POWERSPORT ENGINEERING C.I.C.

Company limited by guarantee

Company Registration Number:
12352886 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2024

Period of accounts

Start date: 1 January 2024

End date: 31 December 2024

POWERSPORT ENGINEERING C.I.C.

Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

POWERSPORT ENGINEERING C.I.C.

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Principal activities of the company

The activities of the company are the manufacture and supply of bespoke wheelchairs for sporting activities.



Directors

The directors shown below have held office during the whole of the period from
1 January 2024 to 31 December 2024

Peter Wyman
Michael Gibbons
Marcus Harrison
Gerald Kinsella
Shane Parkes
Mark Rowland
Daniel Taylor


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
17 July 2025

And signed on behalf of the board by:
Name: Peter Wyman
Status: Director

POWERSPORT ENGINEERING C.I.C.

Profit And Loss Account

for the Period Ended 31 December 2024

2024 2023


£

£
Turnover: 172,969 189,893
Cost of sales: ( 110,479 ) ( 120,566 )
Gross profit(or loss): 62,490 69,327
Distribution costs: 0 0
Administrative expenses: ( 68,175 ) ( 64,617 )
Operating profit(or loss): (5,685) 4,710
Profit(or loss) before tax: (5,685) 4,710
Profit(or loss) for the financial year: (5,685) 4,710

POWERSPORT ENGINEERING C.I.C.

Balance sheet

As at 31 December 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 957 1,276
Total fixed assets: 957 1,276
Current assets
Stocks: 4 2,000 0
Debtors: 5 6,171 2,921
Cash at bank and in hand: 8,208 16,462
Total current assets: 16,379 19,383
Creditors: amounts falling due within one year: 6 ( 16,264 ) ( 13,902 )
Net current assets (liabilities): 115 5,481
Total assets less current liabilities: 1,072 6,757
Total net assets (liabilities): 1,072 6,757
Members' funds
Profit and loss account: 1,072 6,757
Total members' funds: 1,072 6,757

The notes form part of these financial statements

POWERSPORT ENGINEERING C.I.C.

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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.

This report was approved by the board of directors on 17 July 2025
and signed on behalf of the board by:

Name: Peter Wyman
Status: Director

The notes form part of these financial statements

POWERSPORT ENGINEERING C.I.C.

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

    Tangible fixed assets depreciation policy

    Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Plant and Machinery 25% Reducing Balance

    Other accounting policies

    Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

POWERSPORT ENGINEERING C.I.C.

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 2 2

POWERSPORT ENGINEERING C.I.C.

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2024 2,351 2,351
Additions
Disposals
Revaluations
Transfers
At 31 December 2024 2,351 2,351
Depreciation
At 1 January 2024 1,075 1,075
Charge for year 319 319
On disposals
Other adjustments
At 31 December 2024 1,394 1,394
Net book value
At 31 December 2024 957 957
At 31 December 2023 1,276 1,276

POWERSPORT ENGINEERING C.I.C.

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Stocks

2024 2023
£ £
Stocks 2,000 0
Total 2,000 0

POWERSPORT ENGINEERING C.I.C.

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Debtors

2024 2023
£ £
Trade debtors 0 0
Prepayments and accrued income 0 229
Other debtors 6,171 2,692
Total 6,171 2,921

POWERSPORT ENGINEERING C.I.C.

Notes to the Financial Statements

for the Period Ended 31 December 2024

6. Creditors: amounts falling due within one year note

2024 2023
£ £
Accruals and deferred income 12,084 9,755
Other creditors 4,180 4,147
Total 16,264 13,902

POWERSPORT ENGINEERING C.I.C.

Notes to the Financial Statements

for the Period Ended 31 December 2024

7. Financial Commitments

The lease for the property at Unit 4 Wakefield Road is on a rolling contract.

COMMUNITY INTEREST ANNUAL REPORT

POWERSPORT ENGINEERING C.I.C.

Company Number: 12352886 (England and Wales)

Year Ending: 31 December 2024

Company activities and impact

The company makes affordable sports electric wheelchairs for severely disabled people.The impact of our work is that players have to raise £2000 to £4000 less funds to buy a power football or power football/hockey chair from us compared to other suppliers. Due to the chairs being cheaper power football clubs from all over Britain have been able to afford chairs for their players. We have started to export to France, Australia, Spain & Holland. The chairs have had a big impact in clubs allowing more disabled people to participate in sport. The CIC has also supported the development of Power Hockey which is a new power sport for disabled people. The power hockey bumpers which the CIC makes allows players to shoot a hockey ball out of the front of the chair & tackle each other safely. Eight teams participated in the 2024 British Power Hockey Championships. We have also further developed the chairs with new lithium phosphate batteries which are more reliable & longer lasting.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

The Managing Director was paid £11,667 salary for his work with the company during the year. His role included ordering parts, delivering chairs, selling chairs, staff management & financial management. There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director's loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
17 July 2025

And signed on behalf of the board by:
Name: Peter Wyman
Status: Director