Power Engineering Consultancy Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10022077

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Fixed Assets	4		24,819		3,380

			24,819		3,380
CURRENT ASSETS
Debtors	5	8,716		4,641
Cash at bank		45,486		61,485

		54,202		66,126
Creditors: Amounts Falling Due Within One Year	6	(34,980 )		(35,857 )

NET CURRENT ASSETS (LIABILITIES)			19,222		30,269

TOTAL ASSETS LESS CURRENT LIABILITIES			44,041		33,649

Creditors: Amounts Falling Due After More Than One Year	7		(18,233 )		-

NET ASSETS			25,808		33,649

CAPITAL AND RESERVES
Called up share capital			10		10
Profit and Loss Account			25,798		33,639

SHAREHOLDERS' FUNDS			25,808		33,649

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Power Engineering Consultancy Services Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr S Shah

Director

04/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Power Engineering Consultancy Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10022077 . The registered office is 185 Albury Drive, Pinner, HA5 3RH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Equipment	25% on reducing balance
Motor Vehicles	25% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to surplus or deficit over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

2.5. Taxation

Taxation for the year comprises current tax alone. 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 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.

2.6. Pensions

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. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Power Engineering Consultancy Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Fixed Assets

	Equipment	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2025	9,386	-	9,386
Additions	718	28,755	29,473

As at 31 March 2026	10,104	28,755	38,859

Depreciation
As at 1 April 2025	6,006	-	6,006
Provided during the period	845	7,189	8,034

As at 31 March 2026	6,851	7,189	14,040

Net Book Value
As at 31 March 2026	3,253	21,566	24,819

As at 1 April 2025	3,380	-	3,380

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	8,100	4,500
Other debtors & prepayments	616	141

	8,716	4,641

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	3,272	-
Corporation tax	16,469	22,393
VAT creditors	8,606	8,613
Other creditors & accruals	2,249	2,845
Directors' loan accounts	4,384	2,006

	34,980	35,857

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Power Engineering Consultancy Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	18,233	-

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