| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 29 October 2025 |
| for |
| POWER MECHANICAL AUTOMATION LTD |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 29 October 2025 |
| for |
| POWER MECHANICAL AUTOMATION LTD |
| POWER MECHANICAL AUTOMATION LTD (Registered number: 12259737) |
| Contents of the Financial Statements |
| for the Year Ended 29 October 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Chartered Accountants' Report | 9 |
| POWER MECHANICAL AUTOMATION LTD |
| Company Information |
| for the Year Ended 29 October 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Chartered Tax Advisors |
| 2nd Floor, Grove House |
| 774-780 Wilmslow Road |
| Didsbury |
| Manchester |
| Greater Manchester |
| M20 2DR |
| POWER MECHANICAL AUTOMATION LTD (Registered number: 12259737) |
| Balance Sheet |
| 29 October 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 8 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | 10 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Share premium |
| Retained earnings |
| The director acknowledges his responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| POWER MECHANICAL AUTOMATION LTD (Registered number: 12259737) |
| Balance Sheet - continued |
| 29 October 2025 |
| The financial statements were approved by the director and authorised for issue on |
| POWER MECHANICAL AUTOMATION LTD (Registered number: 12259737) |
| Notes to the Financial Statements |
| for the Year Ended 29 October 2025 |
| 1. | STATUTORY INFORMATION |
| POWER MECHANICAL AUTOMATION LTD is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Goodwill |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Plant and machinery | - |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| POWER MECHANICAL AUTOMATION LTD (Registered number: 12259737) |
| Notes to the Financial Statements - continued |
| for the Year Ended 29 October 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Foreign currencies |
| 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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Patents |
| and |
| Goodwill | licences | Totals |
| £ | £ | £ |
| COST |
| At 30 October 2024 |
| and 29 October 2025 |
| AMORTISATION |
| At 30 October 2024 |
| Amortisation for year |
| At 29 October 2025 |
| NET BOOK VALUE |
| At 29 October 2025 |
| At 29 October 2024 |
| POWER MECHANICAL AUTOMATION LTD (Registered number: 12259737) |
| Notes to the Financial Statements - continued |
| for the Year Ended 29 October 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and | Computer |
| machinery | equipment | Totals |
| £ | £ | £ |
| COST |
| At 30 October 2024 |
| Additions |
| At 29 October 2025 |
| DEPRECIATION |
| At 30 October 2024 |
| Charge for year |
| At 29 October 2025 |
| NET BOOK VALUE |
| At 29 October 2025 |
| At 29 October 2024 |
| 6. | DEBTORS |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year: |
| Trade debtors |
| Other debtors |
| Payment on account | 209,650 | 15,334 |
| Prepayments |
| Accrued income | 81,474 | 19,421 |
| Amounts falling due after more than one year: |
| Amounts owed by related party |
| Directors' loan accounts | - | 9,671 |
| Aggregate amounts |
| POWER MECHANICAL AUTOMATION LTD (Registered number: 12259737) |
| Notes to the Financial Statements - continued |
| for the Year Ended 29 October 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Payments on account |
| Trade creditors |
| Tax |
| Social security and other taxes |
| VAT | 13,265 | 27,346 |
| Shareholders' loan account |
| Pension liability | 3,279 | 613 |
| Directors' current accounts | 40,741 | - |
| Accrued expenses |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans - 1-2 years |
| HP lease 1-2 years | 1,833 | - |
| Amounts owed by related party |
| 9. | FINANCIAL INSTRUMENTS |
| Bank loans are initially measured at cost. |
| 10. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax |
| Accelerated capital allowances |
| Deferred |
| tax |
| £ |
| Balance at 30 October 2024 |
| Accelerated capital allowances | 889 |
| Balance at 29 October 2025 |
| 11. | OTHER FINANCIAL COMMITMENTS |
| The company had outstanding commitments in respect of operating leases as at 29 October 2025 of £177,270 (2024: £14,337). |
| POWER MECHANICAL AUTOMATION LTD (Registered number: 12259737) |
| Notes to the Financial Statements - continued |
| for the Year Ended 29 October 2025 |
| 12. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the years ended 29 October 2025 and 29 October 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) |
| 13. | RELATED PARTY DISCLOSURES |
| Chapel Grange Montessori Nursery Limited |
| A company in which Mr P Moretti is a director |
| 2025 | 2024 |
| £ | £ |
| Amount due to related party at the balance sheet date | 40,146 | 40,146 |
| Orbital Fabrication & Integration Services |
| A company in which Mr P Moretti is a director |
| 2025 | 2024 |
| £ | £ |
| Amount due from related party at the balance sheet date | 126,937 | 126,937 |
| 14. | ULTIMATE CONTROLLING PARTY |
| The controlling party is Mr P Moretti. |
| The ultimate controlling party is |
| Chartered Accountants' Report to the Director |
| on the Unaudited Financial Statements of |
| POWER MECHANICAL AUTOMATION LTD |
| The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of POWER MECHANICAL AUTOMATION LTD for the year ended 29 October 2025 which comprise the Income Statement, Balance Sheet and the 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the director of POWER MECHANICAL AUTOMATION LTD in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of POWER MECHANICAL AUTOMATION LTD and state those matters that we have agreed to state to the director of POWER MECHANICAL AUTOMATION LTD in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than POWER MECHANICAL AUTOMATION LTD and its director for our work or for this report. |
| It is your duty to ensure that POWER MECHANICAL AUTOMATION 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 profit of POWER MECHANICAL AUTOMATION LTD. You consider that POWER MECHANICAL AUTOMATION 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 POWER MECHANICAL AUTOMATION 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. |
| Chartered Accountants |
| Chartered Tax Advisors |
| 2nd Floor, Grove House |
| 774-780 Wilmslow Road |
| Didsbury |
| Manchester |
| Greater Manchester |
| M20 2DR |
| Date: ............................................. |