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Company No: 01406286 (England and Wales)

# WESSEX POWER TECHNOLOGY LTD

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

WESSEX POWER TECHNOLOGY LTD

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

WESSEX POWER TECHNOLOGY LTD

## BALANCE SHEET

As at 31 December 2025
WESSEX POWER TECHNOLOGY LTD

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 20,969 |  | 23,749
Tangible assets | 4 | 190,162 |  | 199,135
|  | 211,131 |  | 222,884
Current assets |  |  |  |
Stocks | 5 | 396,597 |  | 336,504
Debtors | 6 | 393,806 |  | 464,753
Cash at bank and in hand |  | 6,310,452 |  | 5,401,880
|  | 7,100,855 |  | 6,203,137
Creditors: amounts falling due within one year | 7 | ( 500,009) |  | ( 369,718)
Net current assets |  | 6,600,846 |  | 5,833,419
Total assets less current liabilities |  | 6,811,977 |  | 6,056,303
Provision for liabilities |  | ( 51,984) |  | ( 54,667)
Net assets |  | 6,759,993 |  | 6,001,636
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Capital redemption reserve |  | 30 |  | 30
Profit and loss account |  | 6,759,863 |  | 6,001,506
Total shareholders' funds |  | 6,759,993 |  | 6,001,636

For the financial year ending 31 December 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 financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Wessex Power Technology Ltd (registered number: 01406286) were approved and authorised for issue by the Board of Directors on 11 February 2026. They were signed on its behalf by:

J A Rouse Director |

WESSEX POWER TECHNOLOGY LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
WESSEX POWER TECHNOLOGY LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Wessex Power Technology Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wahn Fried, Winterborne Zelston, DT11 9EX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.
Revenue from services is recognised as they are delivered.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line
Website costs | 5 years straight line

###### Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 10 years straight line
Plant and machinery | 3 - 10 years straight line
Vehicles | 25 % reducing balance
Fixtures and fittings | 10 years straight line
Computer equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 12 |  | 11

#### 3. Intangible assets

| Goodwill |  | Website costs |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 January 2025 | 200,000 |  | 37,766 |  | 237,766
Additions | 0 |  | 4,813 |  | 4,813
At 31 December 2025 | 200,000 |  | 42,579 |  | 242,579
Accumulated amortisation |  |  |  |  |
At 01 January 2025 | 200,000 |  | 14,017 |  | 214,017
Charge for the financial year | 0 |  | 7,593 |  | 7,593
At 31 December 2025 | 200,000 |  | 21,610 |  | 221,610
Net book value |  |  |  |  |
At 31 December 2025 | 0 |  | 20,969 |  | 20,969
At 31 December 2024 | 0 |  | 23,749 |  | 23,749

#### 4. Tangible assets

| Leasehold improve- ments |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |
At 01 January 2025 | 91,611 |  | 234,697 |  | 44,525 |  | 24,856 |  | 40,816 |  | 436,505
Additions | 0 |  | 581 |  | 40,015 |  | 3,659 |  | 5,751 |  | 50,006
Disposals | 0 |  | 0 |  | ( 15,230) |  | 0 |  | 0 |  | ( 15,230)
At 31 December 2025 | 91,611 |  | 235,278 |  | 69,310 |  | 28,515 |  | 46,567 |  | 471,281
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |
At 01 January 2025 | 44,198 |  | 106,500 |  | 35,686 |  | 18,193 |  | 32,793 |  | 237,370
Charge for the financial year | 6,791 |  | 29,257 |  | 10,015 |  | 1,147 |  | 5,853 |  | 53,063
Disposals | 0 |  | 0 |  | ( 9,314) |  | 0 |  | 0 |  | ( 9,314)
At 31 December 2025 | 50,989 |  | 135,757 |  | 36,387 |  | 19,340 |  | 38,646 |  | 281,119
Net book value |  |  |  |  |  |  |  |  |  |  |
At 31 December 2025 | 40,622 |  | 99,521 |  | 32,923 |  | 9,175 |  | 7,921 |  | 190,162
At 31 December 2024 | 47,413 |  | 128,197 |  | 8,839 |  | 6,663 |  | 8,023 |  | 199,135

#### 5. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 396,597 |  | 336,504

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 353,583 |  | 428,632
Prepayments | 37,665 |  | 34,593
Other debtors | 2,558 |  | 1,528
| 393,806 |  | 464,753

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 114,063 |  | 109,413
Amounts owed to directors | 3,292 |  | 2,668
Accruals | 73,841 |  | 73,896
Taxation and social security | 293,593 |  | 177,160
Other creditors | 15,220 |  | 6,581
| 500,009 |  | 369,718

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 9. Financial commitments

Commitments

Capital commitments are as follows:

| 2025 |  | 2024
| £ |  | £
Contracted for but not provided for: |  |  |
Finance leases entered into | 36,364 |  | 53,419