Company Registration No. 14446734 (England and Wales)
Gradient Power Ltd
Unaudited accounts
for the year ended 31 October 2025
Gradient Power Ltd
Unaudited accounts
Contents
Gradient Power Ltd
Company Information
for the year ended 31 October 2025
Directors
Chris Luke
Vinod Hulgur
Company Number
14446734 (England and Wales)
Registered Office
16 Lowerfield Road
Macclesfield
Cheshire
SK10 2BJ
England
Accountants
Batesons Management Services Ltd
2 Statham Court
Statham Street
Macclesfield
Cheshire
SK11 6XN
Gradient Power Ltd
Statement of financial position
as at 31 October 2025
Tangible assets
30,963
24,737
Cash at bank and in hand
130,505
94,467
Creditors: amounts falling due within one year
(201,136)
(138,906)
Net current assets
177,638
17,141
Total assets less current liabilities
208,601
41,878
Provisions for liabilities
Deferred tax
(7,741)
(4,700)
Called up share capital
100
100
Profit and loss account
200,760
37,078
Shareholders' funds
200,860
37,178
For the year ending 31 October 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by
Vinod Hulgur
Director
Company Registration No. 14446734
Gradient Power Ltd
Notes to the Accounts
for the year ended 31 October 2025
Gradient Power Ltd is a private company, limited by shares, registered in England and Wales, registration number 14446734. The registered office is 16 Lowerfield Road, Macclesfield, Cheshire, SK10 2BJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance Basis
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
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Tangible fixed assets
Plant & machinery
Gradient Power Ltd
Notes to the Accounts
for the year ended 31 October 2025
Amounts falling due within one year
Trade debtors
199,544
42,005
Accrued income and prepayments
5,795
6,264
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
77,752
39,786
Loans from directors
67,854
83,300
7
Deferred taxation
2025
2024
Accelerated capital allowances
7,741
4,700
Provision at start of year
4,700
419
Charged to the profit and loss account
3,041
4,281
Provision at end of year
7,741
4,700
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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Average number of employees
During the year the average number of employees was 2 (2024: 2).