IRIS Accounts Production v26.1.10.61 01189386 Board of Directors 1.11.24 31.10.25 31.10.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 01189386 2024-10-31 01189386 2025-10-31 01189386 2024-11-01 2025-10-31 01189386 2023-10-31 01189386 2023-11-01 2024-10-31 01189386 2024-10-31 01189386 ns15:EnglandWales 2024-11-01 2025-10-31 01189386 ns14:PoundSterling 2024-11-01 2025-10-31 01189386 ns10:Director1 2024-11-01 2025-10-31 01189386 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 01189386 ns10:SmallEntities 2024-11-01 2025-10-31 01189386 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 01189386 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 01189386 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 01189386 ns10:FullAccounts 2024-11-01 2025-10-31 01189386 ns5:CurrentFinancialInstruments 2025-10-31 01189386 ns5:CurrentFinancialInstruments 2024-10-31 01189386 ns5:Non-currentFinancialInstruments 2025-10-31 01189386 ns5:Non-currentFinancialInstruments 2024-10-31 01189386 ns5:ShareCapital 2025-10-31 01189386 ns5:ShareCapital 2024-10-31 01189386 ns5:RevaluationReserve 2025-10-31 01189386 ns5:RevaluationReserve 2024-10-31 01189386 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 01189386 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 01189386 ns10:RegisteredOffice 2024-11-01 2025-10-31 01189386 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-11-01 2025-10-31 01189386 ns5:FurnitureFittings 2024-11-01 2025-10-31 01189386 ns5:MotorVehicles 2024-11-01 2025-10-31 01189386 ns5:ComputerEquipment 2024-11-01 2025-10-31 01189386 ns5:LandBuildings 2024-10-31 01189386 ns5:FurnitureFittings 2024-10-31 01189386 ns5:MotorVehicles 2024-10-31 01189386 ns5:ComputerEquipment 2024-10-31 01189386 ns5:LandBuildings 2024-11-01 2025-10-31 01189386 ns5:LandBuildings 2025-10-31 01189386 ns5:FurnitureFittings 2025-10-31 01189386 ns5:MotorVehicles 2025-10-31 01189386 ns5:ComputerEquipment 2025-10-31 01189386 ns5:LandBuildings 2024-10-31 01189386 ns5:FurnitureFittings 2024-10-31 01189386 ns5:MotorVehicles 2024-10-31 01189386 ns5:ComputerEquipment 2024-10-31 01189386 ns5:CostValuation 2024-10-31 01189386 ns5:RevaluationsIncreaseDecreaseInInvestments 2025-10-31 01189386 ns5:CostValuation 2025-10-31 01189386 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 01189386 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 01189386 ns5:CurrentFinancialInstruments 2024-11-01 2025-10-31 01189386 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-10-31 01189386 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-10-31 01189386 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-10-31 01189386 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-10-31 01189386 ns5:HirePurchaseContracts 2025-10-31 01189386 ns5:HirePurchaseContracts 2024-10-31 01189386 ns10:Director1 1 2024-10-31 01189386 ns10:Director1 1 2023-10-31 01189386 ns10:Director1 1 2024-11-01 2025-10-31 01189386 ns10:Director1 1 2023-11-01 2024-10-31 01189386 ns10:Director1 1 2025-10-31 01189386 ns10:Director1 1 2024-10-31 01189386 1 2024-11-01 2025-10-31

REGISTERED NUMBER: 01189386 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

POTTERIES POWER TRANSMISSION LIMITED

POTTERIES POWER TRANSMISSION LIMITED (REGISTERED NUMBER: 01189386)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

| Page |

Statement of Financial Position | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 7

POTTERIES POWER TRANSMISSION LIMITED (REGISTERED NUMBER: 01189386)

STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

| 31.10.25 |  | 31.10.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 165,235 |  | 174,595 |  |

Investments | 5 | 1,636 |  | 1,064 |  |

166,871 |  | 175,659 |  |

CURRENT ASSETS

Stocks | 94,008 |  | 93,300 |  |

Debtors | 6 | 606,301 |  | 573,528 |  |

Cash at bank and in hand | 41,236 |  | 45,945 |  |

741,545 |  | 712,773 |  |

CREDITORS

Amounts falling due within one year | 7 | (806,959 | ) | (785,225 | ) |

NET CURRENT LIABILITIES | (65,414 | ) | (72,452 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 101,457 |  | 103,207 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (9,847 | ) | (27,805 | ) |

PROVISIONS FOR LIABILITIES | (1,898 | ) | (3,410 | ) |

ACCRUALS AND DEFERRED INCOME | (1,750 | ) | (1,817 | ) |

NET ASSETS | 87,962 |  | 70,175 |  |

CAPITAL AND RESERVES

Called up share capital | 5,000 |  | 5,000 |  |

Revaluation reserve | 59,621 |  | 59,621 |  |

Retained earnings | 23,341 |  | 5,554 |  |

87,962 |  | 70,175 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

POTTERIES POWER TRANSMISSION LIMITED (REGISTERED NUMBER: 01189386)

STATEMENT OF FINANCIAL POSITION - continued

31 OCTOBER 2025

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 Board of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by:

D R Hodgson - Director

POTTERIES POWER TRANSMISSION LIMITED (REGISTERED NUMBER: 01189386)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Potteries Power Transmission Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 01189386

| Registered office: | C/o DPC Accountants

| Stone House

| 55 Stone Road Business Park

| Stoke on Trent

| Staffordshire

| ST4 6SR

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| SIGNIFICANT JUDGEMENTS AND ESTIMATES

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| The judgements that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:

| Estimated useful lives and residual values of fixed assets

| As described in the notes to the financial statements, depreciation of tangible and intangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take into account estimated useful lives used by other companies operating in the sector and actual asset lives and residual values, as evidenced by disposals during the current and prior accounting periods.

| REVENUE RECOGNITION

| 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.

| Freehold land and buildings | - | 2% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% reducing balance

| Computer equipment | - | 33.33% on cost

POTTERIES POWER TRANSMISSION LIMITED (REGISTERED NUMBER: 01189386)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| STOCKS

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| FINANCIAL INSTRUMENTS

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| 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 statement of financial position date.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

POTTERIES POWER TRANSMISSION LIMITED (REGISTERED NUMBER: 01189386)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| IMPAIRMENT OF FIXED ASSETS

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

| For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Fixtures |

| land and |  | and |  | Motor |  | Computer |

| buildings |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 November 2024 | 174,355 |  | - |  | 32,938 |  | 1,878 |  | 209,171 |  |

| Additions | - |  | 2,094 |  | - |  | - |  | 2,094 |  |

| At 31 October 2025 | 174,355 |  | 2,094 |  | 32,938 |  | 1,878 |  | 211,265 |  |

| DEPRECIATION

| At 1 November 2024 | 30,961 |  | - |  | 1,926 |  | 1,689 |  | 34,576 |  |

| Charge for year | 3,530 |  | 524 |  | 7,218 |  | 182 |  | 11,454 |  |

| At 31 October 2025 | 34,491 |  | 524 |  | 9,144 |  | 1,871 |  | 46,030 |  |

| NET BOOK VALUE

| At 31 October 2025 | 139,864 |  | 1,570 |  | 23,794 |  | 7 |  | 165,235 |  |

| At 31 October 2024 | 143,394 |  | - |  | 31,012 |  | 189 |  | 174,595 |  |

| The freehold land and buildings, including the adjoining land, were valued on an open market basis on 19th September 2016 by Butters John Bee, a firm of independent chartered surveyors, in the opinion of the director's this is deemed to be a fair representation of the market value at 31 October 2025. The historical cost at 1 November 2024 was £124,080 and at 31 October 2025 was £124,080.

POTTERIES POWER TRANSMISSION LIMITED (REGISTERED NUMBER: 01189386)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 November 2024 | 1,064 |  |

| Revaluations | 572 |  |

| At 31 October 2025 | 1,636 |  |

| NET BOOK VALUE

| At 31 October 2025 | 1,636 |  |

| At 31 October 2024 | 1,064 |  |

| Fixed asset investments are made up of 922 Standard Life shares at an original cost of £2,015.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade debtors | 468,629 |  | 420,495 |  |

| Amounts owed by group undertakings | 5,656 |  | - |  |

| Other debtors | 132,016 |  | 153,033 |  |

606,301 |  | 573,528 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans and overdrafts | 9,937 |  | 9,507 |  |

| Hire purchase contracts (see note 9) | 6,876 |  | 6,472 |  |

| Trade creditors | 440,369 |  | 449,053 |  |

| Amounts owed to group undertakings | - |  | 1,845 |  |

| Taxation and social security | 77,177 |  | 86,691 |  |

| Other creditors | 272,600 |  | 231,657 |  |

806,959 |  | 785,225 |  |

| Amounts due to group companies are interest free, unsecured and repayable on demand.

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans | 4,353 |  | 15,484 |  |

| Hire purchase contracts (see note 9) | 5,494 |  | 12,321 |  |

9,847 |  | 27,805 |  |

POTTERIES POWER TRANSMISSION LIMITED (REGISTERED NUMBER: 01189386)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

9. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

| 31.10.25 |  | 31.10.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 6,876 |  | 6,472 |  |

| Between one and five years | 5,494 |  | 12,321 |  |

12,370 |  | 18,793 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

| 31.10.25 |  | 31.10.24

£ | £ |

| D R Hodgson

| Balance outstanding at start of year | (136,800 | ) | (139,719 | ) |

| Amounts advanced | 111,801 |  | 114,719 |  |

| Amounts repaid | (90,319 | ) | (111,800 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (115,318 | ) | (136,800 | ) |

11. | POST BALANCE SHEET EVENTS

| There were no other significant events up to the date of approval of the financial statements by the Board.