REGISTERED NUMBER: 02789400 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Business Energy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S D Barrie Esq

SECRETARY:

Miss H Jerrard

REGISTERED OFFICE:

Unit 5

Links House

Dundas Lane

Portsmouth

Hampshire

PO3 5BL

REGISTERED NUMBER:

02789400 (England and Wales)

ACCOUNTANTS:

Curtis-Williams

Unit 5 Links House

Dundas Lane

Portsmouth

Hampshire

PO3 5BL

FIXED ASSETS

Tangible assets

4

1,520

943

CURRENT ASSETS

Debtors

5

621,577

395,918

Cash at bank

860

78,917

622,437

474,835

CREDITORS

Amounts falling due within one year

6

248,371

144,644

NET CURRENT ASSETS

374,066

330,191

TOTAL ASSETS LESS CURRENT LIABILITIES

375,586

331,134

CAPITAL AND RESERVES

Called up share capital

177

177

Share premium

38,423

38,423

Retained earnings

336,986

292,534

SHAREHOLDERS' FUNDS

375,586

331,134

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 August 2025 and were signed by:

S D Barrie Esq - Director

1.	STATUTORY INFORMATION

Business Energy Limited is a private company, limited by shares , registered in England and Wales. 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.

Turnover represents net invoiced provision of services,excluding value added tax.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

1,911

6,412

22,264

30,587

Additions

-

317

896

1,213

At 31 March 2025

1,911

6,729

23,160

31,800

DEPRECIATION

At 1 April 2024

1,897

6,292

21,455

29,644

Charge for year

2

66

568

636

At 31 March 2025

1,899

6,358

22,023

30,280

NET BOOK VALUE

At 31 March 2025

12

371

1,137

1,520

At 31 March 2024

14

120

809

943

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

591,491

364,618

Other debtors

30,086

31,300

621,577

395,918

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

22,148

-

Trade creditors

22,316

23,438

Taxation and social security

190,904

105,845

Other creditors

13,003

15,361

248,371

144,644

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

S D Barrie Esq

Balance outstanding at start of year

(13,548

)

(266

)

Amounts advanced

76,450

51,718

Amounts repaid

(70,105

)

(65,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(7,203

)

(13,548

)