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Registered number: 07214731
Dorset Energy Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Hub Accountants Limited
Chartered Accountants
Innovation House
Wincombe Lane
Shaftesbury
Dorset
SP7 8FG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07214731
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 60,241 60,384
60,241 60,384
CURRENT ASSETS
Stocks 5 312,651 340,049
Debtors 6 150,477 216,805
463,128 556,854
Creditors: Amounts Falling Due Within One Year 7 (217,701 ) (216,915 )
NET CURRENT ASSETS (LIABILITIES) 245,427 339,939
TOTAL ASSETS LESS CURRENT LIABILITIES 305,668 400,323
Creditors: Amounts Falling Due After More Than One Year 8 - (834 )
NET ASSETS 305,668 399,489
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 305,666 399,487
SHAREHOLDERS' FUNDS 305,668 399,489
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For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Richard Barras
Director
4th August 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Dorset Energy Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07214731 . The registered office is Mere Road, Peacemarsh, Gillingham, SP8 4EU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 25% Reducing balance
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2025: 11)
11 11
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2025 4,222 51,786 99,766 16,546 172,320
Additions - - 18,650 506 19,156
Disposals - - - (4,819 ) (4,819 )
As at 31 March 2026 4,222 51,786 118,416 12,233 186,657
Depreciation
As at 1 April 2025 4,122 40,987 54,511 12,316 111,936
Provided during the period 25 2,699 15,976 335 19,035
Disposals - - - (4,555 ) (4,555 )
As at 31 March 2026 4,147 43,686 70,487 8,096 126,416
Net Book Value
As at 31 March 2026 75 8,100 47,929 4,137 60,241
As at 1 April 2025 100 10,799 45,255 4,230 60,384
5. Stocks
2026 2025
£ £
Stock 312,651 340,049
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 25,904 24,736
Amounts owed by participating interests 45,683 115,041
Other debtors 78,890 77,028
150,477 216,805
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 23,252 44,041
Bank loans and overdrafts 33,637 42,924
Amounts owed to participating interests 27,000 -
Other creditors 88,377 124,272
Taxation and social security 45,435 5,678
217,701 216,915
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 834
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
During the year, the company purchased goods and services from Bublshop Limited, a related party of the director, Mr R Barras, totalling £406,258 (2025: £718,174). At the year end the company was owed £45,683 (2025: £115,041)
Also during the year, the company paid rent of £40,000 and to Semoza Holdings Ltd, a company under common control. At the year end the company owed £27,000 (2025: Nil)
During the year the company received £64,130 from Mrs C Barras, who is connected to the director, and this remained due at the year end.
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