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Registered number: 07245392 POWERCARE ELECTRICAL SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
POWERCARE ELECTRICAL SERVICES LIMITED REGISTERED NUMBER: 07245392 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Intangible assets | 4 |  | 7,500 |  | 10,000
Tangible assets | 5 |  | 366,738 |  | 308,127
|  |  | 374,238 |  | 318,127
CURRENT ASSETS |  |  |  |  |
Stocks |  | 62,700 |  | 61,624 |
Debtors: amounts falling due within one year | 6 | 798,918 |  | 256,727 |
Cash at bank and in hand | 7 | 92,028 |  | 157,316 |
|  | 953,646 |  | 475,667 |
Creditors: amounts falling due within one year | 8 | (616,667) |  | (229,513) |
NET CURRENT ASSETS |  |  | 336,979 |  | 246,154
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 711,217 |  | 564,281
Creditors: amounts falling due after more than one year | 9 |  | (76,997) |  | (68,204)
NET ASSETS |  |  | 634,220 |  | 496,077
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 634,219 |  | 496,076
|  |  | 634,220 |  | 496,077
Page 1
POWERCARE ELECTRICAL SERVICES LIMITED REGISTERED NUMBER: 07245392 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr R M Metcalfe-Smith
Director
Date: 11 February 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
POWERCARE ELECTRICAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | GENERAL INFORMATION
Powercare Electrical Services Limited is a private company, limited by shares, incorporated in England and Wales and its registered office is 1 Aviation Way, Aviation Business Park, Teeside International Airport, Darlington, DL2 1NA 2.ACCOUNTING POLOCIES
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the statement of income and retained earnings in the same period as the related expenditure. Page 3
POWERCARE ELECTRICAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.ACCOUNTING POLOCIES (continued)
| 2.4 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.5 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the statement of income and retained earnings over its useful economic life.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 50 years straight line
|  |  |  | Plant and machinery | - | 5 years straight line
|  |  |  | Motor vehicles | - | 4 years straight line
|  |  |  | Fixtures and fittings | - | 10 years straight line
|  |  |  | Office equipment | - | 3 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 13 (2024 - 12).
Page 4
POWERCARE ELECTRICAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | INTANGIBLE ASSETS
|  | Goodwill
|  | £
| Cost |
| At 1 June 2024 | 25,000
| At 31 May 2025 | 25,000
| Amortisation |
| At 1 June 2024 | 15,000
| Charge for the year on owned assets | 2,500
| At 31 May 2025 | 17,500
| Net book value |
| At 31 May 2025 | 7,500
| At 31 May 2024 | 10,000
Page 5
POWERCARE ELECTRICAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
5. | TANGIBLE FIXED ASSETS
|  | Long-term leasehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 June 2024 | 43,984 | 136,597 | 227,352 | 27,226 | 20,305
| Additions | - | 5,534 | 150,332 | 15,335 | 3,104
| Disposals | - | - | (38,579) | - | -
| At 31 May 2025 | 43,984 | 142,131 | 339,105 | 42,561 | 23,409
| Depreciation |  |  |  |  |
| At 1 June 2024 | 3,296 | 45,730 | 79,909 | 6,322 | 12,080
| Charge for the year on owned assets | 880 | 24,616 | 62,503 | 2,771 | 4,831
| Disposals | - | - | (18,486) | - | -
| At 31 May 2025 | 4,176 | 70,346 | 123,926 | 9,093 | 16,911
| Net book value |  |  |  |  |
| At 31 May 2025 | 39,808 | 71,785 | 215,179 | 33,468 | 6,498
| At 31 May 2024 | 40,688 | 90,867 | 147,443 | 20,904 | 8,225
Page 6
POWERCARE ELECTRICAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 5.TANGIBLE FIXED ASSETS (continued)
|  | Total
|  | £
| Cost |
| At 1 June 2024 | 455,464
| Additions | 174,305
| Disposals | (38,579)
| At 31 May 2025 | 591,190
| Depreciation |
| At 1 June 2024 | 147,337
| Charge for the year on owned assets | 95,601
| Disposals | (18,486)
| At 31 May 2025 | 224,452
| Net book value |
| At 31 May 2025 | 366,738
| At 31 May 2024 | 308,127
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 620,718 | 188,350
| Amounts owed by related companies | 44,369 | -
| Other debtors | 32,288 | 51,367
| Prepayments and accrued income | 101,543 | 17,010
|  | 798,918 | 256,727
Page 7
POWERCARE ELECTRICAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
7. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 92,028 | 157,316
|  | 92,028 | 157,316
8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 127,288 | 129,755
| Corporation tax | 26,417 | 9,054
| Other taxation and social security | 47,458 | 25,117
| Obligations under finance lease and hire purchase contracts | 36,344 | 35,270
| Other creditors | 24,421 | 28,027
| Accruals and deferred income | 354,739 | 2,290
|  | 616,667 | 229,513
9. | CREDITORS: AMOUNTS FALLING DUE MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 76,997 | 68,204
|  | 76,997 | 68,204
| The net obligation under finance leases and hire purchase contracts are secured upon the assets to which they relate.
Page 8
POWERCARE ELECTRICAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
10. | HIRE PURCHASE AND FINANCE LEASES
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 36,344 | 35,270
| Between 1-5 years | 76,997 | 68,204
|  | 113,341 | 103,474
11. | Related party transactions
| At 31 May 2025 £485 (1 June 2024: £20,213 was owed to the company by the director) was owed from the company to the director.
Page 9