REGISTERED NUMBER: 09342297 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

All-4 Power Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A M Shepherd

REGISTERED OFFICE:

First Floor

7 Marina Court

Maple Drive

Hinckley

LE10 3BF

REGISTERED NUMBER:

09342297 (England and Wales)

ACCOUNTANTS:

Gopsall Services Limited

First Floor

7 Marina Court

Maple Drive

Hinckley

LE10 3BF

FIXED ASSETS

Intangible assets

4

667

918

Tangible assets

5

215,813

172,209

216,480

173,127

CURRENT ASSETS

Stocks

912,926

1,174,478

Debtors

6

924,510

909,890

Cash at bank and in hand

4,447,854

2,940,980

6,285,290

5,025,348

CREDITORS

Amounts falling due within one year

7

6,135,867

4,850,122

NET CURRENT ASSETS

149,423

175,226

TOTAL ASSETS LESS CURRENT LIABILITIES

365,903

348,353

PROVISIONS FOR LIABILITIES

20,838

30,838

NET ASSETS

345,065

317,515

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

344,965

317,415

345,065

317,515

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 September 2026 and were signed by:

A M Shepherd - Director

1.	STATUTORY INFORMATION

All-4 Power Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

Going concern

The directors assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The directors make this assessment in respect of a period of at least one year from the date of the approval of the financial statements.The directors have concluded that there are no material uncertainties about the company's ability to continue as a going concern and they are satisfied that the company has adequate resources to continue to meet its liabilities as they fall due and, therefore, that it remains appropriate to continue to adopt going concern basis of accounting in the preparation of the financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Patents and licences are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

5% on cost

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Foreign currencies

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 rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Provisions

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable, and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, considering the related risks and uncertainties, and the related increases are generally charged as an expense to profit or loss.

Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

1,001

AMORTISATION

At 1 January 2025

83

Charge for year

251

At 31 December 2025

334

NET BOOK VALUE

At 31 December 2025

667

At 31 December 2024

918

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

37,702

12,355

212,734

7,215

270,006

Additions

3,028

1,640

92,945

9,608

107,221

At 31 December 2025

40,730

13,995

305,679

16,823

377,227

DEPRECIATION

At 1 January 2025

1,817

9,532

80,950

5,498

97,797

Charge for year

2,037

893

56,183

4,504

63,617

At 31 December 2025

3,854

10,425

137,133

10,002

161,414

NET BOOK VALUE

At 31 December 2025

36,876

3,570

168,546

6,821

215,813

At 31 December 2024

35,885

2,823

131,784

1,717

172,209

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

10,665

16,025

Other debtors

913,845

893,865

924,510

909,890

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

-

25,456

Trade creditors

7,974

19,685

Amounts owed to group undertakings

5,669,409

4,502,651

Taxation and social security

454,624

228,256

Other creditors

3,860

74,074

6,135,867

4,850,122

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank overdraft

-

106

Bank loans

-

25,350

-

25,456

Both Barclays Security Trustee Limited and Lloyds Bank PLC hold charges covering all the property or undertaking of the company.

Hire purchase debts are secured against the assets to which they relate.

9.	RELATED PARTY DISCLOSURES

Included within Other debtors is amounts due to a connected parties totalling £913,913 (2024: £893,400)