ESOS Energy Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09341763

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		247,362		250,436

			247,362		250,436
CURRENT ASSETS
Debtors	5	366,793		290,389
Cash at bank and in hand		571,110		548,314

		937,903		838,703
Creditors: Amounts Falling Due Within One Year	6	(338,013 )		(304,812 )

NET CURRENT ASSETS (LIABILITIES)			599,890		533,891

TOTAL ASSETS LESS CURRENT LIABILITIES			847,252		784,327

PROVISIONS FOR LIABILITIES
Deferred Taxation			(519 )		(1,020 )

NET ASSETS			846,733		783,307

CAPITAL AND RESERVES
Called up share capital	7		226		226
Profit and Loss Account			846,507		783,081

SHAREHOLDERS' FUNDS			846,733		783,307

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ESOS Energy Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr David Greene

Director

19/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

ESOS Energy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09341763 . The registered office is 5th Floor Blok, 1 Castle Park, Bristol, BS2 0JA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees during the year was as follows: 24 (2025: 19)

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ESOS Energy Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Investments

	Listed
	£
Cost or Valuation
As at 1 April 2025	250,436
Additions	124,995
Disposals	(123,944 )
Revaluations	(4,125 )

As at 31 March 2026	247,362

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	247,362

As at 1 April 2025	250,436

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	351,715	272,565
Prepayments and accrued income	4,018	13,191
Other debtors	11,060	4,633

	366,793	290,389

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	79,091	135,486
Corporation tax	52,131	28,978
Other taxes and social security	25,033	19,087
VAT	78,350	73,425
Other creditors	8,348	5,955
Accruals and deferred income	3,144	26,348
Amounts owed to related parties	91,916	15,533

	338,013	304,812

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	226	226

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ESOS Energy Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Related Party Transactions

Nasa Accountants Limited

The company was charged management fees of £160,861.56 (2025 - £144,019.29) by Nasa Accountants Limited, which is an entity under common control. At the year end, £81,349.36 was owed to Nasa Accountants Limited (2025 - £15,533.30). This balance is shown within note 7 as 'Amounts owed to related parties'.

This fee includes office costs and salaries initially incurred by Nasa Accountants Limited, which are subsequently recharged to ESOS Energy Ltd for use of shared office equipment and personnel.

Nasa Umbrella Ltd

The company was charged management fees of £116,118.93 (2025 - £0.00) by Nasa Umbrella Ltd, which is also an entity under common control. At the year end, £10,566.74 was owed to Nasa Umbrella Ltd (2025 - £0.00). This balance is shown within note 7 as 'Amounts owed to related parties'.

This fee includes rent and other office costs incurred by Nasa Umbrella Ltd, which are subsequently recharged to ESOS Energy Ltd for use of the shared office space.

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