ECO ENERGY LOGISTICS TRADING AS THE UTILITY WORKS GROUP LTD.


Directors	GILLESPIE, Craig John
	GRANT, Lee Stuart


Registered Address	Stonebridge Golf Centre Somers Road
	Meriden
	Coventry
	CV7 7PL


Registered Number	08198154 (England and Wales)

Balance Sheet as at
31 May 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		4,748		7,648
Tangible assets	4		16,916		15,263
			21,664		22,911
Current assets
Debtors		303,445		282,328
Cash at bank and on hand		186		64,200
		303,631		346,528
Creditors amounts falling due within one year	5	(161,581)		(223,320)
Net current assets (liabilities)			142,050		123,208
Total assets less current liabilities			163,714		146,119
Creditors amounts falling due after one year	6		(119,804)		(145,469)
Net assets			43,910		650
Capital and reserves
Called up share capital			101		101
Profit and loss account			43,809		549
Shareholders' funds			43,910		650

The company was entitled to exemption from audit for this reporting period 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.
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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 August 2026, and are signed on its behalf by:

GILLESPIE, Craig John
Director
Registered Company No. 08198154

ECO ENERGY LOGISTICS TRADING AS THE UTILITY WORKS GROUP LTD.

Notes to the Financial Statements
for the year ended 31 May 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	6		6

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 June 25	20,590	20,590
At 31 May 26	20,590	20,590
Amortisation and impairment
At 01 June 25	12,942	12,942
Charge for year	2,900	2,900
At 31 May 26	15,842	15,842
Net book value
At 31 May 26	4,748	4,748
At 31 May 25	7,648	7,648

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 June 25	354	1,215	2,500	7,757	20,643	32,469
Additions	-	-	2,100	702	2,973	5,775
At 31 May 26	354	1,215	4,600	8,459	23,616	38,244
Depreciation and impairment
At 01 June 25	283	405	2,500	4,704	9,314	17,206
Charge for year	26	243	140	574	3,139	4,122
At 31 May 26	309	648	2,640	5,278	12,453	21,328
Net book value
At 31 May 26	45	567	1,960	3,181	11,163	16,916
At 31 May 25	71	810	-	3,053	11,329	15,263

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	14,435	22,354
Bank borrowings and overdrafts	12,732	-
Taxation and social security	133,472	199,440
Other creditors	942	1,526
Total	161,581	223,320

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	119,804	145,469
Total	119,804	145,469

7.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
GILLESPIE, Craig John	0	37,095	0	37,095
Interest-free, unsecured, repayable on demand
GRANT, Lee Stuart	0	37,226	0	37,226
Interest-free, unsecured, repayable on demand
	0	74,321	0	74,321