REGISTERED NUMBER: 05258715 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

POWER AGENCY LIMITED

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

Notes to the Financial Statements

5

Report of the Accountants

8

DIRECTORS:

Mrs H J Power

Mr R C Power

Mrs C Rudman

REGISTERED OFFICE:

23 Hantone Hill

Bathampton

Bath

Somerset

BA2 6XD

REGISTERED NUMBER:

05258715 (England and Wales)

ACCOUNTANTS:

SMH Taxation and Accountancy Ltd

16 Kipling Avenue

Bath

Somerset

BA2 4RB

The directors present their report with the financial statements of the company for the year ended 31 October 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 November 2024 to the date of this report.

Mrs H J Power

Mr R C Power

Mrs C Rudman

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs H J Power - Director

21 July 2026

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

60,367

68,103

60,367

68,103

CURRENT ASSETS

Debtors

6

62,440

79,662

Cash at bank and in hand

95,269

122,486

157,709

202,148

CREDITORS

Amounts falling due within one year

7

(38,251

)

(81,020

)

NET CURRENT ASSETS

119,458

121,128

TOTAL ASSETS LESS CURRENT LIABILITIES

179,825

189,231

CAPITAL AND RESERVES

Called up share capital

101

100

Retained earnings

179,724

189,131

SHAREHOLDERS' FUNDS

179,825

189,231

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.

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 21 July 2026 and were signed on its behalf by:

Mrs H J Power - Director

1.	STATUTORY INFORMATION

Power Agency Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

26,038

AMORTISATION

At 1 November 2024

and 31 October 2025

26,038

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 November 2024

43,089

57,235

100,324

Additions

9,910

-

9,910

At 31 October 2025

52,999

57,235

110,234

DEPRECIATION

At 1 November 2024

32,221

-

32,221

Charge for year

3,337

14,309

17,646

At 31 October 2025

35,558

14,309

49,867

NET BOOK VALUE

At 31 October 2025

17,441

42,926

60,367

At 31 October 2024

10,868

57,235

68,103

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

62,440

79,662

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,194

641

Trade creditors

2,169

27,153

Tax

17,978

18,752

VAT

12,527

5,741

Directors' current accounts

383

274

Accruals and deferred income

-

28,459

38,251

81,020

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs H J Power.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 October 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

SMH Taxation and Accountancy Ltd

16 Kipling Avenue

Bath

Somerset

BA2 4RB

Date: .............................................