REGISTERED NUMBER: SC467005 (Scotland)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

INNOVATIVE ENERGY SERVICES (UK) LIMITED

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

Mrs A Mason

REGISTERED OFFICE:

Level One

211 Dumbarton Road

Mansfield Park

Glasgow

G11 6AA

REGISTERED NUMBER:

SC467005 (Scotland)

ACCOUNTANTS:

Independent Accountants in Scotland Limited

Level One

211 Dumbarton Road

Mansfield Park

Glasgow

G11 6AA

The director presents her report with the financial statements of the company for the year ended 31 January 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of Utility and Civil Engineering Contractor.

The company remains committed to building its reputation within the utility industry through high service and quality standards which has enabled us to gain a strong market position within Scotland.

In the future we are looking to grow our core strengths and increase our market coverage. Working mainly with public sector entities and carefully selected private companies.

DIRECTOR

Mrs A Mason held office during the whole of the period from 1 February 2025 to the date of this report.

INVESTMENT

The company have invested heavily in training and shall continue in the coming years to keep our staff at the forefront of the utility industry.

In the coming year we shall now look to enter different market sectors and enhancing core abilities and deliverables.

HEALTH SAFETY ENVIRONMENT AND QUALITY

The company continues to maintain and build on its excellent HSEQ.

The company has continued to maintain its IMS including its health and safety accreditation.

The company is also registered as a caring employer for mental health.

These IMS, policies and procedures set the standards which make Innovative Energy Services (UK) Limited a preferred contractor within the utility industry.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs A Mason - Director

19 October 2026

TURNOVER

18,500

114,210

Cost of sales

9,900

97,106

GROSS PROFIT

8,600

17,104

Administrative expenses

11,901

19,888

(3,301

)

(2,784

)

Other operating income

-

1

OPERATING LOSS

4

(3,301

)

(2,783

)

Interest payable and similar expenses

230

1,390

LOSS BEFORE TAXATION

(3,531

)

(4,173

)

Tax on loss

-

-

LOSS FOR THE FINANCIAL YEAR

(3,531

)

(4,173

)

FIXED ASSETS

Tangible assets

5

12,233

16,311

CURRENT ASSETS

Debtors

6

3,269

33,349

Cash at bank and in hand

178

213

3,447

33,562

CREDITORS

Amounts falling due within one year

7

21,027

45,946

NET CURRENT LIABILITIES

(17,580

)

(12,384

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(5,347

)

3,927

CREDITORS

Amounts falling due after more than one year

8

-

5,743

NET LIABILITIES

(5,347

)

(1,816

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(5,447

)

(1,916

)

SHAREHOLDERS' FUNDS

(5,347

)

(1,816

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 19 October 2026 and were signed by:

Mrs A Mason - Director

1.	STATUTORY INFORMATION

Innovative Energy Services (UK) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	OPERATING LOSS

The operating loss is stated after charging:

31/1/26

31/1/25

£

£

Depreciation - owned assets

4,078

5,438

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

37,985

DEPRECIATION

At 1 February 2025

21,674

Charge for year

4,078

At 31 January 2026

25,752

NET BOOK VALUE

At 31 January 2026

12,233

At 31 January 2025

16,311

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

-

30,411

Other debtors

3,269

2,938

3,269

33,349

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans and overdrafts

5,324

10,000

Trade creditors

-

16,859

Taxation and social security

(57

)

(57

)

Other creditors

15,760

19,144

21,027

45,946

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans

-

5,743