Company Registration No. 08851120 (England and Wales)
POWR CAPITAL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
POWR CAPITAL LIMITED
COMPANY INFORMATION
Directors
Mr T Lloyd-Baker
Mr R Lott
Company number
08851120
Registered office
Dormers Lodge
Flaunden Lane
Bovingdon
Hertfordshire
HP3 0PA
Accountants
Apsleys Chartered Accountants
21 Bampton Street
Tiverton
Devon
EX16 6AA
POWR CAPITAL LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
POWR CAPITAL LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
8,804
Current assets
Debtors
4
13,932
251
Cash at bank and in hand
21,840
56,276
35,772
56,527
Creditors: amounts falling due within one year
5
(9,974)
(32,790)
Net current assets
25,798
23,737
Total assets less current liabilities
25,798
32,541
Creditors: amounts falling due after more than one year
6
(10,946)
(13,261)
Net assets
14,852
19,280
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
14,752
19,180
Total equity
14,852
19,280

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

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he directors acknowledge their responsibilities for complying with the requirements of the Act 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.

POWR CAPITAL LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2026
31 January 2026
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 5 May 2026 and are signed on its behalf by:
Mr T Lloyd-Baker
Director
Company Registration No. 08851120
POWR CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 3 -
1
Accounting policies
Company information

Powr Capital Limited is a private company limited by shares incorporated in England and Wales within the United Kingdom.

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2
Turnover

Turnover represents the total invoice value of sales, excluding value added tax, made in the year.

1.3
Tangible fixed assets

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

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

Plant and machinery
25% Reducing balance
Computer equipment
3 Years Straight line
1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.5
Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.6
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.

POWR CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 0 (2025 - 0).

3
Tangible fixed assets
Plant and machinery
Computer equipment
Total
£
£
£
Cost
At 1 February 2025
53,954
1,398
55,352
Disposals
(53,954)
(1,398)
(55,352)
At 31 January 2026
-
0
-
0
-
0
Depreciation and impairment
At 1 February 2025
45,150
1,398
46,548
Eliminated in respect of disposals
(45,150)
(1,398)
(46,548)
At 31 January 2026
-
0
-
0
-
0
Carrying amount
At 31 January 2026
-
0
-
0
-
0
At 31 January 2025
8,804
-
0
8,804
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
13,932
251
POWR CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 5 -
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
2,400
2,400
Trade creditors
1
10,220
Corporation tax
4,980
3,710
Other creditors
1,993
15,860
Accruals and deferred income
600
600
9,974
32,790
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
10,946
13,261
7
Called up share capital
2026
2025
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary shares of £1 each
100
100
8
Directors' transactions
Description
% Rate
Opening balance
Amounts advanced
Interest charged
Closing balance
£
£
£
£
Mr T Lloyd-Baker - Loan to director
3.75
-
13,509
423
13,932
-
13,509
423
13,932
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