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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Data Energy Management Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Sion Park, Stansted Road, Bishop's Stortford, Birchanger, United Kingdom, CM23 5PU.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in he UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover represents the value, net of value added taxation and discounts, of goods and services provided to customers in the accounting period.

Turnover in relation to commissions is invoiced at the point that the company is entitled to receipt of the compensation.

Turnover in relation to the provision of contracted regular billing services is invoices in line with the terms of the contract with the customer, and recognised in the Income Statement when it is both probably that an economic benefit will flow to the company and the revenue and costs can be reliably measured.

Provisions for services and commissions not invoiced at the reporting date are recognised within debtors as accrued income.

Turnover in relation to the provision of goods and services not yet performed by the company is recognised within creditors as deferred income.

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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 in the company's balance sheet 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.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Client money    

Other creditors include balances held on behalf of clients.

These amounts are held in dedicated Trust Accounts with Lloyds bank, protected and managed in a way to ensure segregated from the company's operational cash flows.

The company acts as a custodian of these funds, with no right of offset against its liabilities or obligations.

Preparation of the financial statements requires management to make significant judgements, estimates and assumptions that influence the values reported. These estimates and judgements are regularly reviewed and are based on the experience of the company's management as well as other factors, including the expectations of future events that are believed to be reasonable under the circumstances.

Significant judgements:

The company provides a supplementary service to managing agents, whereby the company collects the payment for energy supplies to the residential tenants on behalf of the managing agent. Income in relation to charges made by the company to managing agents are recognised by the company as income at the date of invoicing. Amounts collected and redistributed on behalf of the managing agent are excluded from the company's income statement as the directors do not consider it to meet the revenue recognition criteria in accordance with FRS 102.

There are no other judgements, apart from those involving estimations, that management has made in the process of applying the entities accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

Key sources of estimation uncertainty:

Accounting estimates and assumptions are made concerning the future, and by their nature, may not equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are the recoverability of trade debtor amounts. These are invoiced and the recoverability reconsidered on a regular basis. When calculating any debtor provision the directors consider the age of the debts and the financial positions of the customer. When considering the recoverability of amounts due under contracts not yet invoiced, the directors consider the overall expected results of the contract.

The average monthly number of persons (including directors) employed by the company during the year was:

Other creditors include bank balances held on behalf of customers totalling £832,131 (2024 - £730,662) and pension payments due totalling £19,655 (2024 - £20,130).

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

During the year, the company made purchases of £nil (2024 - £703) from Thomas Davies and Company Limited, a related party.

The controlling party is Trinergy Integrated Energy Solutions Limited.

The registered office of the parent company is the same as that of Data Energy Management Services Limited.