THE ENERGY TRAINING ACADEMY (EDINBURGH) C.I.C.

Company Registration Number:
SC708575 (Scotland)

Unaudited statutory accounts for the year ended 30 September 2025

Period of accounts

Start date: 1 October 2024

End date: 30 September 2025

THE ENERGY TRAINING ACADEMY (EDINBURGH) C.I.C.

Contents of the Financial Statements

for the Period Ended 30 September 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

THE ENERGY TRAINING ACADEMY (EDINBURGH) C.I.C.

Directors' report period ended 30 September 2025

The directors present their report with the financial statements of the company for the period ended 30 September 2025

Principal activities of the company

Statement of directors' responsibilities The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations. Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.



Directors

The directors shown below have held office during the whole of the period from
1 October 2024 to 30 September 2025

Mark David Glasgow
Andrew Lamond


The director shown below has held office during the period of
1 October 2024 to 14 March 2025

Ian Edgeworth


The directors shown below have held office during the period of
6 June 2025 to 15 August 2025

Carolynn Edgeworth
Nicola Cairns Melvin


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
12 August 2026

And signed on behalf of the board by:
Name: Andrew Lamond
Status: Director

THE ENERGY TRAINING ACADEMY (EDINBURGH) C.I.C.

Profit And Loss Account

for the Period Ended 30 September 2025

2025 2024


£

£
Turnover: 503,810 606,155
Cost of sales: ( 385,335 )
Gross profit(or loss): 503,810 220,820
Administrative expenses: ( 623,827 ) ( 407,000 )
Other operating income: 68,658
Operating profit(or loss): (120,017) (117,522)
Profit(or loss) before tax: (120,017) (117,522)
Profit(or loss) for the financial year: (120,017) (117,522)

THE ENERGY TRAINING ACADEMY (EDINBURGH) C.I.C.

Balance sheet

As at 30 September 2025

Notes 2025 2024


£

£
Fixed assets
Tangible assets: 3 351,025 255,144
Total fixed assets: 351,025 255,144
Current assets
Debtors: 4 89,557 198,384
Total current assets: 89,557 198,384
Prepayments and accrued income: 12,559 13,333
Creditors: amounts falling due within one year: 5 ( 847,523 ) ( 166,836 )
Net current assets (liabilities): (745,407) 44,881
Total assets less current liabilities: (394,382) 300,025
Creditors: amounts falling due after more than one year: 6 ( 111,919 ) ( 686,205 )
Total net assets (liabilities): (506,301) (386,180)
Capital and reserves
Called up share capital: 100 100
Other reserves: (386,384) (268,758 )
Profit and loss account: (120,017 ) (117,522 )
Total Shareholders' funds: ( 506,301 ) (386,180)

The notes form part of these financial statements

THE ENERGY TRAINING ACADEMY (EDINBURGH) C.I.C.

Balance sheet statements

For the year ending 30 September 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 12 August 2026
and signed on behalf of the board by:

Name: Andrew Lamond
Status: Director

The notes form part of these financial statements

THE ENERGY TRAINING ACADEMY (EDINBURGH) C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

THE ENERGY TRAINING ACADEMY (EDINBURGH) C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 8 10

THE ENERGY TRAINING ACADEMY (EDINBURGH) C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 October 2024 142,391 140,232 14,512 297,135
Additions 826 120,806 2,257 123,889
Disposals
Revaluations
Transfers
At 30 September 2025 143,217 261,038 16,769 421,024
Depreciation
At 1 October 2024 20,159 16,411 5,421 41,991
Charge for year 8,614 17,124 2,270 28,008
On disposals
Other adjustments
At 30 September 2025 28,773 33,535 7,691 69,999
Net book value
At 30 September 2025 114,444 227,503 9,078 351,025
At 30 September 2024 122,232 123,821 9,091 255,144

THE ENERGY TRAINING ACADEMY (EDINBURGH) C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2025

4. Debtors

2025 2024
£ £
Trade debtors 76,998 185,051
Prepayments and accrued income 12,559 13,333
Total 89,557 198,384

THE ENERGY TRAINING ACADEMY (EDINBURGH) C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Other creditors 847,523 166,836
Total 847,523 166,836

THE ENERGY TRAINING ACADEMY (EDINBURGH) C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2025

6. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Other creditors 111,919 686,205
Total 111,919 686,205

COMMUNITY INTEREST ANNUAL REPORT

THE ENERGY TRAINING ACADEMY (EDINBURGH) C.I.C.

Company Number: SC708575 (Scotland)

Year Ending: 30 September 2025

Company activities and impact

Social Impact Report for The Energy Training Academy CIC – Year Ending 30/09/25 The Energy Training Academy (ETA) is committed to supporting Scotland’s transition to Net Zero by developing the skills, knowledge and workforce required to deliver a low-carbon future. As a Community Interest Company, ETA works closely with individuals, businesses, local authorities, housing associations, schools, colleges and industry partners to provide practical training, education and engagement opportunities. Over the past year, ETA has continued to grow its impact, particularly in renewable energy, low-carbon heating, electrical technologies and green skills. Our facilities have also increasingly been used as a demonstration, education and collaboration space for organisations across Scotland. Key Activities and Initiatives: Training and Green Skills Development Delivered green skills training to approximately 140 individuals during the year. Completed more than 30 Managed Learning Programmes (MLPs), providing individuals with a structured pathway into the gas and heating industry. Delivered training in a range of emerging green technologies, including heat pumps, solar PV, battery storage, heat networks and low-carbon electrical systems. Continued to develop training pathways that allow individuals to progress from introductory courses into more advanced qualifications and employment within the green economy. Worked with employers and industry partners to ensure that training remains aligned with the practical skills required by the rapidly changing energy sector. Heat Network Suite and Industry Engagement A significant development during the year has been the continued development and use of ETA’s Heat Network Suite, a dedicated training and demonstration facility designed to support Scotland’s transition towards low-carbon heat networks. The Heat Network Suite provides a practical environment where engineers, contractors, local authorities, housing associations, businesses, and other stakeholders can learn about heat network technology and understand the practical implications of the transition away from traditional fossil-fuel heating. During the year ETA: Hosted multiple workshops, demonstrations and events within the Heat Network Suite. Welcomed representatives from local authorities and housing associations to explore heat networks, low-carbon heating and the future skills requirements associated with decarbonisation. Provided practical demonstrations and technical discussions around heat network technologies and their application within existing and new housing developments. Worked with industry partners and sponsors to showcase emerging technologies and provide opportunities for knowledge exchange. Used the Heat Network Suite as a meeting and engagement space, bringing together industry, government, local authorities, housing providers, educators and skills organisations. Hosted the final of the Powering Futures schools event within the Heat Network Suite, providing young people with the opportunity to present their ideas around the future of energy and sustainability in a professional industry environment. Continued to position the Heat Network Suite as a regional resource for education, collaboration and the development of Scotland’s future heat network workforce. The Suite has increasingly become more than a training facility. It provides a neutral environment where organisations can come together to understand the technologies, skills and practical challenges associated with the transition to Net Zero. Net Zero Home and Educational Outreach ETA’s Net Zero Home continues to provide an important practical demonstration facility for renewable and low-carbon technologies. During the year, ETA has hosted many visits to the Net Zero Home from councils, housing associations, businesses, schools, colleges and other organisations. ETA has provided practical demonstrations of technologies including heat pumps, solar PV, battery storage, energy efficiency measures and low-carbon heating systems. The Net Zero Home continues to serve as an educational resource for individuals considering careers in the green economy. We delivered a virtual tour of the Net Zero Home for primary school children, allowing pupils to explore renewable energy and sustainability without physically visiting the facility. Used the facility to demonstrate how different technologies can work together within a domestic property to reduce energy consumption and carbon emissions. Local Authority and Housing Association Engagement ETA has continued to build strong relationships with local authorities and housing associations across Scotland, providing practical advice, demonstrations and workshops around the skills and technologies required to achieve Net Zero ambitions. We have worked with councils including Midlothian Council, East Lothian Council, Scottish Borders Council and other local authorities to explore green skills, low-carbon technologies and future workforce requirements. ETA has hosted groups involved in Local Heat and Energy Efficiency Strategies (LHEES) and wider local authority decarbonisation programmes. Supported housing and energy professionals to understand the practical implications of installing and maintaining low-carbon technologies. Provided opportunities for councils and housing associations to engage directly with industry experts and practical training facilities. Supported discussions around the development of future green skills provision and the workforce required to deliver large-scale decarbonisation programmes. Schools, Young People and Careers ETA recognises the importance of introducing young people to the opportunities available within the emerging green economy. During the year ETA has; Supported the Powering Futures programme and hosted its final event within the Heat Network Suite. Engaged with young people about careers in renewable energy, heating, electrical engineering and other green technologies. Continued to develop relationships with schools and education partners to create pathways into construction, engineering and green skills careers. Used the Net Zero Home and Heat Network Suite to provide young people with practical examples of the technologies they may encounter in future careers. Impact and Outcomes ETA's activities during the year have contributed to several important social and environmental outcomes: Over 100 people received green skills training, increasing the number of individuals equipped to participate in Scotland’s transition to Net Zero. More than 100 (in total) Managed Learning Programmes have now been completed, creating new pathways into the heating and energy industry. The Heat Network Suite has provided a dedicated facility for practical learning, collaboration and knowledge exchange around the future of heat in Scotland. The Net Zero Home has enabled visitors to see and understand low-carbon technologies in a realistic domestic environment. Young people have been introduced to careers and technologies associated with the emerging green economy. Individuals have been supported to retrain and develop practical skills that can lead to employment in a growing sector. ETA has strengthened collaboration between education, industry, local government and the wider community. Conclusion The Energy Training Academy has continued to develop its role as a social enterprise supporting Scotland's transition to Net Zero. Our impact is increasingly extending beyond the delivery of training. Through the Heat Network Suite, Net Zero Home, practical workshops, school engagement, industry events and partnerships with councils and housing associations, ETA has created a platform where people can learn about, experience and understand the technologies and skills required for a low-carbon future. The completion of more than 50 Managed Learning Programmes, alongside the significant growth in Solar PV, Battery Storage, heat pump and other green skills training, demonstrates the growing demand for practical skills within the sector. ETA will continue to work with communities, employers, local authorities, housing associations, schools, and industry partners to ensure Scotland has the skilled workforce required to deliver its Net Zero ambitions, while creating meaningful opportunities for individuals to develop new skills, enter employment, and build long-term careers in the green economy.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
12 August 2026

And signed on behalf of the board by:
Name: Andrew Lamond
Status: Director