IRIS Accounts Production v26.1.10.61 SC730857 Board of Directors 1.5.25 30.4.26 30.4.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC730857 2025-04-30 SC730857 2026-04-30 SC730857 2025-05-01 2026-04-30 SC730857 2024-04-30 SC730857 2024-05-01 2025-04-30 SC730857 2025-04-30 SC730857 ns15:Scotland 2025-05-01 2026-04-30 SC730857 ns14:PoundSterling 2025-05-01 2026-04-30 SC730857 ns10:Director1 2025-05-01 2026-04-30 SC730857 ns10:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC730857 ns10:SmallEntities 2025-05-01 2026-04-30 SC730857 ns10:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC730857 ns10:SmallCompaniesRegimeForDirectorsReport 2025-05-01 2026-04-30 SC730857 ns10:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC730857 ns10:FullAccounts 2025-05-01 2026-04-30 SC730857 ns10:Director2 2025-05-01 2026-04-30 SC730857 ns10:RegisteredOffice 2025-05-01 2026-04-30 SC730857 ns5:CurrentFinancialInstruments 2026-04-30 SC730857 ns5:CurrentFinancialInstruments 2025-04-30 SC730857 ns5:ShareCapital 2026-04-30 SC730857 ns5:ShareCapital 2025-04-30 SC730857 ns5:RetainedEarningsAccumulatedLosses 2026-04-30 SC730857 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 SC730857 ns5:PlantMachinery 2025-05-01 2026-04-30 SC730857 ns5:FurnitureFittings 2025-05-01 2026-04-30 SC730857 ns5:MotorVehicles 2025-05-01 2026-04-30 SC730857 ns5:ComputerEquipment 2025-05-01 2026-04-30 SC730857 ns5:PlantMachinery 2025-04-30 SC730857 ns5:FurnitureFittings 2025-04-30 SC730857 ns5:MotorVehicles 2025-04-30 SC730857 ns5:ComputerEquipment 2025-04-30 SC730857 ns5:PlantMachinery 2026-04-30 SC730857 ns5:FurnitureFittings 2026-04-30 SC730857 ns5:MotorVehicles 2026-04-30 SC730857 ns5:ComputerEquipment 2026-04-30 SC730857 ns5:PlantMachinery 2025-04-30 SC730857 ns5:FurnitureFittings 2025-04-30 SC730857 ns5:MotorVehicles 2025-04-30 SC730857 ns5:ComputerEquipment 2025-04-30 SC730857 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-04-30 SC730857 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 SC730857 ns5:WithinOneYear 2026-04-30 SC730857 ns5:WithinOneYear 2025-04-30 SC730857 ns5:BetweenOneFiveYears 2026-04-30 SC730857 ns5:BetweenOneFiveYears 2025-04-30 SC730857 ns5:AllPeriods 2026-04-30 SC730857 ns5:AllPeriods 2025-04-30

REGISTERED NUMBER: SC730857 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Energy Control Analysis Ltd

Energy Control Analysis Ltd (Registered number: SC730857)

Contents of the Financial Statements

for the Year Ended 30 April 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Energy Control Analysis Ltd

Company Information

for the Year Ended 30 April 2026

| DIRECTORS: | G R Smith

| G J Kermack

| REGISTERED OFFICE: | Unit 15, Telford Court

| 9 South Avenue

| Clydebank Business Park

| Clydebank

| Glasgow

| G81 2NR

| REGISTERED NUMBER: | SC730857 (Scotland)

| ACCOUNTANTS: | Bell Barr & Company

| Chartered Accountants

| 2 Stewart Street

| Milngavie

| Glasgow

| G62 6BW

Energy Control Analysis Ltd (Registered number: SC730857)

Balance Sheet

30 April 2026

| 30.4.26 | 30.4.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 162,331 |  | 209,351 |  |

CURRENT ASSETS

Debtors | 5 | 155,965 |  | 382,307 |  |

Cash at bank | 774,024 |  | 644,840 |  |

929,989 |  | 1,027,147 |  |

CREDITORS

Amounts falling due within one year | 6 | 201,194 |  | 556,322 |  |

NET CURRENT ASSETS | 728,795 |  | 470,825 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 891,126 |  | 680,176 |  |

PROVISIONS FOR LIABILITIES | 40,582 |  | 52,338 |  |

NET ASSETS | 850,544 |  | 627,838 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 850,444 |  | 627,738 |  |

850,544 |  | 627,838 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

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

G R Smith - Director

Energy Control Analysis Ltd (Registered number: SC730857)

Notes to the Financial Statements

for the Year Ended 30 April 2026

1. | STATUTORY INFORMATION

| Energy Control Analysis Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The directors have reviewed the company's operating costs for the next twelve months and the sources of funds available and are satisfied that the company has adequate resources to continue for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements..

| Accounting estimates

| The preparation of financial statements in compliance with FRS 102 may require the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The directors are of the opinion that due to the nature of the business, there are no critical accounting estimates or judgements used in the preparation of these financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Energy Control Analysis Ltd (Registered number: SC730857)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Cash at bank

| Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the account.

| Provisions

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability on the balance sheet and the amount of the provision as an expense.

| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

| When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2025 - 11 ) .

Energy Control Analysis Ltd (Registered number: SC730857)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 May 2025 | 7,556 |  | 8,374 |  | 327,893 |  | 37,005 |  | 380,828 |  |

| Additions | - |  | - |  | 18,041 |  | 4,252 |  | 22,293 |  |

| Disposals | - |  | - |  | (19,357 | ) | - |  | (19,357 | ) |

| At 30 April 2026 | 7,556 |  | 8,374 |  | 326,577 |  | 41,257 |  | 383,764 |  |

| DEPRECIATION

| At 1 May 2025 | 1,727 |  | 3,614 |  | 138,169 |  | 27,967 |  | 171,477 |  |

| Charge for year | 874 |  | 952 |  | 49,219 |  | 7,380 |  | 58,425 |  |

| Eliminated on disposal | - |  | - |  | (8,469 | ) | - |  | (8,469 | ) |

| At 30 April 2026 | 2,601 |  | 4,566 |  | 178,919 |  | 35,347 |  | 221,433 |  |

| NET BOOK VALUE

| At 30 April 2026 | 4,955 |  | 3,808 |  | 147,658 |  | 5,910 |  | 162,331 |  |

| At 30 April 2025 | 5,829 |  | 4,760 |  | 189,724 |  | 9,038 |  | 209,351 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.26 |  | 30.4.25

£ | £ |

| Trade debtors | 145,371 |  | 365,508 |  |

| Other debtors | 10,594 |  | 16,799 |  |

155,965 |  | 382,307 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.26 |  | 30.4.25

£ | £ |

| Trade creditors | 41,443 |  | 27,275 |  |

| Taxation and social security | 141,706 |  | 379,757 |  |

| Other creditors | 18,045 |  | 149,290 |  |

201,194 |  | 556,322 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.4.26 |  | 30.4.25

£ | £ |

| Within one year | 3,258 |  | 21,515 |  |

| Between one and five years | - |  | 3,257 |  |

3,258 |  | 24,772 |  |