Company Registration No. 08531944 (England and Wales)
Constant Power Solutions Ltd
Unaudited accounts
for the year ended 30 April 2026
Constant Power Solutions Ltd
Unaudited accounts
Contents
Constant Power Solutions Ltd
Company Information
for the year ended 30 April 2026
Company Number
08531944 (England and Wales)
Registered Office
Unit C3 The Vivars Industrial Centre
Vivars Way Canal Road
Selby
North Yorkshire
YO8 8BE
England
Accountants
Pure Cloud Accountancy Ltd
Devere House
Vicar Lane
Little Germany
Bradford
BD1 5AH
Constant Power Solutions Ltd
Statement of financial position
as at 30 April 2026
Tangible assets
755,119
1,258,136
Inventories
706,131
1,612,242
Cash at bank and in hand
1,435
216,777
Creditors: amounts falling due within one year
(1,086,790)
(1,946,704)
Net current assets
1,282,503
788,927
Total assets less current liabilities
2,037,622
2,047,064
Creditors: amounts falling due after more than one year
-
(580,249)
Net assets
2,037,622
1,466,815
Called up share capital
2
2
Capital redemption reserve
2
2
Profit and loss account
2,037,618
1,466,811
Shareholders' funds
2,037,622
1,466,815
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 September 2026 and were signed on its behalf by
B Wu
Director
Company Registration No. 08531944
Constant Power Solutions Ltd
Notes to the Accounts
for the year ended 30 April 2026
Constant Power Solutions Ltd is a private company, limited by shares, registered in England and Wales, registration number 08531944. The registered office is Unit C3 The Vivars Industrial Centre, Vivars Way Canal Road, Selby, North Yorkshire, YO8 8BE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The accounts are presented in £ sterling which is the functional currency of the entity.
The directors, having made due and careful enquiry, are of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the date of the statement of financial position and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. Details of these judgements are set out in the accounting policies.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10 years straight line basis
Motor vehicles
5 years straight line basis
Computer equipment
3 to 4 year straight line basis
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Constant Power Solutions Ltd
Notes to the Accounts
for the year ended 30 April 2026
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be
received.
Government grants are recognised using the accrual model and the performance model.
Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the
carrying amount of the asset.
Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition
criteria, they are recognised as a liability.
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Constant Power Solutions Ltd
Notes to the Accounts
for the year ended 30 April 2026
Expenditure on research and development is written off in the year in which it is incurred.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 May 2025
1,206,528
91,264
43,571
75,710
54,837
1,471,910
Additions
-
1,094
92,522
436
11,630
105,682
Disposals
(576,749)
-
(8,995)
-
-
(585,744)
At 30 April 2026
629,779
92,358
127,098
76,146
66,467
991,848
At 1 May 2025
-
50,086
39,865
72,507
51,316
213,774
Charge for the year
-
8,970
9,021
3,173
3,140
24,304
On disposals
-
-
(1,349)
-
-
(1,349)
At 30 April 2026
-
59,056
47,537
75,680
54,456
236,729
At 30 April 2026
629,779
33,302
79,561
466
12,011
755,119
At 30 April 2025
1,206,528
41,178
3,706
3,203
3,521
1,258,136
5
Investments
Subsidiary undertakings
Valuation at 30 April 2026
-
Amounts falling due within one year
Trade debtors
1,482,053
228,658
Accrued income and prepayments
83,028
88,499
Other debtors
96,646
589,455
Constant Power Solutions Ltd
Notes to the Accounts
for the year ended 30 April 2026
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
324,523
513,749
Trade creditors
671,370
679,474
Taxes and social security
2,633
25
Other creditors
11,118
96,534
Loans from directors
12,002
81,549
HSBC Bank plc holds a fixed and floating charge over all property and undertaking of the business.
8
Creditors: amounts falling due after more than one year
2026
2025
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
10
Average number of employees
During the year the average number of employees was 12 (2025: 11).