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Powerail Engineering Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2025
Powerail Engineering Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Powerail Engineering Limited
Abridged Balance Sheet
As At 30 November 2025
Abridged Balance Sheet
Registered number: 03652753

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 462
|  |  | - |  | 462
CURRENT ASSETS
Debtors | 5 | 28,608 |  | 56,512 |
Cash at bank and in hand |  | 21,808 |  | 8,584 |
|  | 50,416 |  | 65,096 |
Creditors: Amounts Falling Due Within One Year |  | (34,013 ) |  | (43,765 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 16,403 |  | 21,331
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 16,403 |  | 21,793
Creditors: Amounts Falling Due After More Than One Year |  |  | (18,000 ) |  | (20,118 )
NET (LIABILITIES)/ASSETS |  |  | (1,597 ) |  | 1,675
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (1,697 ) |  | 1,575
SHAREHOLDERS' FUNDS |  |  | (1,597) |  | 1,675

Page 1
Page 2
Powerail Engineering Limited
Abridged Balance Sheet (continued)
As At 30 November 2025
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 November 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Robert Power Director
24 August 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Powerail Engineering Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 November 2025
Notes to the Abridged Financial Statements
1. General Information
Powerail Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03652753 . The registered office is 2 Mountside, Stanmore, Middlesex, HA7 2DT.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Motor Vehicles | 25% on cost
Fixtures & Fittings | 25% on reducing balance

2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
Page 3
Page 4
Powerail Engineering Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 December 2024 | 38,804
Disposals | (9,188 )
As at 30 November 2025 | 29,616
Depreciation
As at 1 December 2024 | 38,342
Provided during the period | 462
Disposals | (9,188 )
As at 30 November 2025 | 29,616
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | 462

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Other debtors | 11,949 |  | 11,949

6. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 6,485 |  | 10,466

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Robert Power | 39,680 | 26,651 | (87,099 ) | - | (20,768 )

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