Acorah Software Products - Accounts Production 10.1.044 false the shareholders of Energy2market GmbH true 1 January 2018 31 December 2018 31 December 2018 10610592 Mr Russell Ellis Mr Sevastos Kavanozis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10610592 2017-12-31 10610592 2018-12-31 10610592 2018-01-01 2018-12-31 10610592 frs-core:CurrentFinancialInstruments 2018-12-31 10610592 frs-core:CurrentFinancialInstruments 2018-01-01 2018-12-31 10610592 frs-core:Non-currentFinancialInstruments 2018-12-31 10610592 frs-core:Non-currentFinancialInstruments 2018-01-01 2018-12-31 10610592 frs-core:CurrentFinancialInstruments 2018-01-01 2018-12-31 10610592 frs-core:CurrentFinancialInstruments 2018-12-31 10610592 frs-core:AfterOneYear 2018-01-01 2018-12-31 10610592 frs-core:BetweenOneFiveYears 2018-01-01 2018-12-31 10610592 frs-core:BetweenOneFiveYears 2018-12-31 10610592 frs-core:ComputerEquipment 2018-12-31 10610592 frs-core:ComputerEquipment 2018-01-01 2018-12-31 10610592 frs-core:ComputerEquipment 2017-12-31 10610592 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2018-12-31 10610592 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2018-01-01 2018-12-31 10610592 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2017-12-31 10610592 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2018-12-31 10610592 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2018-01-01 2018-12-31 10610592 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2017-12-31 10610592 frs-core:FurnitureFittings 2018-12-31 10610592 frs-core:FurnitureFittings 2018-01-01 2018-12-31 10610592 frs-core:FurnitureFittings 2017-12-31 10610592 frs-core:NetGoodwill 2018-12-31 10610592 frs-core:NetGoodwill 2018-01-01 2018-12-31 10610592 frs-core:NetGoodwill 2017-12-31 10610592 frs-core:InvestmentPropertyIncludedWithinPPE 2018-12-31 10610592 frs-core:InvestmentPropertyIncludedWithinPPE 2018-01-01 2018-12-31 10610592 frs-core:InvestmentPropertyIncludedWithinPPE 2017-12-31 10610592 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2018-12-31 10610592 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2018-01-01 2018-12-31 10610592 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2017-12-31 10610592 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2018-12-31 10610592 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2018-01-01 2018-12-31 10610592 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2017-12-31 10610592 frs-core:MoreThanFiveYears 2018-01-01 2018-12-31 10610592 frs-core:MoreThanFiveYears 2018-12-31 10610592 frs-core:MotorVehicles 2018-12-31 10610592 frs-core:MotorVehicles 2018-01-01 2018-12-31 10610592 frs-core:MotorVehicles 2017-12-31 10610592 frs-core:OtherResidualIntangibleAssets 2018-12-31 10610592 frs-core:OtherResidualIntangibleAssets 2018-01-01 2018-12-31 10610592 frs-core:OtherResidualIntangibleAssets 2017-12-31 10610592 frs-core:PlantMachinery 2018-12-31 10610592 frs-core:PlantMachinery 2018-01-01 2018-12-31 10610592 frs-core:PlantMachinery 2017-12-31 10610592 frs-core:Secured 2018-12-31 10610592 frs-core:Unsecured 2018-12-31 10610592 frs-core:WithinOneYear 2018-01-01 2018-12-31 10610592 frs-core:WithinOneYear 2018-12-31 10610592 frs-core:CapitalRedemptionReserve 2018-01-01 2018-12-31 10610592 frs-core:CapitalRedemptionReserve 2017-12-31 10610592 frs-core:CapitalRedemptionReserve 2018-12-31 10610592 frs-core:OtherReservesSubtotal 2018-01-01 2018-12-31 10610592 frs-core:OtherReservesSubtotal 2017-12-31 10610592 frs-core:OtherReservesSubtotal 2018-12-31 10610592 frs-core:RevaluationReserve 2018-01-01 2018-12-31 10610592 frs-core:RevaluationReserve 2017-12-31 10610592 frs-core:RevaluationReserve 2018-12-31 10610592 frs-core:SharePremium 2018-01-01 2018-12-31 10610592 frs-core:SharePremium 2017-12-31 10610592 frs-core:SharePremium 2018-12-31 10610592 frs-core:ShareCapital 2018-01-01 2018-12-31 10610592 frs-core:ShareCapital 2017-12-31 10610592 frs-core:ShareCapital 2018-12-31 10610592 frs-core:RetainedEarningsAccumulatedLosses 2018-01-01 2018-12-31 10610592 frs-core:RetainedEarningsAccumulatedLosses 2017-12-31 10610592 frs-core:RetainedEarningsAccumulatedLosses 2018-12-31 10610592 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2017-12-31 10610592 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2018-12-31 10610592 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2017-12-31 10610592 frs-countries:Asia 2018-01-01 2018-12-31 10610592 frs-countries:RestEuropeOutsideUK 2018-01-01 2018-12-31 10610592 frs-countries:NorthAmerica 2018-01-01 2018-12-31 10610592 frs-countries:RestWorldOutsideUK 2018-01-01 2018-12-31 10610592 frs-countries:SouthAmerica 2018-01-01 2018-12-31 10610592 frs-countries:UnitedKingdom 2018-01-01 2018-12-31 10610592 frs-bus:HighestPaidDirector 2018-01-01 2018-12-31 10610592 frs-bus:PrivateLimitedCompanyLtd 2018-01-01 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frs-core:OtherProvisionsContingentLiabilities 2018-12-31 10610592 frs-core:ProvisionsDeferredTax 2018-12-31 10610592 frs-core:OtherDeferredTax 2018-12-31 10610592 frs-core:AcceleratedTaxDepreciationDeferredTax 2018-12-31 10610592 frs-core:TaxLossesCarry-forwardsDeferredTax 2018-12-31 10610592 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2018-12-31 10610592 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2018-01-01 2018-12-31 10610592 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2017-12-31 10610592 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2018-12-31 10610592 dpl-countries:UnitedKingdom 2018-01-01 2018-12-31 10610592 dpl-countries:Europe 2018-01-01 2018-12-31 10610592 dpl-countries:NorthAmerica 2018-01-01 2018-12-31 10610592 dpl-countries:SouthAmerica 2018-01-01 2018-12-31 10610592 dpl-countries:Asia 2018-01-01 2018-12-31 10610592 dpl-countries:RestWorldOutsideUK 2018-01-01 2018-12-31 10610592 dpl-frs:CostSales 2018-01-01 2018-12-31 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2018-12-31 10610592 frs-core:Non-currentFinancialInstruments 4 2018-12-31 10610592 5 2018-01-01 2018-12-31 10610592 frs-core:CurrentFinancialInstruments 5 2018-12-31 10610592 frs-core:Non-currentFinancialInstruments 5 2018-12-31 10610592 6 2018-01-01 2018-12-31 10610592 frs-core:CurrentFinancialInstruments 6 2018-12-31 10610592 frs-core:Non-currentFinancialInstruments 6 2018-12-31 10610592 7 2018-01-01 2018-12-31 10610592 frs-core:CurrentFinancialInstruments 7 2018-12-31 10610592 frs-core:Non-currentFinancialInstruments 7 2018-12-31 10610592 8 2018-01-01 2018-12-31 10610592 frs-core:CurrentFinancialInstruments 8 2018-12-31 10610592 frs-core:Non-currentFinancialInstruments 8 2018-12-31 10610592 9 2018-01-01 2018-12-31 10610592 frs-core:CurrentFinancialInstruments 9 2018-12-31 10610592 frs-core:Non-currentFinancialInstruments 9 2018-12-31 10610592 dpl-frs:Item1 2018-01-01 2018-12-31 10610592 dpl-frs:Item1 2017-12-31 10610592 dpl-frs:Item1 2018-12-31 10610592 dpl-frs:CostSales 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10610592 dpl-frs:DistributionCosts dpl-frs:Item10 2018-01-01 2018-12-31 10610592 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2018-01-01 2018-12-31 10610592 dpl-frs:Item11 2018-01-01 2018-12-31 10610592 dpl-frs:Item11 2017-12-31 10610592 dpl-frs:Item11 2018-12-31 10610592 dpl-frs:CostSales dpl-frs:Item11 2018-01-01 2018-12-31 10610592 dpl-frs:CostSales dpl-frs:Item11 2017-12-31 10610592 dpl-frs:CostSales dpl-frs:Item11 2018-12-31 10610592 dpl-frs:DistributionCosts dpl-frs:Item11 2018-01-01 2018-12-31 10610592 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2018-01-01 2018-12-31 10610592 dpl-frs:Item12 2018-01-01 2018-12-31 10610592 dpl-frs:Item12 2017-12-31 10610592 dpl-frs:Item12 2018-12-31 10610592 dpl-frs:CostSales dpl-frs:Item12 2018-01-01 2018-12-31 10610592 dpl-frs:CostSales dpl-frs:Item12 2017-12-31 10610592 dpl-frs:CostSales dpl-frs:Item12 2018-12-31 10610592 dpl-frs:DistributionCosts dpl-frs:Item12 2018-01-01 2018-12-31 10610592 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2018-01-01 2018-12-31 10610592 1 2018-01-01 2018-12-31 10610592 frs-countries:EnglandWales 2018-01-01 2018-12-31 10610592 2017-02-08 10610592 2017-12-31 10610592 2017-02-09 2017-12-31 10610592 frs-core:CurrentFinancialInstruments 2017-12-31 10610592 frs-core:CurrentFinancialInstruments 2017-02-09 2017-12-31 10610592 frs-core:Non-currentFinancialInstruments 2017-12-31 10610592 frs-core:Non-currentFinancialInstruments 2017-02-09 2017-12-31 10610592 frs-core:CurrentFinancialInstruments 2017-02-09 2017-12-31 10610592 frs-core:CurrentFinancialInstruments 2017-12-31 10610592 frs-core:AfterOneYear 2017-02-09 2017-12-31 10610592 frs-core:BetweenOneFiveYears 2017-02-09 2017-12-31 10610592 frs-core:BetweenOneFiveYears 2017-12-31 10610592 frs-core:ComputerEquipment 2017-12-31 10610592 frs-core:ComputerEquipment 2017-02-09 2017-12-31 10610592 frs-core:ComputerEquipment 2017-02-08 10610592 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2017-12-31 10610592 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2017-12-31 10610592 dpl-frs:CostSales dpl-frs:Item6 2017-02-09 2017-12-31 10610592 dpl-frs:CostSales dpl-frs:Item6 2017-02-08 10610592 dpl-frs:CostSales dpl-frs:Item6 2017-12-31 10610592 dpl-frs:DistributionCosts dpl-frs:Item6 2017-02-09 2017-12-31 10610592 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2017-02-09 2017-12-31 10610592 dpl-frs:Item7 2017-02-09 2017-12-31 10610592 dpl-frs:Item7 2017-02-08 10610592 dpl-frs:Item7 2017-12-31 10610592 dpl-frs:CostSales dpl-frs:Item7 2017-02-09 2017-12-31 10610592 dpl-frs:CostSales dpl-frs:Item7 2017-02-08 10610592 dpl-frs:CostSales dpl-frs:Item7 2017-12-31 10610592 dpl-frs:DistributionCosts dpl-frs:Item7 2017-02-09 2017-12-31 10610592 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2017-02-09 2017-12-31 10610592 dpl-frs:Item8 2017-02-09 2017-12-31 10610592 dpl-frs:Item8 2017-02-08 10610592 dpl-frs:Item8 2017-12-31 10610592 dpl-frs:CostSales dpl-frs:Item8 2017-02-09 2017-12-31 10610592 dpl-frs:CostSales dpl-frs:Item8 2017-02-08 10610592 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dpl-frs:AdministrativeExpenses dpl-frs:Item10 2017-02-09 2017-12-31 10610592 dpl-frs:Item11 2017-02-09 2017-12-31 10610592 dpl-frs:Item11 2017-02-08 10610592 dpl-frs:Item11 2017-12-31 10610592 dpl-frs:CostSales dpl-frs:Item11 2017-02-09 2017-12-31 10610592 dpl-frs:CostSales dpl-frs:Item11 2017-02-08 10610592 dpl-frs:CostSales dpl-frs:Item11 2017-12-31 10610592 dpl-frs:DistributionCosts dpl-frs:Item11 2017-02-09 2017-12-31 10610592 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2017-02-09 2017-12-31 10610592 dpl-frs:Item12 2017-02-09 2017-12-31 10610592 dpl-frs:Item12 2017-02-08 10610592 dpl-frs:Item12 2017-12-31 10610592 dpl-frs:CostSales dpl-frs:Item12 2017-02-09 2017-12-31 10610592 dpl-frs:CostSales dpl-frs:Item12 2017-02-08 10610592 dpl-frs:CostSales dpl-frs:Item12 2017-12-31 10610592 dpl-frs:DistributionCosts dpl-frs:Item12 2017-02-09 2017-12-31 10610592 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2017-02-09 2017-12-31 10610592 1 2017-02-09 2017-12-31 10610592 frs-countries:EnglandWales 2017-02-09 2017-12-31
E2M - Energy Trading Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2018
D & K Accountancy Services

Rowlandson House
289-293 Ballards Lane
London
N12 8NP
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Statement of Financial Position
Registered number: 10610592
31 December 2018 Period to 31 December 2017
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 7,040 2,040
Tangible Assets 4 2,103 -
Investments 5 2 2
9,145 2,042
CURRENT ASSETS
Debtors 6 20,300 8,082
Cash at bank and in hand 13,180 -
33,480 8,082
Creditors: Amounts Falling Due Within One Year 7 (40,113 ) (12,467 )
NET CURRENT ASSETS (LIABILITIES) (6,633 ) (4,385 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,512 (2,343 )
NET ASSETS 2,512 (2,343 )
CAPITAL AND RESERVES
Called up share capital 8 10 10
Income Statement 2,502 (2,353 )
SHAREHOLDERS' FUNDS 2,512 (2,343)
Page 1
For the year ending 31 December 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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 Income Statement.
On behalf of the board
Mr Russell Ellis
Mr Sevastos Kavanozis
01/05/2019

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
1.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are licences. It is amortised to income statement each year indefinitely.
1.4. 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:
Plant & Machinery 20% reducing balance
1.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
1.6. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
31 December 2018 Period to 31 December 2017
Office and administration 3 1
3 1
3. Intangible Assets
Other
£
Cost
As at 1 January 2018 2,040
Additions 5,000
As at 31 December 2018 7,040
Net Book Value
As at 31 December 2018 7,040
As at 1 January 2018 2,040
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2018 -
Additions 2,590
As at 31 December 2018 2,590
Depreciation
As at 1 January 2018 -
Provided during the period 487
As at 31 December 2018 487
Net Book Value
As at 31 December 2018 2,103
As at 1 January 2018 -
Page 4
5. Investments
Unlisted
£
Cost
As at 1 January 2018 2
As at 31 December 2018 2
Provision
As at 1 January 2018 -
As at 31 December 2018 -
Net Book Value
As at 31 December 2018 2
As at 1 January 2018 2
6. Debtors
31 December 2018 Period to 31 December 2017
£ £
Due within one year
Trade debtors 5,051 -
Prepayments and accrued income 10,133 8,082
VAT 5,116 -
20,300 8,082
7. Creditors: Amounts Falling Due Within One Year
31 December 2018 Period to 31 December 2017
£ £
Trade creditors 207 -
Corporation tax 509 -
Other taxes and social security 10,381 -
Other creditors (1) 672 -
Accruals and deferred income 22,583 8,602
Directors' loan accounts 2,141 -
Amounts owed to parent undertaking 3,620 3,865
40,113 12,467
Page 5
8. Share Capital
31 December 2018 Period to 31 December 2017
Allotted, Called up and fully paid 10 10
9. Related Party Transactions
At the year end, the company owed £3,620 (2017: £3,865) to Energy2Market GmbH, the parent company.
10. Ultimate Controlling Party
The company's ultimate controlling party are the shareholders of Energy2market GmbH, the 100% owners of the E2M - Energy Trading Ltd.
11. General Information
E2M - Energy Trading Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10610592. The registered office is 14 Commercial Way, Woking, GU21 6ET.
Page 6