REGISTERED NUMBER: SC670962 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Energy Specialist Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A J Mulligan

A J Glen

REGISTERED OFFICE:

6 Waterloo Place

Edinburgh

EH1 3EG

REGISTERED NUMBER:

SC670962 (Scotland)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

FIXED ASSETS

Tangible assets

4

68,092

88,392

CURRENT ASSETS

Debtors

5

218,627

619,458

Cash at bank

224,134

46,696

442,761

666,154

CREDITORS

Amounts falling due within one year

6

116,794

100,539

NET CURRENT ASSETS

325,967

565,615

TOTAL ASSETS LESS CURRENT LIABILITIES

394,059

654,007

CREDITORS

Amounts falling due after more than one year

7

(31,460

)

(47,729

)

PROVISIONS FOR LIABILITIES

-

(15,337

)

NET ASSETS

362,599

590,941

CAPITAL AND RESERVES

Called up share capital

8

150

150

Retained earnings

362,449

590,791

SHAREHOLDERS' FUNDS

362,599

590,941

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 27 May 2026 and were signed on its behalf by:

A J Mulligan - Director

A J Glen - Director

1.	STATUTORY INFORMATION

Energy Specialist 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

15% on reducing balance

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

20% on cost

Motor vehicles

-

33% on reducing balance

Computer equipment

-

25% on cost

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 September 2024

16,240

9,285

1,526

Additions

-

-

-

At 31 August 2025

16,240

9,285

1,526

DEPRECIATION

At 1 September 2024

3,134

3,666

549

Charge for year

1,966

843

306

At 31 August 2025

5,100

4,509

855

NET BOOK VALUE

At 31 August 2025

11,140

4,776

671

At 31 August 2024

13,106

5,619

977

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

121,653

12,471

161,175

Additions

-

6,600

6,600

At 31 August 2025

121,653

19,071

167,775

DEPRECIATION

At 1 September 2024

61,173

4,261

72,783

Charge for year

19,958

3,827

26,900

At 31 August 2025

81,131

8,088

99,683

NET BOOK VALUE

At 31 August 2025

40,522

10,983

68,092

At 31 August 2024

60,480

8,210

88,392

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

208,305

580,531

Amounts owed by group undertakings

-

34,635

Other debtors

10,322

4,292

218,627

619,458

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

13,188

12,791

Trade creditors

32,030

26,038

Amounts owed to group undertakings

66,576

-

Other creditors

5,000

61,710

116,794

100,539

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

31,460

47,729

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

-

18,633

The creditors are secured against the asset to which they relate.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A share

£1

50

50

50

Ordinary B share

£1

50

50

50

Ordinary C share

£1

50

50

150

150