EUROPEAN UTILITY CONSULTANTS LIMITED

Company Registration Number:
SC207750 (Scotland)

Unaudited abridged accounts for the year ended 31 March 2026

Period of accounts

Start date: 01 April 2025

End date: 31 March 2026

EUROPEAN UTILITY CONSULTANTS LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2026

Balance sheet
Notes

EUROPEAN UTILITY CONSULTANTS LIMITED

Balance sheet

As at 31 March 2026


Notes
2026
2025


£
£
Fixed assets
Intangible assets: 3 5,420 10,836
Investments: 4 201,603 201,603
Total fixed assets: 207,023 212,439
Current assets
Debtors:   26,218 37,670
Cash at bank and in hand: 469 4,859
Total current assets: 26,687 42,529
Creditors: amounts falling due within one year:   (167,835) (190,142)
Net current assets (liabilities): (141,148) (147,613)
Total assets less current liabilities: 65,875 64,826
Total net assets (liabilities): 65,875 64,826
Capital and reserves
Called up share capital: 63,352 63,352
Profit and loss account: 2,523 1,474
Shareholders funds: 65,875 64,826

The notes form part of these financial statements

EUROPEAN UTILITY CONSULTANTS LIMITED

Balance sheet statements

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 14 October 2026
and signed on behalf of the board by:

Name: Roderick Iain Dalziel
Status: Director

The notes form part of these financial statements

EUROPEAN UTILITY CONSULTANTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is recognised at the fair value of 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. 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.

Intangible fixed assets and amortisation policy

Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life which is 10 years. For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

EUROPEAN UTILITY CONSULTANTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

2. Employees

2026 2025
Average number of employees during the period 2 2

EUROPEAN UTILITY CONSULTANTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

3. Intangible Assets

Total
Cost £
At 01 April 2025 54,166
At 31 March 2026 54,166
Amortisation
At 01 April 2025 43,330
Charge for year 5,416
At 31 March 2026 48,746
Net book value
At 31 March 2026 5,420
At 31 March 2025 10,836

EUROPEAN UTILITY CONSULTANTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

4. Fixed investments

Fixed Asset Investments are comprised of 100% shareholding in the subsidiary company 1st For Energy Limited registered in England.

EUROPEAN UTILITY CONSULTANTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

5. Related party transactions

Controlling party Here’s The Plan Limited is the sole shareholder and ultimate controlling parent of European Utility Consultants Limited with Registered Office at 74 Tay Street, Perth, PH2 8NP.