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EnergyPLM Ltd
Filleted accounts
31 December 2025
Company registration number: 15331561
EnergyPLM Ltd
Directors and other information
Director Mr O Guillaud
Company number 15331561
Registered office The Old Dairy
12 Stephen Road
Headington
Oxford
OX3 9AY
Accountants Cox Hinkins & Co. Limited
Accountants and Taxation Advisors
The Old Dairy
12 Stephen Road
Headington
Oxford
OX3 9AY
EnergyPLM Ltd
Balance sheet
31st December 2025
31/12/25 31/12/24
Note £ £ £ £
Fixed assets
Tangible assets 5 4,402 5,957
_______ _______
4,402 5,957
Current assets
Debtors 6 365 2,243
Cash at bank and in hand 35,963 8,023
_______ _______
36,328 10,266
Creditors: amounts falling due
within one year 7 ( 15,138) ( 11,543)
_______ _______
Net current assets/(liabilities) 21,190 ( 1,277)
_______ _______
Net assets 25,592 4,680
_______ _______
Capital and reserves
Called up share capital 8 100 100
Profit and loss account 25,492 4,580
_______ _______
Shareholder funds 25,592 4,680
_______ _______
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit & loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 16 September 2026 , and are signed on behalf of the board by:
Mr O Guillaud
Director
Company registration number: 15331561
EnergyPLM Ltd
Notes to the financial statements
Year ended 31st December 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Old Dairy, 12 Stephen Road, Headington, Oxford, OX3 9AY. The company incorporated on 6th December 2023 and commenced trading shortly thereafter. The principal activity of the company during the year was the provision of scientific consultancy services.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The principal accounting policies are set out below. The financial statements are prepared in sterling which is the functional currency of the entity. The comparative figures presented in these financial statements cover a longer period of approximately 13 months from 6 December 2023 to 31 December 2024, which was the company’s first period of account following incorporation. As a result, the comparative amounts presented are not entirely comparable with the current year's figures.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Taxation
The taxation expense represents the aggregate amount of current tax recognised in the reporting period. 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 capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:
Computer equipment - Straight line basis over 3 years
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets
Computer equipment Total
£ £
Cost
At 1st January 2025 7,072 7,072
Additions 828 828
_______ _______
At 31st December 2025 7,900 7,900
_______ _______
Depreciation
At 1st January 2025 1,115 1,115
Charge for the year 2,383 2,383
_______ _______
At 31st December 2025 3,498 3,498
_______ _______
Carrying amount
At 31st December 2025 4,402 4,402
_______ _______
At 31st December 2024 5,957 5,957
_______ _______
6. Debtors
31/12/25 31/12/24
£ £
Other debtors 365 2,243
_______ _______
7. Creditors: amounts falling due within one year
31/12/25 31/12/24
£ £
Social security and other taxes 8,100 2,279
Other creditors 7,038 9,264
_______ _______
15,138 11,543
_______ _______
8. Called up share capital
Issued, called up and fully paid
31/12/25 31/12/24
No £ No £
Ordinary shares of £ 1.00 each 100 100 100 100
_______ _______ _______ _______