Energy Marketing Group Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05027331 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

ENERGY MARKETING GROUP LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

6,631

6,603

Investments

5

-

6,631

6,603

CURRENT ASSETS

Debtors

6

111,332

237,951

Cash at bank

1,171,218

811,942

1,282,550

1,049,893

CREDITORS

Amounts falling due within one year

7

445,984

481,651

NET CURRENT ASSETS

836,566

568,242

TOTAL ASSETS LESS CURRENT LIABILITIES

843,197

574,845

PROVISIONS FOR LIABILITIES

3,503

1,651

NET ASSETS

839,694

573,194

CAPITAL AND RESERVES

Called up share capital

8

950

Capital redemption reserve

9

50

Retained earnings

9

838,694

572,194

SHAREHOLDERS' FUNDS

839,694

573,194

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 September 2026 and were signed on its behalf by:

J B C Owen - Director

1.	STATUTORY INFORMATION

Energy Marketing Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05027331

Registered office:

Cromwell House

14 Fulwood Place

London

WC1V 6HZ

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.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

16,258

Additions

4,383

At 31 December 2025

20,641

DEPRECIATION

At 1 January 2025

9,655

Charge for year

4,355

At 31 December 2025

14,010

NET BOOK VALUE

At 31 December 2025

6,631

At 31 December 2024

6,603

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

188,936

PROVISIONS

At 1 January 2025

and 31 December 2025

188,936

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

6.

DEBTORS

31.12.25

31.12.24

£

Amounts falling due within one year:

Trade debtors

31,039

129,997

Other debtors

80,293

66,142

111,332

196,139

Amounts falling due after more than one year:

Other debtors

-

41,812

Aggregate amounts

111,332

237,951

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

260,299

206,878

Taxation and social security

139,736

156,845

Other creditors

45,949

117,928

445,984

481,651

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

200

Ordinary B non voting

£1

200

748

Ordinary voting

£1

748

2

Ordinary C & D voting

£1

2

950

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

At 1 January 2025

572,194

50

572,244

Profit for the year

329,500

Dividends

(63,000

)

(63,000

)

At 31 December 2025

838,694

50

838,744

Capital redemption reserve

Within reserves, there is a capital redemption reserve of £50 which relates to a previous company share buyback.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

J B C Owen

Balance outstanding at start of year

2,943

-

Amounts advanced

60,000

2,943

Amounts repaid

(63,000

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(57

)

2,943

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £63,000 (2024 - £92,354) were paid to the directors .

Within other debtors is a loan balance of £50,145 (2024: £75,148) due from We Are Fearless Limited. We Are Fearless Limited is a company in which Jonathan Owen is a director and shareholder. This loan is interest free and repayable on demand.

In addition to this sales in the 2025 year included £264,146 (2024 - £150,488) invoiced to We Are Fearless Limited.