REGISTERED NUMBER: 02063061 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

POWERPRO (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L Roberts

Mr J M Roberts

REGISTERED OFFICE:

Middlemore Lane West

Aldridge

Walsall

West Midlands

WS9 8BG

REGISTERED NUMBER:

02063061 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

FIXED ASSETS

Tangible assets

4

279,794

165,843

CURRENT ASSETS

Stocks

146,409

231,896

Debtors

5

1,327,256

1,494,493

Cash at bank and in hand

2,228,785

2,293,532

3,702,450

4,019,921

CREDITORS

Amounts falling due within one year

6

726,461

1,096,708

NET CURRENT ASSETS

2,975,989

2,923,213

TOTAL ASSETS LESS CURRENT LIABILITIES

3,255,783

3,089,056

PROVISIONS FOR LIABILITIES

7

64,821

35,921

NET ASSETS

3,190,962

3,053,135

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,190,862

3,053,035

SHAREHOLDERS' FUNDS

3,190,962

3,053,135

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 18 June 2026 and were signed on its behalf by:

Mrs L Roberts - Director

1.	STATUTORY INFORMATION

Powerpro (UK) Limited 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.

Long leasehold

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2025 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

£

£

£

Cost

At 1 February 2025

4,482

79,906

9,966

Additions

-

3,852

-

Disposals

-

(5,001

)

-

Reclassification/transfer

-

(3,060

)

3,060

At 31 January 2026

4,482

75,697

13,026

Depreciation

At 1 February 2025

2,785

62,882

4,271

Charge for year

424

4,534

1,514

Eliminated on disposal

-

(5,001

)

-

Reclassification/transfer

-

(3,060

)

3,060

At 31 January 2026

3,209

59,355

8,845

Net book value

At 31 January 2026

1,273

16,342

4,181

At 31 January 2025

1,697

17,024

5,695

Motor

Office

vehicles

equipment

Totals

£

£

£

Cost

At 1 February 2025

319,769

7,663

421,786

Additions

248,907

732

253,491

Disposals

(205,679

)

-

(210,680

)

Reclassification/transfer

-

-

-

At 31 January 2026

362,997

8,395

464,597

Depreciation

At 1 February 2025

181,079

4,926

255,943

Charge for year

64,310

760

71,542

Eliminated on disposal

(137,681

)

-

(142,682

)

Reclassification/transfer

-

-

-

At 31 January 2026

107,708

5,686

184,803

Net book value

At 31 January 2026

255,289

2,709

279,794

At 31 January 2025

138,690

2,737

165,843

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

640,287

663,222

Other debtors

681,598

826,565

Prepayments

5,371

4,706

1,327,256

1,494,493

The amount of £681,598 (2025:£681,176) is included in other debtors relates to Property Holdings & Rental Services Limited a company that is owned by the shareholders.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

199,397

203,237

Taxation and social security

295,339

810,264

Other creditors

231,725

83,207

726,461

1,096,708

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Accelerated capital allowances

64,821

35,921

Deferred

tax

£

Balance at 1 February 2025

35,921

Provided during year

28,900

Balance at 31 January 2026

64,821

8.	PENSION COMMITMENTS

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date £5,951 was payable to the fund (2025: £5,573).

9.	DIRECTORS' AND PARTICIPATORS' ADVANCES, CREDITS AND GUARANTEES

The maximum amount outstanding, by a participator, during the year was £38,235 (2025:£101,739). No interest was charged on the loan. At the year end £26,806 (2025: £13,366) was owed to a participator.

The maximum amount outstanding, by a director, during the year was £121,076 (2025:£287,660). No interest was charged on the loan. At the year end £84,082 (2025: £42,324) was owed to a director.