Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC569880 J P Duncan A A Polson S H Cowie A M Robins Infinity Secretaries Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC569880 2024-12-31 SC569880 2025-12-31 SC569880 2025-01-01 2025-12-31 SC569880 frs-core:CurrentFinancialInstruments 2025-12-31 SC569880 frs-core:ShareCapital 2025-12-31 SC569880 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC569880 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC569880 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC569880 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC569880 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC569880 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC569880 1 2025-01-01 2025-12-31 SC569880 frs-core:CostValuation 2024-12-31 SC569880 frs-core:CostValuation 2025-12-31 SC569880 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 SC569880 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 SC569880 frs-bus:Director1 2025-01-01 2025-12-31 SC569880 frs-bus:Director2 2025-01-01 2025-12-31 SC569880 frs-bus:Director3 2025-01-01 2025-12-31 SC569880 frs-bus:Director4 2025-01-01 2025-12-31 SC569880 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 SC569880 frs-countries:Scotland 2025-01-01 2025-12-31 SC569880 2023-12-31 SC569880 2024-12-31 SC569880 2024-01-01 2024-12-31 SC569880 frs-core:CurrentFinancialInstruments 2024-12-31 SC569880 frs-core:ShareCapital 2024-12-31 SC569880 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC569880
Enerquip Group Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors J P Duncan
A A Polson
S H Cowie
A M Robins
Secretary Infinity Secretaries Limited
Company Number SC569880
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC569880
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 200,849 200,849
200,849 200,849
CURRENT ASSETS
Debtors 5 7,266,797 7,721,299
Cash at bank and in hand 1,031,918 77,028
8,298,715 7,798,327
Creditors: Amounts Falling Due Within One Year 6 (226,420 ) (305,333 )
NET CURRENT ASSETS (LIABILITIES) 8,072,295 7,492,994
TOTAL ASSETS LESS CURRENT LIABILITIES 8,273,144 7,693,843
NET ASSETS 8,273,144 7,693,843
CAPITAL AND RESERVES
Called up share capital 7 200,000 200,000
Profit and Loss Account 8,073,144 7,493,843
SHAREHOLDERS' FUNDS 8,273,144 7,693,843
Page 2
Page 3
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.
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
A M Robins
Director
30th September 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Enerquip Group Limited is a private company, limited by shares, incorporated in Scotland, registered number SC569880 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
2. Accounting Policies
2.1. Basis of Preparation of 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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. 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.
2.4. Pensions
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.
2.5. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the period was 7 (2024: 7)
7 7
4. Investments
Subsidiaries
£
Cost or Valuation
As at 1 January 2025 200,849
As at 31 December 2025 200,849
Provision
As at 1 January 2025 -
As at 31 December 2025 -
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 December 2025 200,849
As at 1 January 2025 200,849
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 7,262,834 7,721,299
Other debtors 3,963 -
7,266,797 7,721,299
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,217 -
Amounts owed to group undertakings 849 849
Other creditors 4,426 4,446
Taxation and social security 219,928 300,038
226,420 305,333
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200,000 200,000
8. Ultimate Controlling Party
The controlling party is Enerquip Holdings Limited.
The ultimate controlling party is the directors.
9. Parent Company Guarantee
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 479A of the Companies Act 2006 relating to subsidiary companies.
Directors Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
Page 5