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REGISTERED NUMBER: SC777429 (Scotland)












UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

PROLINK ENERGY SOLUTIONS LTD
PROLINK ENERGY SOLUTIONS LTD (REGISTERED NUMBER: SC777429)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025










Page

Company Information 1

Balance Sheet 2

Statement of Changes in Equity 3

Notes to the Financial Statements 4


PROLINK ENERGY SOLUTIONS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2025







DIRECTORS: P D Sciallo
M N Sciallo
A Sciallo





REGISTERED OFFICE: Overhouses Farm
Drumclog
Strathaven
ML10 6RQ





REGISTERED NUMBER: SC777429 (Scotland)





ACCOUNTANTS: Donachie Chartered Accountants
2nd Floor
Templeton House
62 Templeton Street
Glasgow
G40 1DA
Page 1
PROLINK ENERGY SOLUTIONS LTD (REGISTERED NUMBER: SC777429)

BALANCE SHEET
31 JULY 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Debtors 4 25,550 100
Cash at bank 6,959 -
32,509 100
CREDITORS
Amounts falling due within one year 5 14,549 -
NET CURRENT ASSETS 17,960 100
TOTAL ASSETS LESS CURRENT LIABILITIES 17,960 100

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 17,860 -
SHAREHOLDERS' FUNDS 17,960 100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:





P D Sciallo - Director


The notes form part of these financial statements

Page 2
PROLINK ENERGY SOLUTIONS LTD (REGISTERED NUMBER: SC777429)

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2025

Called up
share Retained Total
capital earnings equity
£    £    £   

Changes in equity
Issue of share capital 100 - 100
Balance at 31 July 2024 100 - 100

Changes in equity
Total comprehensive income - 17,860 17,860
Balance at 31 July 2025 100 17,860 17,960

The notes form part of these financial statements

Page 3
PROLINK ENERGY SOLUTIONS LTD (REGISTERED NUMBER: SC777429)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025


1. STATUTORY INFORMATION

Prolink Energy Solutions Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Financial instruments
Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, including trade and other debtors and cash at bank, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction. Where an arrangement constitutes a financing transaction, the financial asset is measured at the present value of the future receipts discounted at a market rate of interest.

Basic financial liabilities, including trade and other creditors, accruals, bank loans, other loans and amounts owed to directors or group undertakings, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction. Where an arrangement constitutes a financing transaction, the financial liability is measured at the present value of the future payments discounted at a market rate of interest.

Basic financial assets and liabilities are subsequently measured at amortised cost using the effective interest method.

At each reporting date, financial assets measured at amortised cost are assessed for objective evidence of impairment. Where an impairment is identified, the impairment loss is recognised in profit and loss.

Financial assets are derecognised when the contractual rights to the cash flows from the asset expire, are settled, or substantially all the risks and rewards of ownership of the asset are transferred. Financial liabilities are derecognised when the obligation specified in the contract is discharged, cancelled or expires.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Page 4
PROLINK ENERGY SOLUTIONS LTD (REGISTERED NUMBER: SC777429)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2025


2. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are classified and accounted for as financial assets, financial liabilities or equity instruments, according to the substance of the contractual arrangement.

Financial instruments which are assets are stated at cost less any provision for impairment. Financial liabilities are stated at principal capital amounts outstanding at the period end. Issue costs relating to financial liabilities are deducted from the outstanding balance and are amortised over the period to the due date for repayment of the financial liability.

An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. A financial liability is any contractual arrangement for an entity to deliver cash to the holder of the associated financial instrument.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed by group undertakings 24,983 100
VAT 567 -
25,550 100

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 29 -
Corporation tax 5,790 -
Accruals and deferred income 8,730 -
14,549 -

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

7. RELATED PARTY DISCLOSURES

During the year, the company advanced funds totalling £24,883 to Chatway Limited, its parent undertaking.

At the balance sheet date, the amount due to the company from Chatway Limited was £24,983 (2024 - £100). This balance has been included within debtor falling due within 1 year.

The balance was unsecured, interest free and repayable on demand.

Page 5
PROLINK ENERGY SOLUTIONS LTD (REGISTERED NUMBER: SC777429)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2025


8. ULTIMATE CONTROLLING PARTY

Chatway Limited is the immediate parent undertaking of the company by virtue of its ownership of 100% of the company’s issued share capital.

The ultimate controlling party is considered to be P Sciallo, by virtue of his ownership of 100% of the issued share capital of Chatway Limited.

Page 6