GHD Energy Consulting Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11382110

GHD Energy Consulting Limited

Filleted Unaudited Financial Statements

31 May 2026

GHD Energy Consulting Limited

Financial Statements

Year ended 31 May 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

GHD Energy Consulting Limited

Statement of Financial Position

31 May 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	2,439	2,550

Current assets

Debtors	6	10,117	17,506
Cash at bank and in hand		32,328	18,224
		--------	--------
		42,445	35,730

Creditors: amounts falling due within one year	7	29,831	30,443
		--------	--------
Net current assets		12,614	5,287
		--------	-------
Total assets less current liabilities		15,053	7,837

Provisions	610	250
	--------	-------
Net assets	14,443	7,587
	--------	-------

Capital and reserves

Called up share capital	100	100
Profit and loss account	14,343	7,487
	--------	-------
Shareholders funds	14,443	7,587
	--------	-------

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 statement of income and retained earnings has not been delivered.

For the year ending 31 May 2026 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 .

GHD Energy Consulting Limited

Statement of Financial Position (continued)

31 May 2026

These financial statements were approved by the board of directors and authorised for issue on 25 June 2026 , and are signed on behalf of the board by:

Mr G Dobbs	Mrs S Dobbs
Director	Director

Company registration number: 11382110

GHD Energy Consulting Limited

Notes to the Financial Statements

Year ended 31 May 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Eastry Park, Eastry, Kent, CT13 0JL, United Kingdom.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

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

Income tax

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

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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:

Fixtures and fittings	-	15% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets

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.

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 statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 June 2025	2,003	4,274	6,277
Additions	–	569	569
	-------	-------	-------
At 31 May 2026	2,003	4,843	6,846
	-------	-------	-------
Depreciation
At 1 June 2025	999	2,728	3,727
Charge for the year	151	529	680
	-------	-------	-------
At 31 May 2026	1,150	3,257	4,407
	-------	-------	-------
Carrying amount
At 31 May 2026	853	1,586	2,439
	-------	-------	-------
At 31 May 2025	1,004	1,546	2,550
	-------	-------	-------

6. Debtors

	2026	2025
	£	£
Trade debtors	9,736	17,131
Other debtors	381	375
	--------	--------
	10,117	17,506
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	176	160
Corporation tax	15,978	14,512
Social security and other taxes	7,549	9,071
Other creditors	6,128	6,700
	--------	--------
	29,831	30,443
	--------	--------

8. Related party transactions

At the year end the company owed the directors £4,555 (2025: £4,745).