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REGISTERED NUMBER: 04725272 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Powerdrama Ltd

Powerdrama Ltd (Registered number: 04725272)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

Powerdrama Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTOR: Mrs S Ashley





SECRETARY: Mrs S Ashley





REGISTERED OFFICE: 26 Bell Street
Sawbridgeworth
Hertfordshire
CM21 9AN





REGISTERED NUMBER: 04725272 (England and Wales)





ACCOUNTANTS: Lawrence & Company
Chartered Certified Accountants
26 Bell Street
Sawbridgeworth
Hertfordshire
CM21 9AN

Powerdrama Ltd (Registered number: 04725272)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 95,312 137,102

CURRENT ASSETS
Debtors 5 20,324 21,729
Cash at bank 902 5,014
21,226 26,743
CREDITORS
Amounts falling due within one year 6 30,051 49,031
NET CURRENT LIABILITIES (8,825 ) (22,288 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

86,487

114,814

CREDITORS
Amounts falling due after more than one
year

7

4,476

8,059
NET ASSETS 82,011 106,755

CAPITAL AND RESERVES
Called up share capital 4,999 4,999
Retained earnings 77,012 101,756
SHAREHOLDERS' FUNDS 82,011 106,755

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Powerdrama Ltd (Registered number: 04725272)

Balance Sheet - continued
30 June 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 July 2024 and were signed by:





Mrs S Ashley - Director


Powerdrama Ltd (Registered number: 04725272)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Powerdrama Ltd 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.

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 - 25% on cost
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

Powerdrama Ltd (Registered number: 04725272)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 July 2023 137,102 42,397 - 179,499
Additions 34,000 - 750 34,750
Disposals (76,352 ) (35,192 ) - (111,544 )
At 30 June 2024 94,750 7,205 750 102,705
DEPRECIATION
At 1 July 2023 - 42,397 - 42,397
Charge for year - - 188 188
Eliminated on disposal - (35,192 ) - (35,192 )
At 30 June 2024 - 7,205 188 7,393
NET BOOK VALUE
At 30 June 2024 94,750 - 562 95,312
At 30 June 2023 137,102 - - 137,102

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 20,324 21,729

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 3,600 3,600
Trade creditors 23,060 27,137
Social security and other taxes - 339
Directors' current accounts 1,951 16,515
Accrued expenses 1,440 1,440
30,051 49,031

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans - 1-2 years 3,600 3,600
Bank loans - 2-5 years 876 4,459
4,476 8,059

8. RELATED PARTY DISCLOSURES

The director controls the company by virtue of a direct controlling interest of 100% of the issued ordinary share capital.

Powerdrama Ltd

Report of the Accountants to the Director of
Powerdrama Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2024 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Lawrence & Company
Chartered Certified Accountants
26 Bell Street
Sawbridgeworth
Hertfordshire
CM21 9AN


22 July 2024