Registration number: 06900254

Power Installations (UK) Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Power Installations (UK) Limited

(Registration number: 06900254)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	156,347	168,741
Current assets
Debtors	5	322,521	370,764
Cash at bank and in hand		258,400	206,426
		580,921	577,190
Creditors: Amounts falling due within one year	6	(246,834)	(265,164)
Net current assets		334,087	312,026
Total assets less current liabilities		490,434	480,767
Creditors: Amounts falling due after more than one year	6	(105,135)	(107,409)
Provisions for liabilities		(39,157)	(42,185)
Net assets		346,142	331,173
Capital and reserves
Called up share capital		8	8
Retained earnings		346,134	331,165
Shareholders' funds		346,142	331,173

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Power Installations (UK) Limited

(Registration number: 06900254)
Balance Sheet as at 30 November 2025

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 5 August 2026 and signed on its behalf by:
 

......................................... Mr L N Bavington Director

Power Installations (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Power Installations (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets less estimated residual value, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% and 33% Reducing balance

Provisions

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

Leases

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 shorter.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 13 (2024 - 13).

Power Installations (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 December 2024	12,594	254,362	19,639	286,595
Additions	1,916	43,780	9,324	55,020
Disposals	-	(44,979)	-	(44,979)
At 30 November 2025	14,510	253,163	28,963	296,636
Depreciation
At 1 December 2024	8,021	98,023	11,810	117,854
Charge for the year	1,644	43,639	3,584	48,867
Eliminated on disposal	-	(26,432)	-	(26,432)
At 30 November 2025	9,665	115,230	15,394	140,289
Carrying amount
At 30 November 2025	4,845	137,933	13,569	156,347
At 30 November 2024	4,573	156,339	7,829	168,741

5

Debtors

Current	2025 £	2024 £
Trade debtors	212,076	219,281
Other debtors	110,445	151,483
	322,521	370,764

Power Installations (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Other borrowings	7	39,038	29,915
Trade creditors		36,795	29,001
Taxation and social security		21,672	17,870
Other creditors		149,329	188,378
		246,834	265,164

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Other borrowings	7	105,135	107,409

7	Loans and borrowings

Included within other borrowings are hire purchase liabilities. These liabilities are secured on the associated assets held by the company.

8	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £1,079 (2024 - £1,079).

Power Installations (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

9	Related party transactions

Transactions with directors

2025	At 1 December 2024 £	Advances to director £	Repayments by director £	At 30 November 2025 £
Mr P Johnson
	99,314	58,709	(99,314)	58,709
Mr L N Bavington
	37,432	37,456	(37,432)	37,456

2024	At 1 December 2023 £	Advances to director £	Repayments by director £	At 30 November 2024 £
Mr P Johnson
	55,698	179,108	(135,492)	99,314
Mr L N Bavington
	9,550	101,627	(73,745)	37,432