REGISTERED NUMBER: 02275832 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

NEWBURN POWER RENTAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Carole Elizabeth Bright

Mark Grahame Henstock

REGISTERED OFFICE:

Unit 36, Lidgate Crescent

Langthwaite Business Park

South Kirkby

Pontefract

West Yorkshire

WF9 3NR

REGISTERED NUMBER:

02275832 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

First Floor, Unit 12

Pennine Business Park

Longbow Close, Bradley

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,344,354

1,368,926

1,344,354

1,368,926

CURRENT ASSETS

Stocks

33,057

10,145

Debtors

6

986,039

1,142,173

Cash at bank and in hand

307,214

680,087

1,326,310

1,832,405

CREDITORS

Amounts falling due within one year

7

759,215

765,821

NET CURRENT ASSETS

567,095

1,066,584

TOTAL ASSETS LESS CURRENT LIABILITIES

1,911,449

2,435,510

CREDITORS

Amounts falling due after more than one year

8

189,754

293,387

NET ASSETS

1,721,695

2,142,123

CAPITAL AND RESERVES

Called up share capital

2

2

Profit and loss account

1,721,693

2,142,121

1,721,695

2,142,123

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

Carole Elizabeth Bright - Director

1.	STATUTORY INFORMATION

Newburn Power Rental Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill has been amortised evenly over its estimated useful life of 10 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intellectual property are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

Over the term of the lease

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment - 10% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

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.

Pension costs and other post-retirement benefits

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.

Income recognition

Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

Hire purchase and leasing commitments

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the leases. The benefits of lease incentives are recognised in the profit and loss account over the shorter of the lease period and the period to the next rent review at which the rent is expected to be reset to market rates.

Finance cost of debt

The finance costs of debt, including interest and issue costs, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Intellectual

Goodwill

property

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

94,040

45,170

139,210

AMORTISATION

At 1 December 2024

and 30 November 2025

94,040

45,170

139,210

NET BOOK VALUE

At 30 November 2025

-

-

-

At 30 November 2024

-

-

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 December 2024

82,987

2,380,716

9,819

Additions

-

168,339

-

Disposals

-

(52,432

)

-

At 30 November 2025

82,987

2,496,623

9,819

DEPRECIATION

At 1 December 2024

82,987

1,347,170

8,836

Charge for year

-

119,533

246

Eliminated on disposal

-

(45,878

)

-

At 30 November 2025

82,987

1,420,825

9,082

NET BOOK VALUE

At 30 November 2025

-

1,075,798

737

At 30 November 2024

-

1,033,546

983

Motor

Computer

vehicles

Equipment

Totals

£

£

£

COST

At 1 December 2024

906,141

-

3,379,663

Additions

16,995

4,750

190,084

Disposals

-

-

(52,432

)

At 30 November 2025

923,136

4,750

3,517,315

DEPRECIATION

At 1 December 2024

571,744

-

2,010,737

Charge for year

87,848

475

208,102

Eliminated on disposal

-

-

(45,878

)

At 30 November 2025

659,592

475

2,172,961

NET BOOK VALUE

At 30 November 2025

263,544

4,275

1,344,354

At 30 November 2024

334,397

-

1,368,926

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

620,103

586,661

Amounts owed by group company

250,000

250,000

Amounts owed by related party

-

176,904

Other debtors

115,936

128,608

986,039

1,142,173

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Invoice financing

56,830

64,589

Hire purchase contracts (see note 9)

196,091

227,030

Trade creditors

291,693

317,894

Amounts owed to related party

53,096

-

Taxation and social security

65,995

22,909

Other creditors

95,510

133,399

759,215

765,821

The obligations under invoice financing are secured by a charge on the company's assets.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

189,754

293,387

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Gross obligations repayable:

Within one year

220,241

263,225

Between one and five years

201,133

319,600

421,374

582,825

Finance charges repayable:

Within one year

24,150

36,195

Between one and five years

11,379

26,213

35,529

62,408

Net obligations repayable:

Within one year

196,091

227,030

Between one and five years

189,754

293,387

385,845

520,417

The obligations under finance leases and hire purchase contracts are secured by a charge on the assets purchased under these agreements.

10.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £53,007 (2024: £52,982). Contributions totalling £1,792 (2024: £896) were payable to the fund at the year end and are included in creditors.