Absolute Power Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 03327695

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		9,133

			-		9,133
CURRENT ASSETS
Debtors	5	258,156		464,250
Cash at bank and in hand		501,955		307,006

		760,111		771,256
Creditors: Amounts Falling Due Within One Year	6	(399,818 )		(438,849 )

NET CURRENT ASSETS (LIABILITIES)			360,293		332,407

TOTAL ASSETS LESS CURRENT LIABILITIES			360,293		341,540

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(1,736 )

NET ASSETS			360,293		339,804

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			359,293		338,804

SHAREHOLDERS' FUNDS			360,293		339,804

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Absolute Power Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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.

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 Profit and Loss Account.

On behalf of the board

Mr Bryan Murphy

Director

15/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Absolute Power Limited Registered number 03327695 is a limited by shares company incorporated in England & Wales. The Registered Office is 105 Courtyard Studios, Lakes Innovation Centre, Braintree, Essex, CM7 3AN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 April 2024	34,389
Disposals	(28,570 )

As at 31 March 2025	5,819

...CONTINUED

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Absolute Power Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024	25,256
Provided during the period	93
Disposals	(19,530 )

As at 31 March 2025	5,819

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	9,133

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	254,363	458,535
Other debtors	3,793	5,715

	258,156	464,250

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	164,318	274,086
Other creditors	112,607	50,025
Taxation and social security	122,893	114,738

	399,818	438,849

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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