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Registration number: 05596228

Power Generation Technology Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Power Generation Technology Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Power Generation Technology Limited

Company Information

Directors | Mr C Barkess Mr A S Hamad Al Harthy

Registered office | Stockton Business Centre, Unit123 70-74 Brunswick Street Stockton on Tees TS18 1DW

Accountants | Barkess & Co Stockton Business Centre 70-74 Brunswick Street Stockton on Tees TS18 1DW

Power Generation Technology Limited

(Registration number: 05596228)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 38 | 45
Creditors: Amounts falling due after more than one year | 6 | (97,000) | (97,000)
Net liabilities |  | (96,962) | (96,955)
Capital and reserves |  |  |
Called up share capital | 7 | 1,000 | 1,000
Retained earnings |  | (97,962) | (97,955)
Shareholders' deficit |  | (96,962) | (96,955)

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 July 2026 and signed on its behalf by:

......................................... Mr C Barkess Director

Power Generation Technology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Stockton Business Centre, Unit123
70-74 Brunswick Street
Stockton on Tees
TS18 1DW
England

The principal place of business is:
Stockton Business Centre
70-74 Brunswick Street
Stockton on Tees
TS18 1DW

These financial statements were authorised for issue by the Board on 19 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Power Generation Technology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Asset class | Depreciation method and rate
Fixtures & Fittings | 15% reducing balance
Office Equipment | 25% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Patents | 10% straight line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Power Generation Technology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4 | Intangible assets

| Trademarks, patents and licenses £ | Total £
Cost or valuation
At 1 November 2024 | 300 | 300
At 31 October 2025 | 300 | 300
Amortisation
At 1 November 2024 | 300 | 300
At 31 October 2025 | 300 | 300
Carrying amount
At 31 October 2025 | - | -

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 November 2024 | 6,119 | 6,119
At 31 October 2025 | 6,119 | 6,119
Depreciation
At 1 November 2024 | 6,081 | 6,081
At 31 October 2025 | 6,081 | 6,081
Carrying amount
At 31 October 2025 | 38 | 38
At 31 October 2024 | 45 | 45

6 | Creditors

Creditors: amounts falling due after more than one year

Power Generation Technology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 97,000 | 97,000

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 97,000 | 97,000

9 | Related party transactions

Loans from related parties

2025 | Other related parties £ | Total £
At start of period | 97,000 | 97,000
At end of period | 97,000 | 97,000

2024 | Other related parties £ | Total £
At start of period | 97,000 | 97,000
At end of period | 97,000 | 97,000