Company No: 05384953 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	12,465		12,525
		12,465		12,525
Current assets
Debtors	4	127,278		121,308
Cash at bank and in hand		114,485		78,409
		241,763		199,717
Creditors: amounts falling due within one year	5	( 203,273)		( 154,511)
Net current assets		38,490		45,206
Total assets less current liabilities		50,955		57,731
Creditors: amounts falling due after more than one year	6	0		( 9,050)
Provision for liabilities		( 2,908)		( 3,062)
Net assets		48,047		45,619
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		47,947		45,519
Total shareholders' funds		48,047		45,619

For the financial year ending 30 November 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Total Energy Solutions Limited (registered number: 05384953) were approved and authorised for issue by the Board of Directors on 15 May 2026. They were signed on its behalf by:

Mr A Carnegie Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Total Energy Solutions Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Higher Pempwell Farmhouse, Higher Pempwell, Callington, PL17 8LN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Employee benefits

Defined contribution schemes
The company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits benefits is the contributions payable in the payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals of prepayments in the Statement of Financial Position.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Fixtures and fittings

15 % reducing balance

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	6		5

3. Tangible assets

	Fixtures and fittings		Total
	£		£
Cost
At 01 December 2024	28,435		28,435
Additions	2,050		2,050
Disposals	( 400)		( 400)
At 30 November 2025	30,085		30,085
Accumulated depreciation
At 01 December 2024	15,910		15,910
Charge for the financial year	2,014		2,014
Disposals	( 304)		( 304)
At 30 November 2025	17,620		17,620
Net book value
At 30 November 2025	12,465		12,465
At 30 November 2024	12,525		12,525

4. Debtors

	2025		2024
	£		£
Trade debtors	30,180		48,034
Prepayments and accrued income	86,875		64,084
Other debtors	10,223		9,190
	127,278		121,308

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	8,775		10,024
Trade creditors	29,155		4,138
Amounts owed to directors	32,048		32,094
Accruals	3,276		3,666
Taxation and social security	128,090		103,938
Other creditors	1,929		651
	203,273		154,511

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		9,050

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
51 Ordinary Class A shares of £ 1.00 each	51		51
49 Ordinary Class B shares of £ 1.00 each	49		49
	100		100

The £1 Ordinary A and B shares rank pari passu for voting rights which entitle the holder to rights to capital and dividends.

8. Related party transactions

During the year, a loan existed between the Company and directors. At the balance sheet date the amount due from the Company to the directors was £32,048 (2024: £32,094).