Electrical Engineering Consultants Ltd.

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of Electrical Engineering Consultants Ltd. for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Electrical Engineering Consultants Ltd. which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the director of Electrical Engineering Consultants Ltd. , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Electrical Engineering Consultants Ltd. and state those matters that we have agreed to state to the director of Electrical Engineering Consultants Ltd. , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Electrical Engineering Consultants Ltd. and its director as a body for our work or for this report.

It is your duty to ensure that Electrical Engineering Consultants Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Electrical Engineering Consultants Ltd. . You consider that Electrical Engineering Consultants Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Electrical Engineering Consultants Ltd. . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

21 October 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Electrical Engineering Consultants Ltd.

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: SC261515

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		354		1,072
Investments	5		377,215		340,915

			377,569		341,987
CURRENT ASSETS
Debtors	6	108,210		117,943
Cash at bank and in hand		477,874		453,751

		586,084		571,694
Creditors: Amounts Falling Due Within One Year	7	(16,788 )		(19,965 )

NET CURRENT ASSETS (LIABILITIES)			569,296		551,729

TOTAL ASSETS LESS CURRENT LIABILITIES			946,865		893,716

PROVISIONS FOR LIABILITIES
Deferred Taxation			(19,869 )		(10,345 )

NET ASSETS			926,996		883,371

CAPITAL AND RESERVES
Called up share capital			2		2
Fair value reserve	10		59,341		32,291
Profit and Loss Account			867,653		851,078

SHAREHOLDERS' FUNDS			926,996		883,371

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Electrical Engineering Consultants 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements were approved by the board of directors on 21 October 2026 and were signed on its behalf by:

Mr W Low

Director

The notes on pages 4 to 7 form part of these financial statements.

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Electrical Engineering Consultants Ltd.

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Electrical Engineering Consultants Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC261515 . The registered office is 24 Cairnhill Terrace, Newtonhill, AB39 3NA.

The presentation currency of the financial statement is Pound Sterling (£).

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. Significant judgements and estimations

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis.

2.3. 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.

2.4. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% on cost

2.5. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

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Electrical Engineering Consultants Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. 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

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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Investments

Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Statement of Income and Retained Earnings. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	3,284

As at 31 March 2026	3,284

Depreciation
As at 1 April 2025	2,212
Provided during the period	718

As at 31 March 2026	2,930

Net Book Value
As at 31 March 2026	354

As at 1 April 2025	1,072

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Electrical Engineering Consultants Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Investments

	Listed
	£
Cost or Valuation
As at 1 April 2025	340,915
Disposals	(2,513 )
Revaluations	38,813

As at 31 March 2026	377,215

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	377,215

As at 1 April 2025	340,915

Cost or valuation at 31 March 2026 is represented by:

	£
Valuation in 2021	215
Valuation in 2022	1,028
Valuation in 2023	(2,884)
Valuation in 2024	31,259
Valuation in 2025	10,691
Valuation in 2026	38,813
Cost	298,093
	377,215

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	23,290	23,097
Other debtors	25,074	25,074
Director's loan account	59,846	69,772

	108,210	117,943

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Electrical Engineering Consultants Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	288
Corporation tax	14,861	12,672
Other taxes and social security	-	1
VAT	1,867	6,893
Other creditors	60	111

	16,788	19,965

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2025	10,345	10,345
Deferred taxation	9,524	9,524

Balance at 31 March 2026	19,869	19,869

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Willie Low	69,772	443	10,368	-	59,846

The above loan is interest free and has no fixed repayment terms.

10. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 April 2025	32,291	851,078
Profit for the year and total comprehensive income	-	83,625

Dividends paid	-	(40,000)
Movements in fair value reserve	27,050	-
Transfer to/from Fair value reserve	-	(27,050)

As at 31 March 2026	59,341	867,653

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