Registered Number 03201251

 

 

 

 

 

 

 

 

 

 

ENERGY INTERNATIONAL SYSTEMS LIMITED

 

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31st October 2025

 

ENERGY INTERNATIONAL SYSTEMS LIMITED

 

DIRECTORS REPORT & FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31st October 2025

 

The Directors present their report and the unaudited financial statements for the year ended 31st October 2025

 

Principal Activities and Review of Business

The principal activity of the company during the year was that of research, design and development of energy related products. It has Licensed a number of its products and is assisting in setting up a pilot manufacturing facility.

 

The directors consider the company’s progress to be satisfactory and anticipate that this will continue into the forthcoming financial year.

 

Directors

The Directors holding office at the end of the year are named below together with their interests in the Company's issued ordinary share capital as defined by the Companies Acts 1985.

 

 

Number of Shares

 

2025

2024

 

 

 

Mr.F G Best

-

-

 

The directors report has been prepared in accordance with the special provisions of the Companies Act 2006 relating to small companies.

 

 

 

 

………………………………..

Mrs P E M BEST

Company Secretary

ENERGY INTERNATIONAL SYSTEMS LIMITED

 

BALANCE SHEET

AS AT 31st October 2025

 

 

Notes

2025

2024

 

 

£

£

£

£

 

 

 

 

 

 

FIXED ASSETS

 

 

 

 

 

Tangible Assets

4

 

11,826

 

15,768

 

 

 

 

 

 

CURRENT ASSETS

 

 

 

 

 

Debtors & Prepayments

5

-

 

25

 

Investments

6

160,000

 

160,000

 

Cash at Bank

 

(4,388)

 

(1,936)

 

 

 

 

 

 

 

 

 

155,612

 

158,089

 

 

 

 

 

 

 

CREDITORS: Amount falling due within one year

7

960,483

 

971,149

 

 

 

 

 

 

 

 

 

 

(804,871)

 

(813,060)

 

 

 

 

 

 

NET CURRENT LIABILITIES

 

 

(793,045)

 

(797,292)

 

8

 

 

 

 

CREDITORS: Amount falling after one year

 

 

14,928

 

19,814

 

 

 

 

 

 

 

 

 

(807,973)

 

(817,106)

 

 

 

 

 

 

CAPITAL & RESERVES

 

 

 

 

 

Called up Share Capital

10

 

90,000

 

90,000

Share Premium Account

11

 

110,001

 

110,001

Revaluation reserve

 

 

 

 

 

Other reserves

 

 

 

 

 

Profit and Loss account

11

 

(1,007,974)

 

(1,017,107)

 

 

 

 

 

 

Shareholders Funds

 

 

(807,973)

 

(817,106)

 

For the year ending 31st October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

 

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

 

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and for the preperation of accounts.

 

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

 

These statements were approved by the directors on the 3rd April 2026 and are signed on their behalf by:

 

 

 

 

Mr F G Best

Director

ENERGY INTERNATIONAL SYSTEMS LIMITED

 

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31st October 2025

 

1     ACCOUNTING POLICIES

 

1.1     Accounting convention:

The accounts are prepared under the historical cost convention and in accordance with the Financial.Reporting Standards for Small Entities (effective June 2002)

 

Cash Flow Statement

The directors have taken advantage of the exemption in Financial Reporting Standards No 1 (Revised 1996) from including a cashflow statements on the grounds that the company is small.

true

 

Stock & Work in Progress

Stock & Work in Progress is valued at lower of cost and net realisable value.

 

1.2     Turnover

Turnover represents the invoiced value of goods and services supplied by the company excluding Value Added Tax

 

1.3     Research and Development

The cost is written off to the profit and loss account in the year of expenditure.

 

1.4     Tangible fixed Assets & Depreciation

All fixed assets are initially recorded at cost.

 

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value over the useful economic life of that asset as follows:

 

Plant and Machinery

25% reducing balance

 

1.5     Investments

Current asset investments are at the lower of cost and net realisable value

 

1.6     Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All dierences are taken to the Profit and Loss account.

ENERGY INTERNATIONAL SYSTEMS LIMITED

 

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31st October 2025 (continued)

 

4     Tangible FIXED ASSETS

 

 

£

£

COST

 

 

As at 1st November 2024

28,045

28,045

Additions

 

 

 

 

 

As at 31st October 2025

28,045

28,045

 

 

 

AMORTISATION

 

 

As at 1st November 2024

12,277

7,021

Loss on Disposal

 

 

Charge for the Year

3,942

5,256

 

 

 

As at 31st October 2025

16,219

12,277

 

 

 

NET BOOK VALUE

 

 

As at 31st October 2025

11,82615,768

 

 

 

As at 31st October 2024

15,76821,024

 

5     DEBTORS

 

 

2025

2024

 

£

£

 

 

 

Trade Debtors

-

-

Other Debtors

 

 

 

 

 

 

-

-

 

6     INVESTMENTS

 

 

2025

2024

 

£

£

 

 

 

Other investments

160,000160,000

 

ENERGY INTERNATIONAL SYSTEMS LIMITED

 

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31st October 2025 (continued)

 

7     CREDITORS: amounts falling due within one year

 

 

2025

2024

 

£

£

 

 

 

Trade Creditors & accruals

12,978342

Amounts owed to group undertakings

941,830970,208

Other Creditors

-

(25)

Bank Overdraft & Loans

 

 

Directors & Staff Loan accounts

-

598

Other creditors

5,675

 

Accrual and deferred income

 

 

 

 

 

 

960,483

971,123

 

8     CREDITORS: amounts falling due after one year

 

 

2025

2024

 

£

£

 

 

 

HP Agreement

-

-

Bank Overdraft & Loans

-

-

 

9     CALLED UP SHARE CAPITAL

 

 

2025

2024

 

£

£

 

 

 

Authorised 50,000 Ordinary shares of £1 each

50,000

50,000

Authorised 40,000 Preference shares of £1 each

40,000

40,000

 

 

 

 

90,000

90,000

 

 

 

Issued and fully paid

 

 

50,000 Ordinary shares of £1 each

50,00050,000

40,000 Preference shares of £1 each

40,00040,000

 

 

 

 

90,00090,000

 

ENERGY INTERNATIONAL SYSTEMS LIMITED

 

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31st October 2025 (continued)

 

10     Equity Reserves

 

 

Share

Premium

Account

Profit

and Loss

Account

Profit

and Loss

Account

 

£

£

£

 

 

 

 

At 1st November 2024

110,001

(1,026,397)

(999,830)

R&D Tax rebate

 

 

 

Profit for the year

 

9,133

(26,568)

 

 

 

 

At 31st October 2025

110,001

(1,017,264)

(1,026,397)

 

 

 

 

Equity interests

 

 

 

Non-equity interests

110,001

(1,017,264)

(1,026,397)

 

11     Reconciliation of movements in shareholders' funds

 

 

2025

2024

 

£

£

 

 

 

Profit/(Loss) for the year

9,133

(26,568)

R&D Tax rebate

 

 

Opening shareholders' funds

(817,106)

(790,539)

 

 

 

Closing shareholders' funds

(807,973)

(817,106)

 

12     RELATED PARTY TRANSACTIONS

 

No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8

 

13     Controlling interest

 

The company was a wholly owned subsidiary of Energy international Systems Group Limited throughout the current year.