ECO NRG LTD 31/12/2025 iXBRL

Company registration number: 7114707

ECO NRG LTD

Unaudited filleted financial statements

31 December 2025

ECO NRG LTD

Contents

Directors and other information

Balance sheet

Statement of changes in equity

Notes to the financial statements

ECO NRG LTD

Directors and other information


	Directors	Mr N Skelley
		Mrs K Skelley


	Company number	7114707


	Registered office	Unit 10C
		New Mill's Industrial Estate
		Modbury
		PL21 0TP


	Business address	Unit 10C
		New Mill's Industrial Estate
		Modbury
		PL21 0TP


	Accountants	Franklins Accountants LLP
		Astor House
		2 Alexandra Road
		Mutley Plain
		Plymouth
		PL4 7JR

ECO NRG LTD

Balance sheet

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	6	223,068		177,412
		_______		_______
			223,068		177,412

Current assets
Stocks		53,755		125,120
Debtors	7	158,701		260,008
Cash at bank and in hand		331,719		266,548
		_______		_______
		544,175		651,676
Creditors: amounts falling due
within one year	8	( 296,408)		( 347,346)
		_______		_______
Net current assets			247,767		304,330
			_______		_______
Total assets less current liabilities			470,835		481,742

Creditors: amounts falling due
after more than one year	9		( 78,010)		( 63,410)

Provisions for liabilities			( 32,570)		( 21,456)

			_______		_______
Net assets			360,255		396,876
			_______		_______

Capital and reserves
Called up share capital			100		100
Capital redemption reserve			1		1
Profit and loss account			360,154		396,775
			_______		_______
Shareholders funds			360,255		396,876
			_______		_______

For the year ending 31 December 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit and Loss has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 05 June 2026 , and are signed on behalf of the board by:

Mr N Skelley

Director

Company registration number: 7114707

ECO NRG LTD

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Capital redemption reserve	Profit and loss account	Total
	£	£	£	£


At 1 January 2024	100	1	360,276	360,377

Profit for the year			150,499	150,499
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	150,499	150,499

Dividends paid and payable			( 114,000)	( 114,000)
	_______	_______	_______	_______
Total investments by and distributions to owners	-	-	( 114,000)	( 114,000)

	_______	_______	_______	_______
At 31 December 2024 and 1 January 2025	100	1	396,771	396,872

Profit for the year			83,383	83,383
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	83,383	83,383

Dividends paid and payable			( 120,000)	( 120,000)
	_______	_______	_______	_______
Total investments by and distributions to owners	-	-	( 120,000)	( 120,000)

	_______	_______	_______	_______
At 31 December 2025	100	1	360,154	360,255
	_______	_______	_______	_______

ECO NRG LTD

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in UK. The address of the registered office is ECO NRG LTD, Unit 10C, New Mill's Industrial Estate, Modbury, PL21 0TP.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, 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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts 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, except to the extent 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 in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	15 %	reducing balance
Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

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.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance Sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 15 (2024: 16 ).

5. Tax on profit

Major components of tax expense

	2025	2024
	£	£
Current tax:
UK current tax expense	12,506	52,027
	_______	_______

Deferred tax:
Origination and reversal of timing differences	11,114	( 2,250)
	_______	_______
Tax on profit	23,620	49,777
	_______	_______

6. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 January 2025	92,790	10,910	69,837	154,895	328,432
Additions	-	-	327	86,185	86,512
Disposals	-	-	-	( 6,995)	( 6,995)
	_______	_______	_______	_______	_______
At 31 December 2025	92,790	10,910	70,164	234,085	407,949
	_______	_______	_______	_______	_______
Depreciation
At 1 January 2025	-	9,429	51,415	90,178	151,022
Charge for the year	-	222	2,812	37,695	40,729
Disposals	-	-	-	( 6,870)	( 6,870)
	_______	_______	_______	_______	_______
At 31 December 2025	-	9,651	54,227	121,003	184,881
	_______	_______	_______	_______	_______
Carrying amount
At 31 December 2025	92,790	1,259	15,937	113,082	223,068
	_______	_______	_______	_______	_______
At 31 December 2024	92,790	1,481	18,422	64,717	177,410
	_______	_______	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	91,456	196,671
Other debtors	67,245	63,337
	_______	_______
	158,701	260,008
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	-	10,512
Trade creditors	108,662	133,377
Corporation tax	12,506	52,027
Social security and other taxes	12,326	10,679
Other creditors	162,914	140,751
	_______	_______
	296,408	347,346
	_______	_______

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

	2025	2024
	£	£
Bank loans and overdrafts	-	27,483
Other creditors	78,010	35,927
	_______	_______
	78,010	63,410
	_______	_______

10. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr N Skelley	( 383)	59,776	( 60,000)	( 607)
	Mrs K Skelley	( 383)	59,776	( 60,000)	( 607)
		_______	_______	_______	_______
		( 766)	119,552	( 120,000)	( 1,214)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr N Skelley	39,550	17,067	( 57,000)	( 383)
	Mrs K Skelley	39,550	17,067	( 57,000)	( 383)
		_______	_______	_______	_______
		79,100	34,134	( 114,000)	( 766)
		_______	_______	_______	_______

11. Related party transactions

The directors have loaned the company £1,212.63 at the year end date. The loan is interest free and repayable in less than 1 year.During the year dividends were voted to the shareholders of £120,000.

12. Controlling party

The company is controlled and owned by the directors and shareholders Mr N Skelley and Mrs K Skelley .