GREEN POWER TRADING UK LTD Accounts






GREEN POWER TRADING UK LTD

	Company No. 10266537
		Information for Filing with The Registrar
		31 July 2025

The Directors present their report and the accounts for the year ended 31 July 2025.

Principal activities
The principal activity of the company during the year under review was sales of mobility scooters.


The Directors are responsible for preparing the Directors' report and the accounts in accordance with applicable law and regulations. Company law requires the directors to prepare accounts for each financial year. Under that law the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to: * select suitable accounting policies and then apply them consistently; * make judgments and estimates that are reasonable and prudent; * state whether applicable United Kingdom Accounting Standards, comprising FRS 102 Section 1A, have been followed, subject to any material departures disclosed and explained in the financial statements; * prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Directors

The Directors who served at any time during the year were as follows:

A. Edry
A. Tal








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

A. Edry
Director
13 July 2026

at	31 July 2025
Company No.		10266537	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	624	728
	Tangible assets		5	477,906	514,643


				478,530	515,371
Current assets
	Stocks		6	242,150	528,654
	Debtors		7	91,255	70,646

	Cash at bank and in hand			1,780,040	3,470,186
				2,113,445	4,069,486
Creditors: Amount falling due within one year			8	(2,119,091)	(3,621,806)
Net current (liabilities)/assets				(5,646)	447,680
Total assets less current liabilities				472,884	963,051
Creditors: Amounts falling due after more than one year			9	(102,137)	(962,382)



Net assets				370,747	669

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		11	370,647	569

Total equity				370,747	669



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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.

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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 13 July 2026 and signed on its behalf by:
A. Edry
Director
13 July 2026

for the year ended 31 July 2025

General information

GREEN POWER TRADING UK LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 10266537

Its registered office is:

Portrack Grange Road

Stockton-On-Tees

TS18 2PH

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The directors have considered all available information about the future, including the company’s expected trading performance, cash flows and financial position, for a period of at least 12 months from the date of approval of these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on the going-concern basis.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is
reduced for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the
Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is
passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Trade Mark

10% Straight line

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% Straight line

Motor vehicles

25% Straight line

Furniture, fittings and equipment

20% Straight line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct production costs and, where appropriate, an allocation of production overheads. Costs are determined using the method most appropriate to each class of inventory, generally on a first-in, first-out basis.

Work in progress is valued at the cost of materials, direct labour and other direct costs incurred up to the reporting date, together with an appropriate proportion of production overheads. No revenue or profit is recognised within work in progress.

When stocks are sold, their carrying amount is recognised as an expense in the same period as the related revenue, which is recognised upon delivery of the goods and transfer of legal title to the customer.

Any write-down of stocks to net realisable value, and any losses of stocks, are recognised as an expense in the period in which they arise. Any subsequent reversal of a write-down is recognised as a reduction in the inventory expense in the period of reversal.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Deferred Income
Deferred income represents amounts received in advance in respect of extended warranty services sold with the Group’s products.

Income relating to extended warranties is initially deferred and recognised in turnover on a straight-line basis over the three-year warranty period, reflecting the period over which the warranty service is provided.

Amounts expected to be recognised within 12 months of the reporting date are classified as current liabilities. The remaining balance is classified as a non-current liability.

Operating lease commitments
At 31 July 2025, the company had total future minimum rental payments of £38,500 payable within one year under a non-cancellable operating lease. The rental agreement is renewed annually and there were no commitments falling due after more than one year.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is
a pension plan under which the company pays fixed contributions into a separate entity. Once the
contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in
accruals in the balance sheet. The assets of the plan are held separately from the company in
independently administered funds

Critical accounting estimates and judgements The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually
reviewed and are based on experience and other factors including expectations of future events that
are believed to be reasonable under the circumstances

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	38	32

4	Intangible fixed assets
			Patents and trade-marks	Total
			£	£
		Cost
		At 1 August 2024	1,040	1,040


		At 31 July 2025	1,040	1,040
		Amortisation and impairment
		At 1 August 2024	312	312
		Charge for the year	104	104


		At 31 July 2025	416	416
		Net book values
		At 31 July 2025	624	624
		At 31 July 2024	728	728

5	Tangible fixed assets
			Plant and machinery	Motor vehicles	Total
			£	£	£
		Cost or revaluation
		At 1 August 2024	505,833	29,554	535,387
		Additions	9,493	68,000	77,493



		At 31 July 2025	515,326	97,554	612,880
		Depreciation
		At 1 August 2024	5,833	14,911	20,744
		Charge for the year	101,175	13,055	114,230



		At 31 July 2025	107,008	27,966	134,974
		Net book values
		At 31 July 2025	408,318	69,588	477,906
		At 31 July 2024	500,000	14,643	514,643

6	Stocks
			2025	2024
			£	£


		Finished goods	242,150	528,654
			242,150	528,654

7	Debtors
			2025	2024
			£	£




		VAT recoverable	63,598	50,896

		Other debtors	1,000	-
		Prepayments and accrued income	26,657	19,750
			91,255	70,646

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	4,354	535


		Trade creditors	149,468	145,258

		Taxes and social security	515,097	385,005
		Loans from directors	416,800	2,390,000
		Other creditors	80,985	84,634
		Accruals and deferred income	952,387	616,374
			2,119,091	3,621,806

9	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£







		Accruals and deferred income	102,137	962,382
			102,137	962,382

Share Capital

The company has 100 allotted, called up and fully paid ordinary shares of £1 each, with a total nominal value of £100.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

Related party disclosures

Transactions with related parties

During the year, the company incurred fees of £476,200 from Green Power Limited (Israel), a company under common control. At the reporting date, the balance was fully settled.