ENERGY BILLING LIMITED

Company Registration Number:
06715419 (England and Wales)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

ENERGY BILLING LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

ENERGY BILLING LIMITED

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 24,395 13,032
Total fixed assets: 24,395 13,032
Current assets
Stocks: 143,163 119,273
Debtors:   283,174 271,502
Cash at bank and in hand: 683,538 580,360
Total current assets: 1,109,875 971,135
Creditors: amounts falling due within one year:   (724,618) (615,822)
Net current assets (liabilities): 385,257 355,313
Total assets less current liabilities: 409,652 368,345
Total net assets (liabilities): 409,652 368,345
Capital and reserves
Called up share capital: 4 4
Profit and loss account: 409,648 368,341
Shareholders funds: 409,652 368,345

The notes form part of these financial statements

ENERGY BILLING LIMITED

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption 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 this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 30 July 2026
and signed on behalf of the board by:

Name: AR Estrop
Status: Director

The notes form part of these financial statements

ENERGY BILLING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover which excludes value added tax and trade discounts, for the sale of goods is recognised on despatch and turnover form services is recognised in the period to which it relates.

Tangible fixed assets and depreciation policy

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value over the useful economic life of that asset as follows: Improvement to leasehold premises - 10% straight Line. Office furniture and equipment - 20% straight line Computer equipment - 25% straight line Production equipment - 33.33% straight line

Valuation and information policy

Stocks are valued at the lower of cost and net realisable value

Other accounting policies

Operating Leases - Operating lease payments are recognised as an expense over the term on a straight line basis

ENERGY BILLING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 9 8

ENERGY BILLING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible Assets

Total
Cost £
At 01 November 2024 115,307
Additions 20,204
At 31 October 2025 135,511
Depreciation
At 01 November 2024 102,275
Charge for year 8,841
At 31 October 2025 111,116
Net book value
At 31 October 2025 24,395
At 31 October 2024 13,032

ENERGY BILLING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Loans to directors

Name of director receiving advance or credit: W H Bates
Description of the loan: The short- term loan of £139,000 outstanding at 1 November 2024 was repaid in full within 9-months of the accounting year end.
£
Balance at 01 November 2024 139,000
Advances or credits repaid: 139,000
Balance at 31 October 2025 0

ENERGY BILLING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Related party transactions

Name of the related party: Prepayment & Billing Solutions Limited
Relationship:
WH Bates and AR Estrop are directors and shareholders of both companies
Description of the Transaction: During the year the company bought and sold goods and services in the normal course of business to the related party
£
Balance at 01 November 2024 59,985
Balance at 31 October 2025 19,130
Name of the related party: Smart Technology Systems
Relationship:
WH Bates and AR Estrop who are directors and shareholders of this company are the partners in the partnership
Description of the Transaction: During the year the company purchased services in the normal course of business from the related party
£
Balance at 01 November 2024 100,743
Balance at 31 October 2025 61,137