Energi Recruitment Services Limited

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

Registered number: 05483497

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		17,034		20,363
Investments	5		795		-

			17,829		20,363
CURRENT ASSETS
Debtors	6	1,126,208		1,320,908
Cash at bank and in hand		624,729		369,583

		1,750,937		1,690,491
Creditors: Amounts Falling Due Within One Year	7	(460,491 )		(485,684 )

NET CURRENT ASSETS (LIABILITIES)			1,290,446		1,204,807

TOTAL ASSETS LESS CURRENT LIABILITIES			1,308,275		1,225,170

NET ASSETS			1,308,275		1,225,170

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			1,308,075		1,224,970

SHAREHOLDERS' FUNDS			1,308,275		1,225,170

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Energi Recruitment Services Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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

Mr Alexander Christie

Director

26th November 2025

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

1. General Information

Energi Recruitment Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05483497 . The registered office is Room 1016, Building A2 Cody Technology Park, Ively Road, Farnborough, Hampshire, GU14 0LX.

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 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:

Leasehold	Over the Lease Term
Plant & Machinery	Over 3 years
Fixtures & Fittings	Over 3 years

2.4. 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.

2.5. 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 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.

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Energi Recruitment Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 27 (2024: 33)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 April 2024	49,037	129,267	178,304
Additions	-	10,965	10,965
Disposals	-	(102,389 )	(102,389 )

As at 31 March 2025	49,037	37,843	86,880

Depreciation
As at 1 April 2024	49,037	108,904	157,941
Provided during the period	-	13,324	13,324
Disposals	-	(101,419 )	(101,419 )

As at 31 March 2025	49,037	20,809	69,846

Net Book Value
As at 31 March 2025	-	17,034	17,034

As at 1 April 2024	-	20,363	20,363

5. Investments

	Subsidiaries
	£
Cost
As at 1 April 2024	-
Additions	795

As at 31 March 2025	795

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	795

As at 1 April 2024	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,018,008	1,198,847
Other debtors	103,800	122,061
Amounts owed by subsidiaries	4,400	-

	1,126,208	1,320,908

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Energi Recruitment Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	25,538	59,793
Corporation tax	91,902	47,301
Other taxes and social security	31,223	42,394
VAT	132,584	221,791
Other creditors	179,244	114,405

	460,491	485,684

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

9. Contingent Liabilities

Close Brothers Limited currently has a fixed and floating charge over the company.

Leumi Abl Limited had a fixed and floating charge over the company. This charge was satisfied in full on 18 July 2024.

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	139,544	91,926

	139,544	91,926

11. Related Party Transactions

Amounts due from related parties

	2025	2024
	£	£


Other related part	4,400	-

The entities above are considered related party by virtue of common control and directorship.

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