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Registered number: 12205555
Powertutors Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12205555
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 77,472 52,524
77,472 52,524
CURRENT ASSETS
Debtors 5 913,570 695,088
Cash at bank and in hand 1,169,172 857,106
2,082,742 1,552,194
Creditors: Amounts Falling Due Within One Year 6 (619,708 ) (636,567 )
NET CURRENT ASSETS (LIABILITIES) 1,463,034 915,627
TOTAL ASSETS LESS CURRENT LIABILITIES 1,540,506 968,151
Creditors: Amounts Falling Due After More Than One Year 7 - (4,168 )
NET ASSETS 1,540,506 963,983
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 1,540,505 963,982
SHAREHOLDERS' FUNDS 1,540,506 963,983
Page 1
Page 2
For the year ending 31 December 2025 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
N Nankali
Director
02/09/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Powertutors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12205555 . The registered office is Raven House, 29 Linkfield Lane, Redhill, RH1 1SS.
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:
Motor Vehicles 25% RBM
Fixtures & Fittings 25% RBM
Computer Equipment 33% RBM
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 7)
15 7
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 83,500 4,062 11,593 99,155
Additions 82,270 6,141 2,979 91,390
Disposals (83,500 ) - - (83,500 )
As at 31 December 2025 82,270 10,203 14,572 107,045
Depreciation
As at 1 January 2025 36,531 2,407 7,693 46,631
Provided during the period 16,767 815 1,891 19,473
Disposals (36,531 ) - - (36,531 )
As at 31 December 2025 16,767 3,222 9,584 29,573
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2025 65,503 6,981 4,988 77,472
As at 1 January 2025 46,969 1,655 3,900 52,524
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 889,539 691,216
Other debtors 8,448 3,872
897,987 695,088
Due after more than one year
Leasehold improvement 15,583 -
913,570 695,088
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 172,443 152,989
Bank loans and overdrafts 4,416 10,644
Other creditors 30,733 31,418
Taxation and social security 412,116 441,516
619,708 636,567
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 4,168
Page 4