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Registered number: OC443778
E2NETZERO LLP
Members' Report and
Unaudited Financial Statements
For The Year Ended 5 April 2026
E2NETZERO LLP
Contents
Page
LLP Information 1
Members' Report 2
Income Statement 3
Statement of Financial Position 4—5
Notes to the Financial Statements 6
Page 1
LLP Information
Designated Members Mr John Lyle
LLP Registration Number OC443778
Registered Office 115 Kenton Road
Gosforth
Newcastle Upon Tyne
Tyne & Wear
NE3 4NN
Accountants E2NETZERO LLP
115 Kenton Road
Gosforth
Newcastle Upon Tyne
Tyne & Wear
NE3 4NN
Page 1
Page 2
Members' Report
The members present their report and the financial statements for the year ended 5 April 2026.
Principal Activity
The LLP's principal activity continues to be that of Energy & Carbon Emissions Consultancy
Members
The designated members who held office during the year were as follows: 
  Mr  John Lyle
  Mrs Lynn Lyle  Appointed 05/04/2026
Statement of Members' Responsibilities
The members are responsible for preparing the financial statements in accordance with applicable law and regulations.Company law as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law as applied to Limited Liability Partnerships the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the LLP and of the profit or loss for that period. In preparing the financial statements the members are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the LLP will continue in business.
The members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and enable them to ensure that the financial statements comply with the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. They are also responsible for safeguarding the assets of the LLP and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The members are responsible for the maintenance and integrity of the corporate and financial information included on the LLP's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Signed on behalf of the members by
Mr John Lyle
Designated Member
29/07/2026
Page 2
Page 3
Income Statement
2026 2025
Notes £ £
TURNOVER 32,222 37,220
Cost of sales - (449 )
GROSS PROFIT 32,222 36,771
Administrative expenses (2,307 ) (2,291 )
Other operating income - 322
OPERATING PROFIT AND PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES 29,915 34,802
Members' remuneration charged as an expense (29,915) (34,802)
PROFIT FOR THE FINANCIAL YEAR AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS - -
The notes on page 6 form part of these financial statements.
Page 3
Page 4
Statement of Financial Position
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 3,182 1,250
Cash at bank and in hand 22,114 24,881
25,296 26,131
NET CURRENT ASSETS (LIABILITIES) 25,296 26,131
TOTAL ASSETS LESS CURRENT LIABILITIES 25,296 26,131
NET ASSETS ATTRIBUTABLE TO MEMBERS 25,296 26,131
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 29,915 34,802
29,915 34,802
Equity
Members' other interests
Members' capital (4,619) (8,671)
(4,619) (8,671)
25,296 26,131
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 29,915 34,802
Members' other interests (4,619) (8,671)
25,296 26,131
Page 4
Page 5
For the year ending 5 April 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
On behalf of the members
Mr John Lyle
Designated Member
29/07/2026
The notes on page 6 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
E2NETZERO LLP is a limited liability partnership, incorporated in England & Wales, registered number OC443778 . The Registered Office is 115 Kenton Road, Gosforth, Newcastle Upon Tyne, Tyne & Wear, NE3 4NN. 
This document was delivered using electronic communications and authenticated in accordance with the registrar's rules relating to electronic form, authentication and manner of delivery under section 1072 of the Companies Act 2006.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
These financial statements have been prepared in accordance with FRS 102 Section 1A, and we confirm that they give a true and fair view of the assets, liabilities, financial position and profit or loss of the entity.
The financial statements are prepared in sterling, which is the functional currency of the LLP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2025: 2)
2 2
4. Debtors
2026 2025
£ £
Due within one year
Trade debtors 3,182 1,250
Page 6