REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HAMILTON POW-R-SAFE SYSTEMS LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

Notes to the Financial Statements

4

Chartered Certified Accountant's Report

8

DIRECTOR:

Mr J Marson

SECRETARY:

Mrs B A Marson

REGISTERED OFFICE:

Unit 1

Park Road

Holmewood Industrial Park

Chesterfield

Derbyshire

S42 5UW

REGISTERED NUMBER:

02639325 (England and Wales)

ACCOUNTANT:

Hewitt Card Limited

Chartered Certified Accountants

70-72 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BN

The director presents his report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the distribution of crane, electrical and ancillary equipment.

DIRECTOR

Mr J Marson held office during the whole of the period from 1 January 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr J Marson - Director

17 June 2026

FIXED ASSETS

Tangible assets

5

173,916

74,568

CURRENT ASSETS

Stocks

147,533

204,771

Debtors

6

687,855

582,614

Cash at bank and in hand

1,864

2,182

837,252

789,567

CREDITORS

Amounts falling due within one year

7

515,226

467,473

NET CURRENT ASSETS

322,026

322,094

TOTAL ASSETS LESS CURRENT LIABILITIES

495,942

396,662

CREDITORS

Amounts falling due after more than one year

8

(248,686

)

(205,204

)

PROVISIONS FOR LIABILITIES

(25,758

)

(16,554

)

NET ASSETS

221,498

174,904

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

221,398

174,804

SHAREHOLDERS' FUNDS

221,498

174,904

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 June 2026 and were signed by:

Mr J Marson - Director

1.	STATUTORY INFORMATION

Hamilton Pow-R-Safe Systems 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.

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.

The coronavirus pandemic has significantly disrupted individuals, personal lives and businesses, economic prospects in the UK and across the globe. The UK entered lockdown in March 2020 and some restrictions and social distancing provisions remain in place.

Despite the restrictions placed on our industry during the COVID-19 pandemic, we have managed to ensure that the business has continued to serve customers and act responsibly with suppliers and employees.

We have continued to prepare the accounts on a going concern basis and deem this appropriate. we do not consider that a material uncertainty about our going concern status currently exists. In making this assessment we have considered the likely trading conditions for a period of twelve months from the date of our approval of these accounts.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

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 Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 9 (2024 - 11 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

209,414

Additions

122,440

At 31 December 2025

331,854

DEPRECIATION

At 1 January 2025

134,846

Charge for year

23,092

At 31 December 2025

157,938

NET BOOK VALUE

At 31 December 2025

173,916

At 31 December 2024

74,568

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

109,045

Additions

74,940

Transfer to ownership

(85,000

)

At 31 December 2025

98,985

DEPRECIATION

At 1 January 2025

57,487

Charge for year

6,772

Transfer to ownership

(53,087

)

At 31 December 2025

11,172

NET BOOK VALUE

At 31 December 2025

87,813

At 31 December 2024

51,558

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

314,356

226,128

Amounts owed by associates

317,319

305,035

Prepayments and accrued income

56,180

51,451

687,855

582,614

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

243,533

181,081

Other loans

75,690

93,901

Natwest CBBLS under 1 year

6,667

20,000

Hire purchase contracts

8,131

4,105

Trade creditors

99,589

106,046

Amounts owed to associates

1,422

1,422

Tax

7,177

7,734

Social security and other taxes

8,586

5,789

VAT

39,183

20,216

Directors' current accounts

20,000

21,000

Accrued expenses

5,248

6,179

515,226

467,473

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other loans - 1-2 years

63,132

48,370

Natwest CBBLS 1-2 years

-

6,667

Funding Circle 2-5 years

112,896

134,735

Hire purchase contracts

72,658

15,432

248,686

205,204

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank overdrafts

243,533

181,081

Hire purchase contracts

80,789

19,537

324,322

200,618

The bank loans are secured by debentures

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Hamilton Pow-R-Safe Systems Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Hamilton Pow-R-Safe Systems Limited in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of Hamilton Pow-R-Safe Systems Limited and state those matters that I have agreed to state to the director of Hamilton Pow-R-Safe Systems Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and its director for my work or for this report.

It is your duty to ensure that Hamilton Pow-R-Safe Systems Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hamilton Pow-R-Safe Systems Limited. You consider that Hamilton Pow-R-Safe Systems Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Hamilton Pow-R-Safe Systems Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Hewitt Card Limited

Chartered Certified Accountants

70-72 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BN

17 June 2026