Arctic Power Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09440927

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,325		1,743

			1,325		1,743
CURRENT ASSETS
Stocks	6	40,736		32,725
Debtors	7	42,163		37,399
Cash at bank and in hand		2,761		809

		85,660		70,933
Creditors: Amounts Falling Due Within One Year	8	(4,839 )		(8,650 )

NET CURRENT ASSETS (LIABILITIES)			80,821		62,283

TOTAL ASSETS LESS CURRENT LIABILITIES			82,146		64,026

NET ASSETS			82,146		64,026

CAPITAL AND RESERVES
Called up share capital	9		139		139
Share premium account			180,965		180,965
Profit and Loss Account			(98,958 )		(117,078 )

SHAREHOLDERS' FUNDS			82,146		64,026

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Arctic Power Ltd.

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

A Ojutkangas

Director

23/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Arctic Power Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09440927 . The registered office is 32 Byron Hill Road, Harrow On The Hill, Middlesex, HA2 0HY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are website development. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

3 years straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 1)

4. Intangible Assets

	Other
	£
Cost
As at 1 March 2025	4,177

As at 28 February 2026	4,177

Amortisation
As at 1 March 2025	2,434
Provided during the period	418

As at 28 February 2026	2,852

...CONTINUED

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Arctic Power Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

Net Book Value
As at 28 February 2026	1,325

As at 1 March 2025	1,743

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 March 2025	1,860

As at 28 February 2026	1,860

Depreciation
As at 1 March 2025	1,860

As at 28 February 2026	1,860

Net Book Value
As at 28 February 2026	-

As at 1 March 2025	-

6. Stocks

	2026	2025
	£	£
Finished goods	40,736	32,725

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	33,316	27,663
Prepayments and accrued income	386	650
Other debtors	6,911	6,911
VAT	1,132	1,757
Net wages	9	9
Directors' loan accounts	409	409

	42,163	37,399

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,843	5,275
Other taxes and social security	1,386	1,765
Other creditors	110	110
Accruals and deferred income	1,500	1,500

	4,839	8,650

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Arctic Power Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	139	139

10. Directors Advances, Credits and Guarantees

Included within other debtors are the following loans to directors:

	As at 1 March 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2026
	£	£	£	£	£
Miss Anna Ojutkangas	409	-	-	-	409

The above loan is unsecured, interest free and repayable on demand.

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