ELECTRICITY NORTH WEST (CONSTRUCTION AND MAINTENANCE) LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. Year-on-year comparison hidden: this filing covers about 9 months versus 12 months prior. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

KPMG LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have prepared the financial statements on the going concern basis as they do not intend to liquidate the Company or to cease its operations, and as they have concluded that the Company's financial position means that this is realistic. They have also concluded that there are no material uncertainties that could have cast significant doubt over its ability to continue as a going concern for at least a year from the date of approval of the financial statements ("the going concern period").”

Group structure

1. ELECTRICITY NORTH WEST (CONSTRUCTION AND MAINTENANCE) LIMITED · parent
   1. Electricity North East (Construction and Maintenance) Limited 100% · UK · Dormant

Significant events

• “On 8 October 2025, the accounting reference date of the Company was changed from 31 March to 31 December, therefore, this report covers the 9 month period from 1 April 2025 to 31 December 2025.”
• “In the prior year, Scottish Power Energy Networks Holdings Limited ("SPENH") acquired 88% of the shares of ENW(H), with control commencing from 20 March 2025 following approval of the acquisition by the Competitions and Markets Authority.”
• “During the period ended 31 December 2025, the Group revised the estimated useful economic life ("UEL") of several asset classes in order to align better with the physical life spans of the assets and with the estimates applied by ScottishPower, which the directors consider particularly relevant given the acquisition of the ENW(H) group by ScottishPower in the prior year.”
• “During the period, the Group appointed a new actuarial adviser to prepare the IAS 19 valuation of the defined benefit pension scheme.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

9

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.