REGISTERED NUMBER: 12857792 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Power Centric Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Hunt

REGISTERED OFFICE:

71-75 Shelton Street

London

WC2H 9JQ

REGISTERED NUMBER:

12857792 (England and Wales)

ACCOUNTANTS:

Farrell & Co

1C Amberside

Wood Lane

Hemel Hempstead

Hertfordshire

HP2 4TP

FIXED ASSETS

Tangible assets

4

38,623

50,514

CURRENT ASSETS

Debtors

5

10,788

11,856

Cash at bank

293,333

302,362

304,121

314,218

CREDITORS

Amounts falling due within one year

6

157,343

188,167

NET CURRENT ASSETS

146,778

126,051

TOTAL ASSETS LESS CURRENT LIABILITIES

185,401

176,565

PROVISIONS FOR LIABILITIES

566

1,585

NET ASSETS

184,835

174,980

CAPITAL AND RESERVES

Called up share capital

7

102

100

Retained earnings

8

184,733

174,880

SHAREHOLDERS' FUNDS

184,835

174,980

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 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 23 June 2026 and were signed by:

D Hunt - Director

1.	STATUTORY INFORMATION

Power Centric 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.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

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 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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

17,436

6,876

47,557

40,411

112,280

Additions

2,904

-

-

18,546

21,450

At 30 September 2025

20,340

6,876

47,557

58,957

133,730

DEPRECIATION

At 1 October 2024

12,069

2,363

23,778

23,556

61,766

Charge for year

5,083

1,531

11,889

14,838

33,341

At 30 September 2025

17,152

3,894

35,667

38,394

95,107

NET BOOK VALUE

At 30 September 2025

3,188

2,982

11,890

20,563

38,623

At 30 September 2024

5,367

4,513

23,779

16,855

50,514

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

7,092

8,160

Other debtors

3,696

3,696

10,788

11,856

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

2,374

16,259

Taxation and social security

24,336

30,779

Other creditors

130,633

141,129

157,343

188,167

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

£1

100

100

1

Ordinary B

£1

1

-

1

Ordinary C

£1

1

-

102

100

The following shares were issued during the year for cash at par :

1 Ordinary B share of £1

1 Ordinary C share of £1

8.

RESERVES

Retained

earnings

£

At 1 October 2024

174,880

Profit for the year

44,753

Dividends

(34,900

)

At 30 September 2025

184,733