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Registered number: 11171841
Drive Phase PV Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Mouktaris & Co Ltd
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Drive Phase PV Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Drive Phase PV Limited
Statement of Financial Position
As At 31 January 2026
Statement of Financial Position
Registered number: 11171841

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,218 |  | 9,243
|  |  | 9,218 |  | 9,243
CURRENT ASSETS
Debtors | 5 | 12,403 |  | 25,456 |
Cash at bank and in hand |  | 190,793 |  | 175,398 |
|  | 203,196 |  | 200,854 |
Creditors: Amounts Falling Due Within One Year | 6 | (49,988 ) |  | (21,804 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 153,208 |  | 179,050
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 162,426 |  | 188,293
NET ASSETS |  |  | 162,426 |  | 188,293
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Income Statement |  |  | 162,416 |  | 188,283
SHAREHOLDERS' FUNDS |  |  | 162,426 |  | 188,293

Page 1
Page 2
Drive Phase PV Limited
Statement of Financial Position (continued)
As At 31 January 2026
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr Thomas Nichols Director
7 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Drive Phase PV Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Drive Phase PV Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11171841 . The registered office is 156a Burnt Oak Broadway, Edgware, HA8 0AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Software | Not depreciated
Computer Equipment | 25% reducing balance

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
The tax expense represents the sum of the corporation tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
2.7. Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and where material are subsequently measured at amortised cost using the effective interest method, less any impairment.
Page 3
Page 4
Drive Phase PV Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.8. Basic financial liabilities
Basic financial liabilities, including trade and other payables and loans from company undertakings that are classified as debt are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at the market rate of interest.
2.9. Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less. include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets

| Computer Software | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2025 | 7,206 | 5,330 | 12,536
Additions | - | 646 | 646
As at 31 January 2026 | 7,206 | 5,976 | 13,182
Depreciation
As at 1 February 2025 | - | 3,293 | 3,293
Provided during the period | - | 671 | 671
As at 31 January 2026 | - | 3,964 | 3,964
Net Book Value
As at 31 January 2026 | 7,206 | 2,012 | 9,218
As at 1 February 2025 | 7,206 | 2,037 | 9,243

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,938 |  | 23,575
Prepayments and accrued income | 1,465 |  | 1,881
| 12,403 |  | 25,456

Page 4
Page 5
Drive Phase PV Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,563 |  | 581
Bank loans and overdrafts | 3,612 |  | 2,627
Corporation tax | 2,735 |  | 11,974
Other taxes and social security | 3,727 |  | 2,965
VAT | 1,340 |  | 530
Accruals and deferred income | 1,000 |  | 1,500
Director's loan account | 36,011 |  | 1,627
| 49,988 |  | 21,804

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 5