Energy & Engineering Solutions (Holdings) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC847811

Energy & Engineering Solutions (Holdings) Limited

Filleted Unaudited Financial Statements

31 October 2025

Energy & Engineering Solutions (Holdings) Limited

Financial Statements

Period from 8 May 2025 to 31 October 2025

Contents	Page

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	3

Energy & Engineering Solutions (Holdings) Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Energy & Engineering Solutions (Holdings) Limited

Period from 8 May 2025 to 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Energy & Engineering Solutions (Holdings) Limited for the period ended 31 October 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of Energy & Engineering Solutions (Holdings) Limited. Our work has been undertaken solely to prepare for your approval the financial statements of Energy & Engineering Solutions (Holdings) Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Energy & Engineering Solutions (Holdings) Limited and its director for our work or for this report.

It is your duty to ensure that Energy & Engineering Solutions (Holdings) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Energy & Engineering Solutions (Holdings) Limited. You consider that Energy & Engineering Solutions (Holdings) Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the financial statements of Energy & Engineering Solutions (Holdings) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

GILLILAND & COMPANY Chartered Accountants

216 West George Street Glasgow G2 2PQ

31 July 2026

Energy & Engineering Solutions (Holdings) Limited

Statement of Financial Position

31 October 2025

	31 Oct 25
Note	£	£

Fixed assets

Investments	4		500

Current assets

Debtors	5	600
		----
Net current assets			600
			-------
Total assets less current liabilities			1,100

Creditors: amounts falling due after more than one year	6	500
		-------
Net assets		600
		-------

Capital and reserves

Called up share capital		600
		----
Shareholders funds		600
		----

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 comprehensive income has not been delivered.

For the period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:

David Richardson
Director

Company registration number: SC847811

Energy & Engineering Solutions (Holdings) Limited

Notes to the Financial Statements

Period from 8 May 2025 to 31 October 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 121 Barfillan Drive, Glasgow, G52 1BD, Scotland.

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, 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.

Reporting periods

The company is presenting the financial statements for a shorter period to align with the group

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change of value.

Investments

Fixed asset investments are initially recorded at cost and subsequently stated at cost less any accumulated impairment losses.

Interests in subsidiaries are initially measured at cost and subsequently measured at costs less any accumulated impairment losses. The investments are assessed for impairment at each reporting date, and any impairment losses are recognised immediately in profit or loss. A subsidiary is an entity controlled by the company.

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.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Investments

	Other investments other than loans
	£
Cost
At 8 May 2025	–
Additions	500
	----
At 31 October 2025	500
	----
Impairment
At 8 May 2025 and 31 October 2025	–
	----

Carrying amount
At 31 October 2025	500
	----

Details of the company's subsidiaries at 31 October 2025 are as follows

Name of undertaking - Pipeline Energy Solutions Ltd

Registered Office - 121 Barfillan Drive, Glasgow, Scotland, G52 1BD