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Registered number: 04894285
Power Project Support Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04894285
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 78 161
Tangible Assets 5 126,927 82,425
127,005 82,586
CURRENT ASSETS
Debtors 6 716,936 362,925
Cash at bank and in hand 544,889 689,038
1,261,825 1,051,963
Creditors: Amounts Falling Due Within One Year 7 (408,498 ) (294,786 )
NET CURRENT ASSETS (LIABILITIES) 853,327 757,177
TOTAL ASSETS LESS CURRENT LIABILITIES 980,332 839,763
PROVISIONS FOR LIABILITIES
Deferred Taxation (31,732 ) (20,607 )
NET ASSETS 948,600 819,156
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 948,500 819,056
SHAREHOLDERS' FUNDS 948,600 819,156
Page 1
Page 2
For the year ending 30 April 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 M Tweed
Director
25 August 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Power Project Support Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04894285 . The registered office is Gibson House Hurricane Court, Hurricane Close, Stafford, Staffordshire, ST16 1GZ.
2. Accounting Policies
2.1. Basis of Preparation of 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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.  The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from electricity commissioning services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the extent to which the contract has been fulfilled.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
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.
Other intangible assets are being amortised evenly over their estimated useful life of 10 years.
2.4. 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:
Plant & Machinery - 25% on reducing balance
Motor Vehicles - 25% on reducing balance
Fixtures & Fittings - 25% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.
2.6. 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.
...CONTINUED
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Page 4
2.6. Taxation - continued
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 May 2025 825
As at 30 April 2026 825
Amortisation
As at 1 May 2025 664
Provided during the period 83
As at 30 April 2026 747
Net Book Value
As at 30 April 2026 78
As at 1 May 2025 161
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2025 71,998 123,559 22,504 218,061
Additions 374 76,065 1,793 78,232
Disposals (1,677 ) - (6,985 ) (8,662 )
As at 30 April 2026 70,695 199,624 17,312 287,631
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 May 2025 64,517 55,270 15,849 135,636
Provided during the period 2,002 28,846 1,613 32,461
Disposals (1,372 ) - (6,021 ) (7,393 )
As at 30 April 2026 65,147 84,116 11,441 160,704
Net Book Value
As at 30 April 2026 5,548 115,508 5,871 126,927
As at 1 May 2025 7,481 68,289 6,655 82,425
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 471,190 338,697
Prepayments and accrued income 32,092 24,228
Directors' loan accounts 213,654 -
716,936 362,925
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 233,050 147,577
Corporation tax 92,050 99,824
Other taxes and social security 3,677 3,160
VAT 72,098 38,575
Other creditors 1,305 941
Accruals and deferred income 4,076 2,761
Directors' loan accounts 2,242 1,948
408,498 294,786
8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
9. Other Commitments
Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £nil (2025: £4,322).
Page 5
Page 6
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2025 Amounts advanced Amounts repaid Amounts written off As at 30 April 2026
£ £ £ £ £
Mrs Claire Tweed - 213,654 - - 213,654
The loan is provided with interest at a rate of 3.75% and is repayable on demand.
Page 6