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Company Registration No. 10852900 (England and Wales)
Powapacs Limited Unaudited accounts for the year ended 31 March 2025
Powapacs Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Powapacs Limited Company Information for the year ended 31 March 2025
Director
Christopher Nicholls
Company Number
10852900 (England and Wales)
Registered Office
UNIT 8B BRIDGES COURT CASTLEDOWN ROAD LUDGERSHALL ANDOVER SP11 9FT ENGLAND
Accountants
Tarlia Knight FCCA EP Tax 2D-2E Fitz Gilbert Court Castledown Business Park Ludgershall Wiltshire SP11 9FA
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Powapacs Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
4,723 
1,117 
Current assets
Inventories
3,803 
3,803 
Debtors
6
69,286 
14,102 
Cash at bank and in hand
121,986 
52,690 
195,075 
70,595 
Creditors: amounts falling due within one year
7
(82,298)
(28,076)
Net current assets
112,777 
42,519 
Total assets less current liabilities
117,500 
43,636 
Creditors: amounts falling due after more than one year
8
(84,121)
(50,224)
Net assets/(liabilities)
33,379 
(6,588)
Capital and reserves
Capital contribution reserve
75 
75 
Profit and loss account
33,304 
(6,663)
Shareholders' funds
33,379 
(6,588)
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 November 2025 and were signed on its behalf by
Christopher Nicholls Director Company Registration No. 10852900
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Powapacs Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Powapacs Limited is a private company, limited by shares, registered in England and Wales, registration number 10852900. The registered office is UNIT 8B BRIDGES COURT CASTLEDOWN ROAD, LUDGERSHALL, ANDOVER, SP11 9FT, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straight line
Computer equipment
25% Straight line
Intangible fixed assets
Intangible fixed assets are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
11,500 
At 31 March 2025
11,500 
Amortisation
At 1 April 2024
11,500 
At 31 March 2025
11,500 
Net book value
At 31 March 2025
- 
- 5 -
Powapacs Limited Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
4,268 
- 
1,848 
6,116 
Additions
656 
3,902 
399 
4,957 
At 31 March 2025
4,924 
3,902 
2,247 
11,073 
Depreciation
At 1 April 2024
4,198 
- 
801 
4,999 
Charge for the year
180 
610 
561 
1,351 
At 31 March 2025
4,378 
610 
1,362 
6,350 
Net book value
At 31 March 2025
546 
3,292 
885 
4,723 
At 31 March 2024
70 
- 
1,047 
1,117 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
65,686 
10,680 
Accrued income and prepayments
1,800 
1,622 
Other debtors
1,800 
1,800 
69,286 
14,102 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
16,832 
10,428 
Trade creditors
25,810 
7,587 
Taxes and social security
11,006 
(6,039)
Loans from directors
28,650 
16,100 
82,298 
28,076 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
39,938 
42,538 
Other creditors
44,183 
- 
Taxes and social security
- 
7,686 
84,121 
50,224 
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -