Powerflow Electrical Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15068726

		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Fixed Assets	4		4,779		5,377
Tangible Fixed Assets	5		2,315		2,053

			7,094		7,430
CURRENT ASSETS
Debtors	6	22,349		9,455
Cash at bank		10,516		8,244

		32,865		17,699
Creditors: Amounts Falling Due Within One Year	7	(39,116 )		(11,471 )

NET CURRENT ASSETS (LIABILITIES)			(6,251 )		6,228

TOTAL ASSETS LESS CURRENT LIABILITIES			843		13,658

NET ASSETS			843		13,658

CAPITAL AND RESERVES
Called up share capital			10		10
Profit and Loss Account			833		13,648

SHAREHOLDERS' FUNDS			843		13,658

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Powerflow Electrical Services Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D Kemp

Director

26/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Powerflow Electrical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15068726 . The registered office is Unit 4, Green Lane Business Park, 238 Green Lane, New Eltham, London, SE9 3TL.

2. Accounting Policies

2.1. Basis of Preparation of 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.

2.2. Turnover

Turnover comprises the invoiced of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Tools & Equipment

25% on Reducing Balance

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Powerflow Electrical Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Fixed Assets

	Goodwill
	£
Cost
As at 1 January 2025	5,975

As at 31 December 2025	5,975

Amortisation
As at 1 January 2025	598
Provided during the period	598

As at 31 December 2025	1,196

Net Book Value
As at 31 December 2025	4,779

As at 1 January 2025	5,377

5. Tangible Fixed Assets

	Tools & Equipment
	£
Cost
As at 1 January 2025	2,737
Additions	1,034

As at 31 December 2025	3,771

Depreciation
As at 1 January 2025	684
Provided during the period	772

As at 31 December 2025	1,456

Net Book Value
As at 31 December 2025	2,315

As at 1 January 2025	2,053

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Powerflow Electrical Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Trade debtors	4,240	864
CIS debtors	17,353	8,591
Other debtors	756	-

	22,349	9,455

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Corporation tax	3,184	6,575
Other taxes and social security	138	-
Vat creditor	4,307	1,172
Other creditors & accruals	2,910	1,500
Director's loan account	28,577	2,224

	39,116	11,471

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