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Company Registration No. SC785436 (Scotland)
Power Electrical Services Ltd Unaudited accounts for the year ended 31 October 2025
Power Electrical Services Ltd Unaudited accounts Contents
Page
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Power Electrical Services Ltd Company Information for the year ended 31 October 2025
Directors
Kristopher Ritchie Gary Steven
Company Number
SC785436 (Scotland)
Registered Office
11 Balmoral Gardens Brightons Falkirk FK2 0JF Scotland
Accountants
Braes Accountancy Limited Ironworks Business Centre Castlelaurie Industrial Estate Falkirk Stirlingshire FK2 7XE
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Power Electrical Services Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
24,527 
30,659 
Current assets
Debtors
- 
8,771 
Cash at bank and in hand
25,863 
14,195 
25,863 
22,966 
Creditors: amounts falling due within one year
(24,113)
(10,118)
Net current assets
1,750 
12,848 
Total assets less current liabilities
26,277 
43,507 
Creditors: amounts falling due after more than one year
(15,490)
(23,020)
Net assets
10,787 
20,487 
Capital and reserves
Profit and loss account
10,787 
20,487 
Shareholders' funds
10,787 
20,487 
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 26 July 2026 and were signed on its behalf by
Kristopher Ritchie Director Company Registration No. SC785436
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Power Electrical Services Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Power Electrical Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC785436. The registered office is 11 Balmoral Gardens, Brightons, Falkirk, FK2 0JF, Scotland.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Motor vehicles
20% Reducing Balance
Computer equipment
20% Reducing Balance
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
31,244 
1,173 
32,417 
At 31 October 2025
31,244 
1,173 
32,417 
Depreciation
At 1 November 2024
1,719 
39 
1,758 
Charge for the year
5,905 
227 
6,132 
At 31 October 2025
7,624 
266 
7,890 
Net book value
At 31 October 2025
23,620 
907 
24,527 
At 31 October 2024
29,525 
1,134 
30,659 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
7,947 
Trade debtors
- 
824 
- 
8,771 
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Power Electrical Services Ltd Notes to the Accounts for the year ended 31 October 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
6,338 
- 
Obligations under finance leases and hire purchase contracts
7,530 
7,530 
Taxes and social security
10,095 
2,993 
Loans from directors
150 
(405)
24,113 
10,118 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
15,490 
23,020 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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