Energy Metering Technology Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 02180497

		2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		181,782
Investments	5		26,677

			208,459
CURRENT ASSETS
Stocks	6	83,627
Debtors	7	230,637
Cash at bank and in hand		82,214

		396,478
Creditors: Amounts Falling Due Within One Year	8	(215,599 )

NET CURRENT ASSETS (LIABILITIES)			180,879

TOTAL ASSETS LESS CURRENT LIABILITIES			389,338

Creditors: Amounts Falling Due After More Than One Year	9		(10,000 )

NET ASSETS			379,338

CAPITAL AND RESERVES
Called up share capital	10		1,000
Profit and Loss Account			378,338

SHAREHOLDERS' FUNDS			379,338

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Energy Metering Technology Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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

Miss Sarah Boughton-Smith

Director

31/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Energy Metering Technology Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02180497 . The registered office is Lloyd House, 57 High Street, Burnham Slough, Berkshire, SL1 7JX.

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. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is applied on a reducing balance basis at the following rates:

Freehold	8%
Leasehold	8%
Plant & Machinery	8%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10

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Energy Metering Technology Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 November 2024	191,985	13,841	5,726	211,552

As at 31 October 2025	191,985	13,841	5,726	211,552

Depreciation
As at 1 November 2024	-	-	5,726	5,726
Provided during the period	10,203	13,841	-	24,044

As at 31 October 2025	10,203	13,841	5,726	29,770

Net Book Value
As at 31 October 2025	181,782	-	-	181,782

As at 1 November 2024	191,985	13,841	-	205,826

5. Investments

	Listed
	£
Cost or Valuation
As at 1 November 2024	26,677

As at 31 October 2025	26,677

Provision
As at 1 November 2024	-

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	26,677

As at 1 November 2024	26,677

6. Stocks

	2025
	£
Stock	83,627

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Energy Metering Technology Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Debtors

	2025
	£
Due within one year
Trade debtors	205,965
Amounts recoverable on contracts	46
Other debtors	4,633

	210,644
Due after more than one year
Other debtors	19,993

	230,637

8. Creditors: Amounts Falling Due Within One Year

	2025
	£
Trade creditors	28,553
Other creditors	13,069
Taxation and social security	173,977

	215,599

9. Creditors: Amounts Falling Due After More Than One Year

	2025
	£
Other loans	10,000

10. Share Capital

	2025
	£
Allotted, Called up and fully paid	1,000

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