E_N_R_Scotland_31_Oct_2025_companies_house_set_of

E N R (Scotland) Ltd

Report to the board of directors on the preparation of the unaudited statutory financial statements of E N R (Scotland) Ltd

Year ended

31 October 2025

As described on the statement of financial position, the Board of Directors of

E N R (Scotland) Ltd

are responsible for the preparation of the

financial statements

for the year ended

31 October 2025

, which comprise the income statement, statement of total comprehensive income, statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Horizon Chartered Accountants

5 La Belle Place

Glasgow

G3 7LH

United Kingdom

Date:

13 May 2026

E N R (Scotland) Ltd

Statement of Financial Position

31 October 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	207,833		210,569
Current assets
Stocks		50,600		59,600
Debtors	6	2,111		17,341
Cash at bank and in hand		821,969		579,708
		874,680		656,649
Creditors: amounts falling due within one year	7	(76,648	)	(88,322	)
Net current assets		798,032		568,327
Total assets less current liabilities		1,005,865		778,896
Capital and reserves
Called up share capital		15		15
Other reserves		(46,700	)	(46,700	)
Profit and loss account		1,052,550		825,581
Shareholders funds		1,005,865		778,896

For the year ending

31 October 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

13 May 2026

, and are signed on behalf of the board by:

R Chambers

Director

Company registration number:

SC335332

E N R (Scotland) Ltd

Notes to the Financial Statements

Year ended

31 October 2025

1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is

5 La Belle Place

Glasgow

G3 7LH

, Scotland.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

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% straight line
Office equipment	25% straight line
Motor vehicles	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

4 Average number of employees

The average number of persons employed by the company during the year was

(2024:

2.00

5 Tangible assets

	Land and buildings	Plant and machinery etc.		Total
	£	£		£
Cost
At 1 November 2024	1,760	937,664		939,424
Additions	-	137,564		137,564
Disposals	-	(695,944	)	(695,944	)
At 31 October 2025	1,760	379,284		381,044
Depreciation
At 1 November 2024	-	728,855		728,855
Charge	-	94,821		94,821
Disposals	-	(650,465	)	(650,465	)
At 31 October 2025	-	173,211		173,211
Carrying amount
At 31 October 2025	1,760	206,073		207,833
At 31 October 2024	1,760	208,809		210,569

The titles to certain land is held in the name of the directors in trust for the company.

6 Debtors

	2025		2024
	£		£
Other debtors	2,111		17,341

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Taxation and social security	72,678	88,322
Other creditors	3,970	-
	76,648	88,322