POWERMECH SERVICES LIMITED

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

Registered number: 03549305

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		140,053		95,390

			140,053		95,390
CURRENT ASSETS
Stocks	5	144,226		272,028
Debtors	6	14,916		21,586
Cash at bank and in hand		72,212		44,375

		231,354		337,989
Creditors: Amounts Falling Due Within One Year	7	(209,585 )		(176,320 )

NET CURRENT ASSETS (LIABILITIES)			21,769		161,669

TOTAL ASSETS LESS CURRENT LIABILITIES			161,822		257,059

Creditors: Amounts Falling Due After More Than One Year	8		(53,217 )		(46,540 )

NET ASSETS			108,605		210,519

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			108,603		210,517

SHAREHOLDERS' FUNDS			108,605		210,519

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POWERMECH SERVICES LIMITED

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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.

On behalf of the board

Mr Danny Stanzl

Director

11/08/2026

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

1. General Information

POWERMECH SERVICES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03549305 . The registered office is 98 Stafford Road, Wallington, ENGLAND, SM6 9AY.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Leasehold	15% straight line basis
Plant & Machinery	33.33% per anum straight line basis
Motor Vehicles	33.33% per anum straight line basis
Fixtures & Fittings	33.33% per anum straight line basis
Computer Equipment	33.33% per anum straight line basis

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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POWERMECH SERVICES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: NIL)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 September 2024	85,077	894,989	109,892	-
Additions	-	23,793	72,282	14,456

As at 31 August 2025	85,077	918,782	182,174	14,456

Depreciation
As at 1 September 2024	85,077	800,407	109,084	-
Provided during the period	-	39,454	24,361	4,818

As at 31 August 2025	85,077	839,861	133,445	4,818

Net Book Value
As at 31 August 2025	-	78,921	48,729	9,638

As at 1 September 2024	-	94,582	808	-


	Computer Equipment	Total
	£	£
Cost
As at 1 September 2024	-	1,089,958
Additions	4,147	114,678

As at 31 August 2025	4,147	1,204,636

Depreciation
As at 1 September 2024	-	994,568
Provided during the period	1,382	70,015

As at 31 August 2025	1,382	1,064,583

Net Book Value
As at 31 August 2025	2,765	140,053

As at 1 September 2024	-	95,390

5. Stocks

	2025	2024
	£	£
Finished goods	144,226	272,028

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POWERMECH SERVICES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	8,892
Other debtors	14,916	12,694

	14,916	21,586

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	34,541	2,844
Trade creditors	48,767	57,101
Bank loans and overdrafts	101,416	32,652
Other creditors	8,965	60,583
Taxation and social security	15,896	23,140

	209,585	176,320

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	53,217	16,998
Bank loans	-	29,542

	53,217	46,540

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	34,541	2,844
Later than one year and not later than five years	53,217	16,998

	87,758	19,842

	87,758	19,842

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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