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Company Registration No. 04933967 (England and Wales)
Efficient Energy Centre (Hereford) Ltd Unaudited accounts for the year ended 31 October 2025
Efficient Energy Centre (Hereford) Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Efficient Energy Centre (Hereford) Ltd Company Information for the year ended 31 October 2025
Directors
Ms S Burch S Carr S Crowe C Tyler
Company Number
04933967 (England and Wales)
Registered Office
Efficent Energy Centre 2 Harrow Road Plough Lane Hereford HR4 0EH England
Accountants
Armstrong Rogers & Co 45 Etnam Street Leominster Herefordshire HR6 8AE
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Efficient Energy Centre (Hereford) Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
55,165 
64,169 
Current assets
Inventories
19,800 
19,200 
Debtors
61,711 
27,091 
Cash at bank and in hand
117,413 
144,466 
198,924 
190,757 
Creditors: amounts falling due within one year
(164,212)
(93,263)
Net current assets
34,712 
97,494 
Total assets less current liabilities
89,877 
161,663 
Creditors: amounts falling due after more than one year
(14,708)
(857)
Provisions for liabilities
Deferred tax
(10,042)
(12,830)
Net assets
65,127 
147,976 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
65,125 
147,974 
Shareholders' funds
65,127 
147,976 
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by
Ms S Burch Director Company Registration No. 04933967
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Efficient Energy Centre (Hereford) Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Efficient Energy Centre (Hereford) Ltd is a private company, limited by shares, registered in England and Wales, registration number 04933967. The registered office is Efficent Energy Centre, 2 Harrow Road, Plough Lane, Hereford, HR4 0EH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Deferred taxation
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 accounts. 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 current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% Reducing Balance Basis
Plant & machinery
25% Reducing Balance Basis
Motor vehicles
25% Reducing Balance Basis
Other tangible fixed assets
20% Reducing Balance Basis
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
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Efficient Energy Centre (Hereford) Ltd Notes to the Accounts for the year ended 31 October 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Employee Ownership Trust (EOT)
The Company's immediate parent entity is Efficient Energy Centre Trust Limited, acting as the corporate trustee of Efficient Energy Centre Employee Ownership Trust. The financial statements do not consolidate the trust or the corporate trustee company, as the trading company does not possess control over the discretionary trust assets.
Contributions to the EOT
Cash contributions made by the company to the EOT to fund the acquisition of shares from exiting shareholders are recognised as equity distributions. These amounts are deducted directly from the company's retained earnings in the year the contribution is paid or legally committed.
Trustee Operating Costs
Ongoing administrative, legal and professional fees incurred by or on behalf of the corporate trustee are recognised as administrative expenses in the profit and loss account when incurred.
Reserves
During the finacial year the company underwent a transition to employee ownership. On 3 February 2025 and during the year the company made a total distribution of £172,000 to the Trust to fund the purchase of the company's share capital from the exiting shareholders. This transaction has been processed as an equity distribution, reducing retained earnings by £172,000.
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Efficient Energy Centre (Hereford) Ltd Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 November 2024
232,342 
Additions
32,269 
Disposals
(57,062)
At 31 October 2025
207,549 
Depreciation
At 1 November 2024
168,173 
Charge for the year
19,683 
On disposals
(35,472)
At 31 October 2025
152,384 
Net book value
At 31 October 2025
55,165 
At 31 October 2024
64,169 
5
Contingent liabilities
The Company has total guarantees and commitments at the balance sheet date of £15,624 (2022: £15,624).
6
Transactions with related parties
At 31 October 2024, Mr A. W. Matthews was owed £5,542 (2023: £4,226 in respect of his Joint Directors Current Accounts.
7
Controlling party
The Company is under the control of the Directors Mr A.W. Matthews and Mrs K.H. Matthews who together own 100% of the issued share capital.
8
Average number of employees
During the year the average number of employees was 10 (2024: 10).
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