Company registration number 07015926 (England and Wales)
GLOBAL POWER AND ENERGY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
GLOBAL POWER AND ENERGY LIMITED
COMPANY INFORMATION
Director
Mr P J Bowers
Secretary
Mr P J Bowers
Company number
07015926
Registered office
Derwent House
38a High Street
Bromsgrove
Worcestershire
B61 8HQ
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
NatWest Bank Plc
Broadstairs Branch
Chatham Customer Service Centre
Chatham Maritime
Chatham
Kent
ME4 4RT
GLOBAL POWER AND ENERGY LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
GLOBAL POWER AND ENERGY LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GLOBAL POWER AND ENERGY LIMITED FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Global Power and Energy Limited for the year ended 30 September 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Global Power and Energy Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Global Power and Energy Limited and state those matters that we have agreed to state to the b oard of d irectors of Global Power and Energy Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Global Power and Energy Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Global Power and Energy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Global Power and Energy Limited. You consider that Global Power and Energy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Global Power and Energy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
12 February 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
GLOBAL POWER AND ENERGY LIMITED
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
596,877
579,124
Tangible assets
4
642
856
597,519
579,980
Current assets
Debtors
5
2,453
2,328
Cash at bank and in hand
1,201
1,202
3,654
3,530
Creditors: amounts falling due within one year
6
(667,947)
(644,044)
Net current liabilities
(664,293)
(640,514)
Net liabilities
(66,774)
(60,534)
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
(66,874)
(60,634)
Total equity
(66,774)
(60,534)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 12 February 2026
Mr P J Bowers
Director
Company registration number 07015926 (England and Wales)
GLOBAL POWER AND ENERGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Global Power and Energy Limited is a private company limited by shares incorporated in England and Wales. The registered office is Derwent House, 38a High Street, Bromsgrove, Worcestershire, United Kingdom, B61 8HQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Intangible fixed assets other than goodwill

Patents

Patent costs are being amortised over their estimated useful lives. The director reviews the useful economic life of the patents at the end of each year and revise the amortisation period if necessary. If the period is revised, the carrying value of the patents is amortised over the revised remaining useful life which is no more than twenty years.

Development costs

Development expenditure is charged to the profit and loss account in the year in which it is incurred with the exemption of expenditure on the development of clearly defined projects where the outcome of those projects is assessed as being reasonably certain as regards viability and technical feasibility. Such expenditure is capitalised.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% on reducing balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

GLOBAL POWER AND ENERGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Intangible fixed assets
Patents
Development costs
Total
£
£
£
Cost
At 1 October 2024
108,682
521,061
629,743
Additions - internally developed
-
0
16,554
16,554
Additions - separately acquired
6,901
-
0
6,901
At 30 September 2025
115,583
537,615
653,198
Amortisation and impairment
At 1 October 2024
50,619
-
0
50,619
Amortisation charged for the year
5,702
-
0
5,702
At 30 September 2025
56,321
-
0
56,321
Carrying amount
At 30 September 2025
59,262
537,615
596,877
At 30 September 2024
58,063
521,061
579,124
GLOBAL POWER AND ENERGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
4
Tangible fixed assets
Plant and machinery
£
Cost
At 1 October 2024 and 30 September 2025
8,848
Depreciation and impairment
At 1 October 2024
7,992
Depreciation charged in the year
214
At 30 September 2025
8,206
Carrying amount
At 30 September 2025
642
At 30 September 2024
856
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Deferred tax asset
2,453
2,328
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
667,947
644,044
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
8
Ultimate controlling party

The ultimate controlling party is Mr P J Bowers.

2025-09-30 2024-10-01 false false false 12 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr P J Bowers Mr P J Bowers 07015926 2024-10-01 2025-09-30 07015926 bus:CompanySecretaryDirector1 2024-10-01 2025-09-30 07015926 bus:CompanySecretary1 2024-10-01 2025-09-30 07015926 bus:Director1 2024-10-01 2025-09-30 07015926 bus:RegisteredOffice 2024-10-01 2025-09-30 07015926 bus:Agent1 2024-10-01 2025-09-30 07015926 2025-09-30 07015926 2024-09-30 07015926 core:PatentsTrademarksLicencesConcessionsSimilar 2025-09-30 07015926 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-09-30 07015926 core:PatentsTrademarksLicencesConcessionsSimilar 2024-09-30 07015926 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-30 07015926 core:PlantMachinery 2025-09-30 07015926 core:PlantMachinery 2024-09-30 07015926 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 07015926 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 07015926 core:ShareCapital 2025-09-30 07015926 core:ShareCapital 2024-09-30 07015926 core:RetainedEarningsAccumulatedLosses 2025-09-30 07015926 core:RetainedEarningsAccumulatedLosses 2024-09-30 07015926 core:ShareCapitalOrdinaryShareClass1 2025-09-30 07015926 core:ShareCapitalOrdinaryShareClass1 2024-09-30 07015926 core:PlantMachinery 2024-10-01 2025-09-30 07015926 2023-10-01 2024-09-30 07015926 core:PatentsTrademarksLicencesConcessionsSimilar 2024-09-30 07015926 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-30 07015926 2024-09-30 07015926 core:PatentsTrademarksLicencesConcessionsSimilar core:InternallyGeneratedIntangibleAssets 2024-10-01 2025-09-30 07015926 core:DevelopmentCostsCapitalisedDevelopmentExpenditure core:InternallyGeneratedIntangibleAssets 2024-10-01 2025-09-30 07015926 core:InternallyGeneratedIntangibleAssets 2024-10-01 2025-09-30 07015926 core:PatentsTrademarksLicencesConcessionsSimilar core:ExternallyAcquiredIntangibleAssets 2024-10-01 2025-09-30 07015926 core:DevelopmentCostsCapitalisedDevelopmentExpenditure core:ExternallyAcquiredIntangibleAssets 2024-10-01 2025-09-30 07015926 core:ExternallyAcquiredIntangibleAssets 2024-10-01 2025-09-30 07015926 core:PatentsTrademarksLicencesConcessionsSimilar 2024-10-01 2025-09-30 07015926 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 07015926 core:PlantMachinery 2024-09-30 07015926 core:WithinOneYear 2025-09-30 07015926 core:WithinOneYear 2024-09-30 07015926 core:CurrentFinancialInstruments 2025-09-30 07015926 core:CurrentFinancialInstruments 2024-09-30 07015926 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 07015926 bus:OrdinaryShareClass1 2025-09-30 07015926 bus:OrdinaryShareClass1 2024-09-30 07015926 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07015926 bus:FRS102 2024-10-01 2025-09-30 07015926 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 07015926 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07015926 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP