Company registration number 13577377
POWER DROID LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
POWER DROID LIMITED
COMPANY INFORMATION
Director
Mr M E Adams
Company number
13577377
Registered office
Trafalgar House
110 Manchester Road
Altrincham
Manchester
WA14 1NY
Accountants
EQ Accountants Limited
14 City Quay
Dundee
DD1 3JA
POWER DROID LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2
904
Investment property
4
764,872
764,872
764,874
765,776
Current assets
Cash at bank and in hand
1,688
1,131
Creditors: amounts falling due within one year
5
(518,115)
(550,862)
Net current liabilities
(516,427)
(549,731)
Net assets
248,447
216,045
Capital and reserves
Called up share capital
6
1,000
1,000
Profit and loss reserves
247,447
215,045
Total equity
248,447
216,045

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 24 July 2026
Mr M E Adams
Director
Company registration number 13577377 (England and Wales)
POWER DROID LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Power Droid Limited is a private company limited by shares incorporated in England and Wales. The registered office is Trafalgar House, 110 Manchester Road, Altrincham, Manchester, WA14 1NY.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting

Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies

Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of

section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true

and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

POWER DROID LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025 and 31 March 2026
4,512
Depreciation and impairment
At 1 April 2025
3,608
Depreciation charged in the year
902
At 31 March 2026
4,510
Carrying amount
At 31 March 2026
2
At 31 March 2025
904
POWER DROID LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
4
Investment property
2026
£
Fair value
At 1 April 2025 and 31 March 2026
764,872

The fair value of the investment property has been arrived at on the basis of a valuation carried by the director, on an open market value basis by reference to market evidence of transaction prices for similar properties.

5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
7,728
8,013
Other creditors
510,387
542,849
518,115
550,862
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
1,000
1,000
1,000
1,000
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