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Registration number: 11131738

Portcullis Power Solutions Limited
Unaudited Financial Statements
for the Year Ended 31 January 2026

Portcullis Power Solutions Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

Portcullis Power Solutions Limited

(Registration number: 11131738)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 86,102 | 125,647
Current assets |  |  |
Stocks | 5 | 6,834 | 26,834
Debtors | 6 | 53,094 | 33,192
Cash at bank and in hand |  | 18,794 | 14,380
|  | 78,722 | 74,406
Creditors: Amounts falling due within one year | 7 | (91,767) | (73,073)
Net current (liabilities)/assets |  | (13,045) | 1,333
Total assets less current liabilities |  | 73,057 | 126,980
Creditors: Amounts falling due after more than one year | 7 | (56,217) | (102,277)
Provisions for liabilities |  | (16,359) | (23,873)
Net assets |  | 481 | 830
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 381 | 730
Shareholders' funds |  | 481 | 830

Portcullis Power Solutions Limited

(Registration number: 11131738)
Balance Sheet as at 31 January 2026

For the financial year ending 31 January 2026 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 March 2026 and signed on its behalf by:

......................................... Mr H K Brown-Ford Director
......................................... Mr J C Leigh Director

Portcullis Power Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Portcullis Power Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33% straight line
Plant & machinery | 25% reducing balance
Motor vehicles | 20% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2025 - 5).

Portcullis Power Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4 | Tangible assets

| Office equipment £ | Motor vehicles £ | Property, plant and equipment £ | Total £
Cost or valuation
At 1 February 2025 | 7,489 | 191,747 | 11,006 | 210,242
Additions | - | 16,500 | - | 16,500
Disposals | - | (55,417) | - | (55,417)
At 31 January 2026 | 7,489 | 152,830 | 11,006 | 171,325
Depreciation
At 1 February 2025 | 4,235 | 73,189 | 7,171 | 84,595
Charge for the year | 2,005 | 20,494 | 959 | 23,458
Eliminated on disposal | - | (22,830) | - | (22,830)
At 31 January 2026 | 6,240 | 70,853 | 8,130 | 85,223
Carrying amount
At 31 January 2026 | 1,249 | 81,977 | 2,876 | 86,102
At 31 January 2025 | 3,254 | 118,558 | 3,835 | 125,647

5 | Stocks

| 2026 £ | 2025 £
Other inventories | 6,834 | 26,834

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 39,548 | 30,590
Other debtors | 13,546 | 2,602
| 53,094 | 33,192

Portcullis Power Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

7 | Creditors

Creditors: amounts falling due within one year

|  | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings |  | 31,850 | 30,813
Trade creditors |  | 7,781 | 6,205
Taxation and social security |  | 51,737 | 35,156
Other creditors |  | 399 | 899
|  | 91,767 | 73,073

Creditors: amounts falling due after more than one year

|  | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings |  | 56,217 | 102,277

Creditors included within bank loans and overdrafts are net obligations under finance lease and hire purchase contracts which are secured by the personal guarantee of the directors and total £70,576 (2024: £94,101).
Additional creditors included within bank loans and overdrafts are net obligations under finance lease and hire purchase contract which are secured against the assets in which they relate - 2025: £14,667 (2024: £38,988)