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Registered number: 16126466






POW TRADING LTD


ACCOUNTS

FOR THE 307 DAY PERIOD ENDED 31 DECEMBER 2025
























Prepared By:
McMillan Rose & Co Ltd
Chartered Certified Accountants
Haltgate house
52a Hullbridge Road
South Woodham Ferrers
Essex
CM3 5NH


ACCOUNTS
FOR THE 307 DAY PERIOD ENDED 31 DECEMBER 2025





DIRECTORS
Mr A Brown
Mrs J Brown
Mr R Brown
Mrs A Wombwell
Mrs J Speakman
Mr T Speakman


REGISTERED OFFICE
Honeywood Farm
Honey Pot Lane
Chelmsford
Essex
CM3 6RT


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 16126466



ACCOUNTANTS
McMillan Rose & Co Ltd
Chartered Certified Accountants
Haltgate house
52a Hullbridge Road
South Woodham Ferrers
Essex
CM3 5NH


ACCOUNTS
FOR THE307 DAY PERIODENDED31 DECEMBER 2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31 December 2025

			2025
	Notes		£

FIXED ASSETS
Tangible assets	3		22,899

CURRENT ASSETS
Stock		19,500
Debtors	5	594
Cash at bank and in hand		6,938
		27,032
CREDITORS: Amounts falling due within one year	6	150,645
NET CURRENT LIABILITIES			(123,613)
TOTAL ASSETS LESS CURRENT LIABILITIES			(100,714)

CAPITAL AND RESERVES

Called up share capital	8		100
Profit and loss account			(100,814)
SHAREHOLDERS' FUNDS			(100,714)

For the year ending 31 December 2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 27 August 2026 and signed on their behalf by



.............................
Mr A Brown
Director




1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		25%
Fixtures and Fittings		15%
Equipment		25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1b. Going Concern
These financial statements have been prepared on the going concern basis on the assumption that the directors continue to support the company financially until such time as the company is able to meet its liabilities as they fall due




1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




3. TANGIBLE FIXED ASSETS

	Plant and
	Machinery Etc.	Total
	£	£
Cost
Additions	30,170	30,170
At 31 December 2025	30,170	30,170
Depreciation
For the 307 day period	7,271	7,271
At 31 December 2025	7,271	7,271
Net Book Amounts
At 31 December 2025	22,899	22,899




5. DEBTORS				2025
				£

Amounts falling due within one year:
Trade debtors				464
Other debtors				130
				594




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025
				£
Bank loans and overdrafts				2,562
Trade creditors				53,408
Taxation and social security				31,988
Other creditors				62,687
				150,645

Included within other creditors are obligations under finance leases				351




7. SECURED CREDITORS
				2025
				£
Amount of bank loans and overdrafts which are secured				2,562
Amount of other creditors which are secured				351

The finance leases are secured on the related assets.




8. SHARE CAPITAL				2025
				£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each				100
				100

New shares issued during period:
100 Ordinary shares of £1 each				100
				100




9. PARENT COMPANY
The parent company is Butterstone Holdings Ltd, a company incorporated in England.




2. EMPLOYEES

				2025
				No.
Average number of employees				28