Company registration number: NI674942
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Wee Power Ltd
Pages for filing with the Registrar
Company registration number: NI674942
Wee Power Ltd
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 4 51,922 56,943
Tangible assets 5 43,740 10,986
95,662 67,929
Current assets
Debtors 500 (4,696)
Cash at bank and in hand 52,228 71,728
52,728 67,032
Creditors: amounts falling due within one year
6 (44,432) (69,915)
Net current assets/(liabilities) 8,296 (2,883)
Total assets less current liabilities 103,958 65,046
Creditors: Amounts falling due after more than one year
7 (29,724) -
Provisions for liabilities (1,487) -
NET ASSETS 72,747 65,046
Capital and reserves
Called up share capital 4 4
Profit and loss account 72,743 65,042
TOTAL EQUITY 72,747 65,046
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: NI674942
Wee Power Ltd
Balance sheet - continued
as at 31 December 2025
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 to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 4 August 2026 and signed on its behalf by:
Mrs H Strydom, Director
4 August 2026
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Wee Power Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Wee Power Ltd is a private company registered in Northern Ireland. Its registered number is NI674942. The company is limited by shares. Its registered office is 40a Antrim Road, Lurgan, Craigavon, County Armagh, BT67 9BW.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Straight-line amortisation over 15 years - 6.67% straight line
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Improvements to property - 10% straight line
Plant and machinery - 16.67% straight line
Motor vehicles - 33.33% straight line
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Wee Power Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 27 (2024 - 24).
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Wee Power Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Intangible assets
Straight-line amortisation over 15 years


£
Cost
At 1 January 2025 75,320
At 31 December 2025 75,320
Amortisation
At 1 January 2025 18,377
Charge for year 5,021
At 31 December 2025 23,398
Net book value
At 31 December 2025 51,922
At 31 December 2024 56,943
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 51,183
Additions 43,800
At 31 December 2025 94,983
Depreciation
At 1 January 2025 40,197
Charge for year 11,046
At 31 December 2025 51,243
Net book value
At 31 December 2025 43,740
At 31 December 2024 10,986
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Wee Power Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
6 Creditors: amounts falling due within one year
2025 2024
£ £
Hire purchase and finance leases 6,815 -
Other creditors 25,025 44,855
Taxation 7,589 20,057
Accruals and deferred income 5,003 5,003
44,432 69,915
At the year end, creditors falling due within one year comprised corporation tax payable of £7,589 (2024: £20,057), hire purchase obligations of £6,815 (2024: £nil), amounts owed to directors of £24,854 (2024: £44,854), accruals of £5,003 (2024: £5,003), and customer overpayments and rounding of £171 (2024: £1). Total creditors falling due within one year were £44,432 (2024: £69,915).
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Hire purchase and finance leases 29,724 -
Creditors falling due after more than one year comprise hire purchase obligations of £29,724 (2024: £nil). The obligations are secured on the related motor vehicle.
8 Share capital
The allotted, called up and fully paid share capital comprises 4 ordinary shares of £1 each (2024: 4 ordinary shares of £1 each).
9 Related party transactions
Key management personnel during the year comprised Heather Elaine Strydom, Jonathan Scott Taylor, Elizabeth Edith Taylor and Morné Strydom. At 31 December 2025, the company owed £12,446 (2024: £22,446) to Elizabeth Edith Taylor and £12,408 (2024: £22,408) to Heather Elaine Strydom. These loans are unsecured, interest-free and have no fixed terms of repayment. During the year, the company made cash repayments of £42,000 to Elizabeth Edith Taylor and received cash advances of £32,000 from her. The company also made cash repayments of £10,000 to Heather Elaine Strydom. No amounts due to related parties were written off or waived during the year.



10 Guarantees and other financial commitments
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Wee Power Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
10 Guarantees and other financial commitments - continued
Hire purchase commitments During the year, the company acquired a Porsche Taycan under a hire purchase agreement. The cash price was £43,800, of which £5,000 was paid as a deposit and £38,800 was financed. Future minimum hire purchase payments are £9,267 within one year and £33,988 between one and five years, giving total future payments of £43,255. After deducting future finance charges, the liability included in creditors is £6,815 falling due within one year and £29,724 falling due after more than one year. Operating lease commitments At 31 December 2025, the company had future minimum operating lease commitments relating to a Citroën Berlingo of £4,575 due within one year (2024: £4,575) and £8,006 due between one and five years (2024: £12,580). Total commitments were £12,581 (2024: £17,155). Operating lease expenses recognised during the year comprised £4,575 for the Citroën Berlingo and £9,362 for a Tesla Model Y. Future commitments relating to the Tesla Model Y have not been quantified because the signed agreement was not available when the financial statements were prepared.











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