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Registered number: 16166630
Powermark Ltd
Unaudited Financial Statements
For the Period 6 January 2025 to 31 January 2026
Powermark Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Powermark Ltd
Statement of Financial Position
As At 31 January 2026
Statement of Financial Position
Registered number: 16166630

| 31 January 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,783
|  |  | 6,783
CURRENT ASSETS
Stocks | 5 | 15,388 |
Debtors | 6 | 72,514 |
Cash at bank and in hand |  | 264,329 |
|  | 352,231 |
Creditors: Amounts Falling Due Within One Year | 7 | (202,973 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 149,258
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 156,041
NET ASSETS |  |  | 156,041
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1
Income Statement |  |  | 156,040
SHAREHOLDERS' FUNDS |  |  | 156,041

Page 1
Page 2
Powermark Ltd
Statement of Financial Position (continued)
As At 31 January 2026
For the period ending 31 January 2026 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 Income Statement.
On behalf of the board

Mr M R Gould Director
02/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Powermark Ltd
Notes to the Financial Statements
For the Period 6 January 2025 to 31 January 2026
Notes to the Financial Statements
1. General Information
Powermark Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16166630 . The registered office is 84 Aldridge Road, Streetly, Sutton Coldfield, B74 3TS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. 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:

Plant & Machinery | 25% on net book value
Motor Vehicles | 25% on net book value
Fixtures & Fittings | 10% on net book value
Computer Equipment | 33 1/3% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Powermark Ltd
Notes to the Financial Statements (continued)
For the Period 6 January 2025 to 31 January 2026
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4
4
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 6 January 2025 | - | - | - | - | -
Additions | 1,310 | 6,000 | 358 | 682 | 8,350
As at 31 January 2026 | 1,310 | 6,000 | 358 | 682 | 8,350
Depreciation
As at 6 January 2025 | - | - | - | - | -
Provided during the period | 245 | 1,125 | 27 | 170 | 1,567
As at 31 January 2026 | 245 | 1,125 | 27 | 170 | 1,567
Net Book Value
As at 31 January 2026 | 1,065 | 4,875 | 331 | 512 | 6,783
As at 6 January 2025 | - | - | - | - | -

5. Stocks

| 31 January 2026
--- | ---
| £
Work in progress | 15,388

6. Debtors

| 31 January 2026
--- | ---
| £
Due within one year
Trade debtors | 71,997
Other debtors | 517
| 72,514

Page 4
Page 5
Powermark Ltd
Notes to the Financial Statements (continued)
For the Period 6 January 2025 to 31 January 2026
7. Creditors: Amounts Falling Due Within One Year

| 31 January 2026
--- | ---
| £
Trade creditors | 23,595
Other creditors | 60,583
Taxation and social security | 118,795
| 202,973

8. Share Capital

| 31 January 2026
--- | ---
| £
Allotted, Called up and fully paid | 1

Page 5