ALL POWER TRADING LTD

ALL POWER TRADING LTD
Contents Page
For the year ended 31 July 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

ALL POWER TRADING LTD
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	176,846	209,851
		176,846	209,851
Current assets
Stocks		242,762	37,188
Debtors		483,636	466,847
Cash at bank and in hand		125,406	251,942
		851,804	755,977
Creditors: amount falling due within one year		(741,835)	(685,454)
Net current assets		109,969	70,523

Total assets less current liabilities		286,815	280,374
Accruals and deferred income		(25,500)	(25,500)
Net assets		261,315	254,874

Capital and reserves
Called up share capital		100	100
Profit and loss account		261,215	254,774
Shareholders' funds		261,315	254,874

For the year ended 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 24 July 2026 and were signed by:

-------------------------------
Mohmmed Bux
Director

1

ALL POWER TRADING LTD
Notes to the Abridged Financial Statements
For the year ended 31 July 2025

General Information

ALL POWER TRADING LTD is a private company, limited by shares, registered in England and Wales, registration number 14240611, registration address 1 Fishwick Park, Mercer Street, Preston, PR1 4LZ .

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery etc

15%

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 8 (2024 : 8).

3.

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 August 2024	254,404	254,404
Additions	1,467	1,467
Disposals	-	-
At 31 July 2025	255,871	255,871
Depreciation
At 01 August 2024	44,553	44,553
Charge for year	34,472	34,472
On disposals	-	-
At 31 July 2025	79,025	79,025
Net book values
Closing balance as at 31 July 2025	176,846	176,846
Opening balance as at 01 August 2024	209,851	209,851

2

Registered Number: 14240611
England and Wales
ALL POWER TRADING LTD

Abridged Accounts

Period of accounts Start date: 01 August 2024 End date: 31 July 2025