REGISTERED NUMBER: SC682274 (Scotland)

Financial Statements for the Year Ended 30 November 2025

for

Ener-G Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Harper

Mrs L Harper

REGISTERED OFFICE:

Unit 6E Kingshill Commercial Park

Venture Drive

Westhill

Aberdeenshire

AB32 6FQ

REGISTERED NUMBER:

SC682274 (Scotland)

ACCOUNTANTS:

J M Taylor

5 Rubislaw Terrace

ABERDEEN

AB10 1XE

FIXED ASSETS

Tangible assets

4

184,002

132,053

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

5

210,372

440,739

Cash at bank

986,222

792,654

1,199,594

1,236,393

CREDITORS

Amounts falling due within one year

6

210,614

434,420

NET CURRENT ASSETS

988,980

801,973

TOTAL ASSETS LESS CURRENT LIABILITIES

1,172,982

934,026

CREDITORS

Amounts falling due after more than one year

7

(16,285

)

(27,787

)

PROVISIONS FOR LIABILITIES

9

(46,001

)

-

NET ASSETS

1,110,696

906,239

CAPITAL AND RESERVES

Called up share capital

10

10

10

Retained earnings

1,110,686

906,229

SHAREHOLDERS' FUNDS

1,110,696

906,239

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 2 June 2026 and were signed on its behalf by:

G Harper - Director

1.	STATUTORY INFORMATION

Ener-G Services Limited 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.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost, 25% on cost and 15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

213,010

Additions

122,601

At 30 November 2025

335,611

DEPRECIATION

At 1 December 2024

80,957

Charge for year

70,652

At 30 November 2025

151,609

NET BOOK VALUE

At 30 November 2025

184,002

At 30 November 2024

132,053

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

195,759

418,966

Other debtors

14,613

21,773

210,372

440,739

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts (see note 8)

11,502

11,502

Trade creditors

55,750

311,195

Taxation and social security

124,278

100,439

Other creditors

19,084

11,284

210,614

434,420

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts (see note 8)

16,285

27,787

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.11.25

30.11.24

£

£

Net obligations repayable:

Within one year

11,502

11,502

Between one and five years

16,285

27,787

27,787

39,289

Non-cancellable

operating leases

30.11.25

30.11.24

£

£

Within one year

40,000

40,000

Between one and five years

113,333

153,333

153,333

193,333

9.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

46,001

-

Deferred

tax

£

Accelerated capital allowances

46,001

Balance at 30 November 2025

46,001

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

10

Ordinary

£1

10

10

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors Mr G Harper & Mrs L Harper.