Power Logic U.K. Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Power Logic U.K. Limited

Company Information

Directors	Mr Stephen David Green Ms Fiona Catherine Seed

Registered office

1st Floor 11 Freeport Office Village Century Drive Braintree Essex CM77 8YG

Accountants

Anthony Russel Limited 1st Floor 11 Freeport Office Village Century Drive Braintree Essex CM77 8YG

Power Logic U.K. Limited

(Registration number: 02998296)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	29,662	17,291
Investments	5	77	77
		29,739	17,368
Current assets
Debtors	6	270,664	232,248
Cash at bank and in hand		304,732	528,447
		575,396	760,695
Creditors: Amounts falling due within one year	7	(144,554)	(300,679)
Net current assets		430,842	460,016
Total assets less current liabilities		460,581	477,384
Provisions for liabilities		(7,415)	(2,930)
Net assets		453,166	474,454
Capital and reserves
Called up share capital		3	3
Retained earnings		453,163	474,451
Shareholders' funds		453,166	474,454

Power Logic U.K. Limited

(Registration number: 02998296)
Balance Sheet as at 31 March 2025

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 December 2025 and signed on its behalf by:
 

......................................... Ms Fiona Catherine Seed Director

Power Logic U.K. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1st Floor
11 Freeport Office Village
Century Drive
Braintree
Essex
CM77 8YG

The principal place of business is:
Unit 4c-4d
Innovate Workspace
Adwick Park
Rotherham
South Yorkshire
S63 5AB

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Power Logic U.K. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Revenue recognition

Turnover represents revenue earned under a wide variety of contracts to provide goods and services. Revenue is recognised as earned when, and to the extent that, the company obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to customers, including expenses and disbursements but excluding value added tax.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and fittings	25% on cost
Computer equipment	33% on cost
Motor Vehicle	25 % on reducing balance

Stocks

Stock and work in progress are valued at the lower of cost and net realisable value, after making due allowances for obsolete and slow moving items.

Turnover and attributable profit of long term contracts are calculated in relation to the proportion of the work complete at the year end.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Power Logic U.K. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Defined contribution pension obligation

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 3).

Power Logic U.K. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Furniture, fittings and computer  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	48,776	61,450	110,226
Disposals	-	(32,500)	(32,500)
At 31 March 2025	48,776	28,950	77,726
Depreciation
At 1 April 2024	44,910	19,075	63,985
Charge for the year	1,948	4,283	6,231
Eliminated on disposal	-	(22,152)	(22,152)
At 31 March 2025	46,858	1,206	48,064
Carrying amount
At 31 March 2025	1,918	27,744	29,662
At 31 March 2024	3,866	13,425	17,291

5	Investments

	2025 £	2024 £
Investments in subsidiaries	77	77