Power Electrical Distribution Stafford Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12662107

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		49		3,043

			49		3,043
CURRENT ASSETS
Stocks	5	93,500		92,750
Debtors	6	45,577		90,674
Cash at bank and in hand		22,056		27,223

		161,133		210,647
Creditors: Amounts Falling Due Within One Year	7	(190,727 )		(241,492 )

NET CURRENT ASSETS (LIABILITIES)			(29,594 )		(30,845 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(29,545 )		(27,802 )

NET LIABILITIES			(29,545 )		(27,802 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(29,645 )		(27,902 )

SHAREHOLDERS' FUNDS			(29,545)		(27,802)

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Power Electrical Distribution Stafford Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 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 A Lowe

Director

3 November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Power Electrical Distribution Stafford Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12662107 . The registered office is Richards Associates Ltd, North Lodge, Hawkesyard, Rugeley, Staffordshire, WS15 1PS.

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. Going Concern Disclosure

At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

The directors continue to adopt the going concern basis of accounting in preparing financial statements.

2.3. 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. 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.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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	20% on cost
Fixtures & Fittings	20% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Power Electrical Distribution Stafford Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 August 2024	1,470	13,500	14,970

As at 31 July 2025	1,470	13,500	14,970

Depreciation
As at 1 August 2024	1,127	10,800	11,927
Provided during the period	294	2,700	2,994

As at 31 July 2025	1,421	13,500	14,921

Net Book Value
As at 31 July 2025	49	-	49

As at 1 August 2024	343	2,700	3,043

5. Stocks

	2025	2024
	£	£
Stock	93,500	92,750

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	42,518	87,509
Prepayments and accrued income	3,059	3,165

	45,577	90,674

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	119,937	172,282
Other taxes and social security	1,335	1,069
VAT	2,394	7,908
Other creditors	65,411	58,216
Accruals and deferred income	1,650	2,017

	190,727	241,492

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Power Electrical Distribution Stafford Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1,000 Ordinary Shares of £ 0.10 each	100	100

9. Related Party Transactions

Power Electrical Distribution Limited

A company in which Mr A Lowe, Mr S Bhambra and Mr D Bhambra are also directors.

At the balance sheet date there was an outstanding loan balance payable to Power Electrical Distribution Limited of £65,411 (2024: £58,216).

This loan is interest free and repayable upon demand.

Included in trade creditors is a balance of £81,911 (2024: £109,315) payable to Power Electrical Distribution Limited.

10. Ultimate Controlling Party

The company's ultimate controlling party is Mr A Lowe by virtue of his ownership of 100% of the issued share capital in the company.

11. Going concern

Total liabilities exceed total assets however, the company is able to meet any liabilities that may fall due.

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