1 February 2025 false No description of principal activity Taxfiler 2024.6 SC336338business:PrivateLimitedCompanyLtd2025-02-012026-01-31 SC3363382025-01-31 SC3363382025-02-012026-01-31 SC336338business:AuditExempt-NoAccountantsReport2025-02-012026-01-31 SC336338business:FilletedAccounts2025-02-012026-01-31 SC3363382026-01-31 SC336338business:Director12025-02-012026-01-31 SC336338business:RegisteredOffice2025-02-012026-01-31 SC3363382025-01-31 SC336338core:WithinOneYear2026-01-31 SC336338core:WithinOneYear2025-01-31 SC336338core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 SC336338core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 SC336338core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 SC336338core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC336338core:PreviouslyStatedAmount2026-01-31 SC336338core:PreviouslyStatedAmount2025-01-31 SC336338business:SmallEntities2025-02-012026-01-31 SC336338countries:Scotland2025-02-012026-01-31 SC336338core:FurnitureFittings2025-01-31 SC336338core:FurnitureFittings2026-01-31 SC336338core:FurnitureFittings2025-02-012026-01-31 SC336338core:AfterOneYear2026-01-31 SC336338core:AfterOneYear2025-01-31 SC3363382024-02-012025-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC336338 (Scotland)
ENERGY PROCUREMENT SPECIALISTS LTD. Unaudited accounts for the year ended 31 January 2026
ENERGY PROCUREMENT SPECIALISTS LTD. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ENERGY PROCUREMENT SPECIALISTS LTD. Company Information for the year ended 31 January 2026
Director
Peter McGirr
Company Number
SC336338 (Scotland)
Registered Office
Ground Floor Office 35 Melville Street Edinburgh Midlothian EH3 7JF Scotland
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ENERGY PROCUREMENT SPECIALISTS LTD. Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
629 
943 
Current assets
Debtors
5
233,039 
11,135 
Cash at bank and in hand
21,739 
65,723 
254,778 
76,858 
Creditors: amounts falling due within one year
6
(267,153)
(89,045)
Net current liabilities
(12,375)
(12,187)
Net liabilities
(11,746)
(11,244)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(11,846)
(11,344)
Shareholders' funds
(11,746)
(11,244)
For the year ending 31 January 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 January 2026 and were signed on its behalf by
Peter McGirr Director Company Registration No. SC336338
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ENERGY PROCUREMENT SPECIALISTS LTD. Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
ENERGY PROCUREMENT SPECIALISTS LTD. is a private company, limited by shares, registered in Scotland, registration number SC336338. The registered office is Ground Floor Office, 35 Melville Street, Edinburgh, Midlothian, EH3 7JF, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Fittings and Fixtures - at 25% reducing balance
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 February 2025
8,050 
At 31 January 2026
8,050 
Depreciation
At 1 February 2025
7,107 
Charge for the year
314 
At 31 January 2026
7,421 
Net book value
At 31 January 2026
629 
At 31 January 2025
943 
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ENERGY PROCUREMENT SPECIALISTS LTD. Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
106 
- 
Other debtors
3,224 
3,224 
3,330 
3,224 
Amounts falling due after more than one year
Other debtors
229,709 
7,911 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
4,054 
4,140 
Trade creditors
72,000 
72,000 
Taxes and social security
(1)
- 
Other creditors
190,000 
3,292 
Loans from directors
- 
8,513 
Accruals
1,100 
1,100 
267,153 
89,045 
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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