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Registered number: 00970190
Traction Charger Company Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Charlton Baker
Traction Charger Company Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3—4
Notes to the Financial Statements | 5—9

Page 1
Traction Charger Company Limited
Company Information
For The Year Ended 31 March 2026
Company Information

Directors | Mr M Johnston
| Mr K Clark
Company Number | 00970190
Registered Office | Roundway Hill
| Business Centre
| Devizes
| wiltshire
| SN10 2LT
Accountants | Charlton Baker
| 7-7c Snuff Street
| Devizes
| Wiltshire
| SN10 1DU

Page 1
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Traction Charger Company Limited
Accountants' Report
For The Year Ended 31 March 2026
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Traction Charger Company Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Traction Charger Company Limited for the year ended 31 March 2026 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Traction Charger Company Limited , as a body, in accordance with the terms of our engagement letter dated 06 September 2021. Our work has been undertaken solely to prepare for your approval the accounts of Traction Charger Company Limited and state those matters that we have agreed to state to the directors of Traction Charger Company Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Traction Charger Company Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Traction Charger Company Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Traction Charger Company Limited . You consider that Traction Charger Company Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Traction Charger Company Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

14/07/2026

Charlton Baker
7-7c Snuff Street
Devizes
Wiltshire
SN10 1DU
Page 2
Page 3
Traction Charger Company Limited
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: 00970190

| 2026 | 2025 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 44,210 |  | 52,768
Investments | 6 |  | 100 |  | 100
|  |  | 44,310 |  | 52,868
CURRENT ASSETS
Stocks | 7 | 243,835 |  | 335,084 |
Debtors | 8 | 317,524 |  | 770,591 |
Cash at bank and in hand |  | 235,178 |  | 98,020 |
|  | 796,537 |  | 1,203,695 |
Creditors: Amounts Falling Due Within One Year | 9 | (511,942 ) |  | (592,047 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 284,595 |  | 611,648
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 328,905 |  | 664,516
Creditors: Amounts Falling Due After More Than One Year | 10 |  | - |  | (37,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,192 ) |  | (7,700 )
NET ASSETS |  |  | 322,713 |  | 619,316
CAPITAL AND RESERVES
Called up share capital | 11 |  | 20,105 |  | 20,105
Share premium account |  |  | 24,760 |  | 24,760
Other reserves |  |  | 25,121 |  | 25,121
Income Statement |  |  | 252,727 |  | 549,330
SHAREHOLDERS' FUNDS |  |  | 322,713 |  | 619,316

Page 3
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Traction Charger Company Limited
Statement of Financial Position (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 K Clark Director
14/07/2026

The notes on pages 5 to 9 form part of these financial statements.
Page 4
Page 5
Traction Charger Company Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Traction Charger Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00970190 . The registered office is Roundway Hill, Business Centre, Devizes, wiltshire, SN10 2LT.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are interlectual property costs. It is amortised to income statement over its estimated economic life of 5 years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. 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 | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 15% Reducing Balance

2.6. 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.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 5
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Traction Charger Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.8. 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.
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 year, 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.
2.9. Consolidation exemption
The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2025: 13)
11 13
4. Intangible Assets

| Other | Development Costs | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 44,208 | 74,416 | 118,624
As at 31 March 2026 | 44,208 | 74,416 | 118,624
Amortisation
As at 1 April 2025 | 44,208 | 74,416 | 118,624
As at 31 March 2026 | 44,208 | 74,416 | 118,624
Net Book Value
As at 31 March 2026 | - | - | -
As at 1 April 2025 | - | - | -

Page 6
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Traction Charger Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 25,098 | 15,600 | 50,864 | 91,562
Additions | - | - | 397 | 397
Disposals | - | (15,600 ) | - | (15,600 )
As at 31 March 2026 | 25,098 | - | 51,261 | 76,359
Depreciation
As at 1 April 2025 | 6,763 | 14,429 | 17,602 | 38,794
Provided during the period | 2,750 | - | 5,034 | 7,784
Disposals | - | (14,429 ) | - | (14,429 )
As at 31 March 2026 | 9,513 | - | 22,636 | 32,149
Net Book Value
As at 31 March 2026 | 15,585 | - | 28,625 | 44,210
As at 1 April 2025 | 18,335 | 1,171 | 33,262 | 52,768

6. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 100
As at 31 March 2026 | 100
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 100
As at 1 April 2025 | 100

7. Stocks

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Materials | 232,311 |  | 283,538
Finished goods | - |  | 43,295
Work in progress | 11,524 |  | 8,251
| 243,835 |  | 335,084

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Traction Charger Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Debtors

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 192,417 |  | 250,128
Amounts owed by group undertakings | 1 |  | -
Other debtors | 125,106 |  | 520,463
| 317,524 |  | 770,591

9. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 356,695 |  | 433,034
Bank loans and overdrafts | 41,344 |  | 52,148
Other creditors | 61,924 |  | 48,558
Taxation and social security | 51,979 |  | 58,307
| 511,942 |  | 592,047

10. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 37,500

11. Share Capital

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | - |  | 3
Called Up Share Capital has been paid up | 20,105 |  | 20,102
Amount of Allotted, Called Up Share Capital | 20,105 |  | 20,105

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Not later than one year | 9,113 |  | 24,133
Later than one year and not later than five years | 14,430 |  | 63,187
| 23,543 |  | 87,320

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Traction Charger Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Christopher Walker | 229,025 | 9,654 | (325,529) | - | -

The above loan is unsecured, interest free and repayable on demand.
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