Energy Academy Scotland Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: SC803194

		31 March 2025
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		19,879
Tangible Assets	5		9,349

			29,228
CURRENT ASSETS
Debtors	6	54,545

		54,545
Creditors: Amounts Falling Due Within One Year	7	(218,398 )

NET CURRENT ASSETS (LIABILITIES)			(163,853 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(134,625 )

NET LIABILITIES			(134,625 )

CAPITAL AND RESERVES
Called up share capital	8		100
Profit and Loss Account			(134,725 )

SHAREHOLDERS' FUNDS			(134,625)

For the period ending 31 March 2025 the company was entitled to exemption from audit 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 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 Kevin Middleton

Director

31 July 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Energy Academy Scotland Ltd is a private company, limited by shares, incorporated in England & Wales, registered number SC803194 . The registered office is 28 Firhill, Alness, IV17 0RS.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are patents. They amortised to the profit and loss account over its estimated economic life of 10 years.

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:

Plant & Machinery

25% Reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Intangible Assets

	Other
	£
Cost
As at 15 March 2024	-
Additions	22,088

As at 31 March 2025	22,088

Amortisation
As at 15 March 2024	-
Provided during the period	2,209

As at 31 March 2025	2,209

Net Book Value
As at 31 March 2025	19,879

As at 15 March 2024	-

Page 2

Page 3

Energy Academy Scotland Ltd

Notes to the Financial Statements (continued)

For the Period 15 March 2024 to 31 March 2025

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 15 March 2024	-
Additions	12,466

As at 31 March 2025	12,466

Depreciation
As at 15 March 2024	-
Provided during the period	3,117

As at 31 March 2025	3,117

Net Book Value
As at 31 March 2025	9,349

As at 15 March 2024	-

6. Debtors

	31 March 2025
	£
Due within one year
Other debtors	54,545

7. Creditors: Amounts Falling Due Within One Year

	31 March 2025
	£
Trade creditors	1,760
Bank loans and overdrafts	946
Other creditors	188,511
Taxation and social security	27,181

	218,398

8. Share Capital

	31 March 2025
	£
Allotted, Called up and fully paid	100