REGISTERED NUMBER: 13910934 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

PS Power Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

P Keirle-Simpson

REGISTERED OFFICE:

93 Staplers Road

Newport

Isle of Wight

PO30 2DG

REGISTERED NUMBER:

13910934 (England and Wales)

ACCOUNTANTS:

Ardor Business Solutions Limited

Chartered Certified Accountants

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

FIXED ASSETS

Tangible assets

5

6,533

8,327

CURRENT ASSETS

Debtors

6

24,210

30,685

Cash at bank

4,098

463

28,308

31,148

CREDITORS

Amounts falling due within one year

7

8,253

9,163

NET CURRENT ASSETS

20,055

21,985

TOTAL ASSETS LESS CURRENT LIABILITIES

26,588

30,312

PROVISIONS FOR LIABILITIES

1,241

1,582

NET ASSETS

25,347

28,730

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

25,346

28,729

SHAREHOLDERS' FUNDS

25,347

28,730

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 April 2026 and were signed by:

P Keirle-Simpson - Director

1.	STATUTORY INFORMATION

PS Power Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2025

2,128

14,790

1,845

18,763

Additions

-

-

878

878

At 28 February 2026

2,128

14,790

2,723

19,641

DEPRECIATION

At 1 March 2025

852

8,550

1,034

10,436

Charge for year

425

1,559

688

2,672

At 28 February 2026

1,277

10,109

1,722

13,108

NET BOOK VALUE

At 28 February 2026

851

4,681

1,001

6,533

At 28 February 2025

1,276

6,240

811

8,327

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Trade debtors

8,550

13,905

Other debtors

14,716

16,287

VAT

944

493

24,210

30,685

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Trade creditors

68

-

Tax

6,585

7,680

Other creditors

1,048

1,048

Directors' current accounts

482

365

Accrued expenses

70

70

8,253

9,163

8.	ULTIMATE CONTROLLING PARTY

The controlling party is P Keirle-Simpson.