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Registered Number: 12594949
England and Wales
Filleted Accounts
for the period ended 31 March 2025
for
POC ELECTRICAL LIMITED

POC Electrical Limited Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 14,641 |  | 1,710
|  | 14,641 |  | 1,710
Current assets |  |  |
Debtors | 4 | 59,028 |  | 78,415
Cash at bank and in hand |  | 55,532 |  | 16,698
|  | 114,560 |  | 95,113
Creditors: amount falling due within one year | 5 | (79,929) |  | (42,055)
Net current assets |  | 34,631 |  | 53,058
Total assets less current liabilities |  | 49,272 |  | 54,768
Provisions for liabilities | 6 | (2,531) |  | (106)
Net assets |  | 46,741 |  | 54,662
Capital and reserves |  |  |
Called up share capital | 7 | 100 |  | 100
Profit and loss account |  | 46,641 |  | 54,562
Shareholders' funds |  | 46,741 |  | 54,662
For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 23 January 2026 and were signed by:
------------------------------- Paul Terence OConnor Director
1

POC Electrical Limited Notes to the Financial Statements For the Period 01 June 2024 to 31 March 2025
General Information POC Electrical Limited is a private company, limited by shares, registered in England and Wales, registration number 12594949, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets 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: Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the period was 3 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 June 2024 | - |  | 2,957 |  | 2,957
Additions | 12,990 |  | 4,030 |  | 17,020
Disposals | - |  | - |  | -
At 31 March 2025 | 12,990 |  | 6,987 |  | 19,977
Depreciation
At 01 June 2024 | - |  | 1,247 |  | 1,247
Charge for period | 3,248 |  | 841 |  | 4,089
On disposals | - |  | - |  | -
At 31 March 2025 | 3,248 |  | 2,088 |  | 5,336
Net book values
Closing balance as at 31 March 2025 | 9,742 |  | 4,899 |  | 14,641
Opening balance as at 01 June 2024 | - |  | 1,710 |  | 1,710
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 41,247 |  | 60,634
Other Debtors | 17,781 |  | 17,781
| 59,028 |  | 78,415
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 25,900 |  | 243
Corporation Tax | 32,528 |  | 28,007
PAYE & Social Security | 16 |  | 617
Accrued Expenses | 600 |  | 600
Directors' Current Accounts | 20,885 |  | 7,375
VAT | - |  | 5,213
| 79,929 |  | 42,055
6. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 2,531 |  | 106
| 2,531 |  | 106
7. | Share Capital Authorised 100 Ordinary shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2