ACCOUNTS - Final Accounts preparation

Registered number: 14322825

ENERGY METRICS MONITORING AND MANAGEMENT UK LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

ENERGY METRICS MONITORING AND MANAGEMENT UK LIMITED

REGISTERED NUMBER:14322825

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		1,095		1,440
			1,095		1,440
Current assets
Debtors: amounts falling due within one year	5	19,317		4,069
		19,317		4,069
Creditors: amounts falling due within one year	6	(211,903)		(148,766)
Net current liabilities			(192,586)		(144,697)

Net liabilities			(191,491)		(143,257)

Capital and reserves
Called up share capital	120	120
Profit and loss account	(191,611)	(143,377)
	(191,491)	(143,257)

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

C J Brooks

Director

Date: 20 August 2026

The notes on pages 2 to 7 form part of these financial statements.

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ENERGY METRICS MONITORING AND MANAGEMENT UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	GENERAL INFORMATION

The principal activity of the Company in the year was that of advising businesses on reducing energy consumption and shrinking carbon footprints. The registered office is Calor Gas Limited Em3, Second Floor, Point 3, Haywood Road Warwick CV34 5AH.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

GOING CONCERN

For the year ended 31 December 2025, the Company incurred a loss before tax of £63,306 (2024: Loss £107,878). At the balance sheet date, the Company had net current liabilities of £192,586 (2024: £144,697) and net liabilities of £191,491 (2024: £143,257).

Management have carried out an assessment of the Company as a going concern for at least 12 months from the date of approval of these financial statements.

Based on this assessment, management are confident that the Company is a going concern for the next 12 months. The Company has also obtained a letter of support from SHV Energy N.V the ultimate parent company of the Group of which Energy Metrics Monitoring and Management UK Limited is an indirect subsidiary, confirming its intention to provide financial support as required and that it does not intend to wind up the Company or cease trading.

The Directors’ assumptions and outlook assume continued group funding will be available to finance business operations. The financial statements do not reflect the adjustments that would be necessary should the ability of the Company to trade be jeopardised due to the loss of such funding.

As with any Company placing reliance on other group entities for financial support, the directors acknowledge that there can be no certainty that this support will continue although, at the date of approval of these financial statements, they have no reason to believe that it will not do so.

Consequently, the Directors conclude that, whilst there remains a reliance on continued shareholder support to finance business operations in the medium term, it is appropriate to adopt the going concern basis in preparing the financial statements for the year ended 31 December 2025.

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ENERGY METRICS MONITORING AND MANAGEMENT UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.3

REVENUE

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

PENSIONS

DEFINED CONTRIBUTION PENSION PLAN

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

2.5

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.6

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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ENERGY METRICS MONITORING AND MANAGEMENT UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.6

TANGIBLE FIXED ASSETS (CONTINUED)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2024: 4).

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ENERGY METRICS MONITORING AND MANAGEMENT UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	TANGIBLE FIXED ASSETS

		Office equipment
		£
	COST OR VALUATION
	At 1 January 2025	1,728
	At 31 December 2025	1,728
	DEPRECIATION
	At 1 January 2025	288
	Charge for the year on owned assets	345
	At 31 December 2025	633
	NET BOOK VALUE
	At 31 December 2025	1,095
	At 31 December 2024	1,440

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ENERGY METRICS MONITORING AND MANAGEMENT UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

DEBTORS

					2025	2024
					£	£


Group relief receivable from related companies	15,072	-
Other debtors	4,245	4,069
	19,317	4,069

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£

Trade creditors	4,824	28,911
Amounts owed to group undertakings	162,939	61,325
Other taxation and social security	10,337	15,694
Other creditors	252	3,789
Accruals and deferred income	33,551	39,047
	211,903	148,766

7.	PENSION COMMITMENTS

The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. Contributions totalling £Nil were payable to the fund at the reporting date and are included in creditors.

RELATED PARTY TRANSACTIONS

The company is a wholly owned subsidiary of Energy Metrics Monitoring and Management Limited and is included in the consolidated financial statements of that company.

The company has taken advantage of the exemption available under FRS 102 Section 33 from disclosing transactions with other wholly owned members of the group.

There were no related party transactions during the year requiring disclosure under the provisions of FRS 102.

9.	CONTROLLING PARTY

The parent Company is Energy Metrics Monitoring and Management Limited and the ultimate controlling Company is SHV Energy whose registered office is Capellalaan 65, 2132 JL Hoofddorp, The Netherlands.

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ENERGY METRICS MONITORING AND MANAGEMENT UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

10.	AUDITORS' INFORMATION

The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 11 September 2026 by Fleur Lewis FCA (Senior statutory auditor) on behalf of Bishop Fleming Audit Limited.

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