Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseNo description of principal activity11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsetruefalse 13577377 2024-04-01 2025-03-31 13577377 2023-04-01 2024-03-31 13577377 2025-03-31 13577377 2024-03-31 13577377 c:Director1 2024-04-01 2025-03-31 13577377 c:RegisteredOffice 2024-04-01 2025-03-31 13577377 d:FurnitureFittings 2024-04-01 2025-03-31 13577377 d:FurnitureFittings 2025-03-31 13577377 d:FurnitureFittings 2024-03-31 13577377 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 13577377 d:FreeholdInvestmentProperty 2025-03-31 13577377 d:FreeholdInvestmentProperty 2024-03-31 13577377 d:CurrentFinancialInstruments 2025-03-31 13577377 d:CurrentFinancialInstruments 2024-03-31 13577377 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13577377 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13577377 d:ShareCapital 2025-03-31 13577377 d:ShareCapital 2024-03-31 13577377 d:RetainedEarningsAccumulatedLosses 2025-03-31 13577377 d:RetainedEarningsAccumulatedLosses 2024-03-31 13577377 c:OrdinaryShareClass1 2024-04-01 2025-03-31 13577377 c:OrdinaryShareClass1 2025-03-31 13577377 c:OrdinaryShareClass1 2024-03-31 13577377 c:FRS102 2024-04-01 2025-03-31 13577377 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13577377 c:FullAccounts 2024-04-01 2025-03-31 13577377 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13577377 2 2024-04-01 2025-03-31 13577377 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13577377










POWER DROID LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
POWER DROID LIMITED
 

COMPANY INFORMATION


Director
M E Adams 




Registered number
13577377



Registered office
Trafalgar House
110 Manchester Road

Altrincham

England

WA14 1NU




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
POWER DROID LIMITED
REGISTERED NUMBER: 13577377

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
£
£

Fixed assets
  

Tangible assets
 4 
904
1,806

Investment property
 5 
764,872
764,872

  
765,776
766,678

Current assets
  

Cash at bank and in hand
  
1,131
3,245

  
1,131
3,245

Creditors: amounts falling due within one year
 6 
(550,862)
(587,275)

Net current liabilities
  
 
 
(549,731)
 
 
(584,030)

Total assets less current liabilities
  
216,045
182,648

  

Net assets
  
216,045
182,648


Capital and reserves
  

Called up share capital 
 7 
1,000
1,000

Profit and loss account
  
215,045
181,648

  
216,045
182,648


Page 1

 
POWER DROID LIMITED
REGISTERED NUMBER: 13577377

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 June 2025.




M E Adams
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
POWER DROID LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


GENERAL INFORMATION

Power Droid Limited is a private company, limited by shares, domiciled in England with the registration number 13577377. The registered office is Trafalgar House, 110 Manchester Road, Altrincham, England, WA14 1NU.
The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


Page 3

 
POWER DROID LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

INVESTMENT PROPERTY

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 4

 
POWER DROID LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


TANGIBLE FIXED ASSETS





Fixtures and fittings

£



COST OR VALUATION


At 1 April 2024
4,512



At 31 March 2025

4,512



DEPRECIATION


At 1 April 2024
2,706


Charge for the year on owned assets
902



At 31 March 2025

3,608



NET BOOK VALUE



At 31 March 2025
904



At 31 March 2024
1,806


5.


INVESTMENT PROPERTY


Freehold investment property

£



VALUATION


At 1 April 2024
764,872



AT 31 MARCH 2025
764,872

The 2025 valuations were made by the director, on an open market value for existing use basis.







6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025
2024
£
£

Other creditors
548,762
585,295

Accruals and deferred income
2,100
1,980

550,862
587,275


Page 5

 
POWER DROID LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


SHARE CAPITAL

2025
2024
£
£
ALLOTTED, CALLED UP AND FULLY PAID



1,000 (2024 - 1,000) Ordinary shares of £1.00 each
1,000
1,000



Page 6