Energy Engineering Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Energy Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06740656 . The registered office is Bellbine House, 156 Shirehall Road, Dartford, Kent, DA2 7SN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% straight line
Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance
Computer Equipment	20% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Energy Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2024: 11)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 December 2024	60,345	6,358	103,920	34,400	205,023
Additions	-	27,412	102,494	5,212	135,118

As at 30 November 2025	60,345	33,770	206,414	39,612	340,141

Depreciation
As at 1 December 2024	28,899	4,145	25,823	17,068	75,935
Provided during the period	6,034	5,924	36,119	7,466	55,543

As at 30 November 2025	34,933	10,069	61,942	24,534	131,478

...CONTINUED

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Energy Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Net Book Value
As at 30 November 2025	25,412	23,701	144,472	15,078	208,663

As at 1 December 2024	31,446	2,213	78,097	17,332	129,088

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,022,622	339,582
Amounts owed by participating interests	-	59,999
Other debtors	472,243	426,312

	1,494,865	825,893

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	18,631	5,915
Trade creditors	76,704	25,263
Other creditors	57,070	35,365
Taxation and social security	367,202	72,052

	519,607	138,595

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	94,497	32,897

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	18,631	5,915
Later than one year and not later than five years	94,497	32,897

	113,128	38,812

	113,128	38,812

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Energy Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Mr Daniel Eldred	216,097	29,532	-	-	245,629

The above loan is unsecured, interest free and repayable on demand.

11. Related Party Transactions

At the year end, included within debtors due within one year is an amount of £59,999 (2024: £59,999) owed by EEL MEP Servcies Ltd, a company under common control. This amount is unsecured, interest free and repayable on demand.

During the year, the company charged an amount of £2,942 (2024: £43,948) to EEL MEP Services Ltd, a company under common control, in respect of costs incurred. At the year end, included in debtors is an amount of £352 (2024: £2,648) due from EEL MEP Services Ltd. This amount is unsecured, interest free and repayable on demand.

During the year, the company charged an amount of £121,463 (2024: £123,355) to EEL Onsite Ltd, a company under common control, in respect of costs incurred. At the year end, included in debtors is an amount of £53,915 (2024: £82,759) due from EEL Onsite Ltd. This amount is unsecured, interest free and repayable on demand.

During the year, the company charged an amount of £0 (2024: £16,576) to Energy Engineering (London) Limited, a company in which D Eldred is also a director and shareholder, in respect of costs incurred. At the year end, included within debtors is an amount of £0 (2024: £4,766) owed by Energy Enginnering (London) Limited. This amount is unsecured, interest free and repayable on demand.

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		208,663		129,088

			208,663		129,088
CURRENT ASSETS
Debtors	5	1,494,865		825,893
Cash at bank and in hand		391,560		396,169

		1,886,425		1,222,062
Creditors: Amounts Falling Due Within One Year	6	(519,607 )		(138,595 )

NET CURRENT ASSETS (LIABILITIES)			1,366,818		1,083,467

TOTAL ASSETS LESS CURRENT LIABILITIES			1,575,481		1,212,555

Creditors: Amounts Falling Due After More Than One Year	7		(94,497 )		(32,897 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(9,261 )		(12,625 )

NET ASSETS			1,471,723		1,167,033

CAPITAL AND RESERVES
Called up share capital	9		10		10
Capital redemption reserve			2		2
Profit and Loss Account			1,471,711		1,167,021

SHAREHOLDERS' FUNDS			1,471,723		1,167,033