Home Power Distribution Ltd 31/07/2025 iXBRL

Company registration number: 06463868

Home Power Distribution Ltd

Unaudited filleted financial statements

31 July 2025

Home Power Distribution Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Home Power Distribution Ltd

Directors and other information


	Director	G C Davidson


	Company number	06463868


	Registered office	11 Innis House, Alvey Estate
		East Street
		London
		SE17 2JN


	Accountants	Hicks and Company
		Chartered Accountants
		Vaughan Chambers
		Vaughan Road
		Harpenden
		Hertfordshire
		AL5 4EE

Home Power Distribution Ltd

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of Home Power Distribution Ltd

Year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Home Power Distribution Ltd for the year ended 31 July 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given 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/members/regulations-standards-and-guidance/.

This report is made solely to the director of Home Power Distribution Ltd, as a body, in accordance with the terms of our engagement letter dated 25 July 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Home Power Distribution Ltd and state those matters that we have agreed to state to them, 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 Home Power Distribution Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Home Power Distribution Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Home Power Distribution Ltd. You consider that Home Power Distribution Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Home Power Distribution Ltd. 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 statutory financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

Hertfordshire

AL5 4EE

27 July 2026

Home Power Distribution Ltd

Statement of financial position

31 July 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	36		48
		_______		_______
			36		48

Current assets
Stocks		325		325
Cash at bank and in hand		37		261
		_______		_______
		362		586
Creditors: amounts falling due
within one year	6	( 26,911)		( 25,773)
		_______		_______
Net current liabilities			( 26,549)		( 25,187)
			_______		_______
Total assets less current liabilities			( 26,513)		( 25,139)

			_______		_______
Net liabilities			( 26,513)		( 25,139)
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			( 26,515)		( 25,141)
			_______		_______
Shareholder deficit			( 26,513)		( 25,139)
			_______		_______

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

Director's responsibilities:

- The member has 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 their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 27 July 2026 , and are signed on behalf of the board by:

G C Davidson

Director

Company registration number: 06463868

Home Power Distribution Ltd

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 11 Innis House, Alvey Estate, East Street, London, SE17 2JN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland.The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets measured at fair value through profit or loss.The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on the going concern basis which assumes the continued support of the creditors.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered.

Taxation

The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance
Computer equipment	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised retrospectively to reflect the new estimates.

Impairment

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.

Stocks

Stock is measured at the lower of cost and estimated selling price.

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. Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Plant and machinery	Computer equipment	Total
	£	£	£
Cost
At 1 August 2024 and 31 July 2025	1,973	828	2,801
	_______	_______	_______
Depreciation
At 1 August 2024	1,948	805	2,753
Charge for the year	6	6	12
	_______	_______	_______
At 31 July 2025	1,954	811	2,765
	_______	_______	_______
Carrying amount
At 31 July 2025	19	17	36
	_______	_______	_______
At 31 July 2024	25	23	48
	_______	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	1,057	2,325
Trade creditors	514	616
Other creditors	25,340	22,832
	_______	_______
	26,911	25,773
	_______	_______

7. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	G C Davidson	( 21,272)	( 2,664)	-	( 23,936)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	G C Davidson	( 22,033)	-	761	( 21,272)
		_______	_______	_______	_______