REGISTERED NUMBER: 13608579 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Powell & Sons Commercials Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Powell

Mrs K L Powell

REGISTERED OFFICE:

Unit 4 Border Garage

A36 Salisbury Road

West Wellow

Romsey

Hampshire

SO51 6BW

REGISTERED NUMBER:

13608579 (England and Wales)

ACCOUNTANTS:

Tradewinds Accounting Services Limited

14 Marshall Road

Ampfield

Romsey

Hampshire

SO51 0DQ

FIXED ASSETS

Tangible assets

4

148,975

58,915

CURRENT ASSETS

Stocks

313,213

345,497

Debtors

5

34,469

16,259

Cash at bank

126,238

52,996

473,920

414,752

CREDITORS

Amounts falling due within one year

6

416,707

390,108

NET CURRENT ASSETS

57,213

24,644

TOTAL ASSETS LESS CURRENT LIABILITIES

206,188

83,559

PROVISIONS FOR LIABILITIES

888

888

NET ASSETS

205,300

82,671

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

205,200

82,571

SHAREHOLDERS' FUNDS

205,300

82,671

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

A J Powell - Director

1.	STATUTORY INFORMATION

Powell & Sons Commercials 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Land and buildings

-

10% on cost

Plant and machinery etc

-

15% on reducing balance and 15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 3 ).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

1,903

76,054

77,957

Additions

-

116,336

116,336

At 30 September 2025

1,903

192,390

194,293

DEPRECIATION

At 1 October 2024

571

18,471

19,042

Charge for year

190

26,086

26,276

At 30 September 2025

761

44,557

45,318

NET BOOK VALUE

At 30 September 2025

1,142

147,833

148,975

At 30 September 2024

1,332

57,583

58,915

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

9,586

10,062

Other debtors

24,883

6,197

34,469

16,259

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

162,417

82,128

Taxation and social security

100,435

34,130

Other creditors

153,855

273,850

416,707

390,108