REGISTERED NUMBER: 04451871 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JUNE 2025 TO 31 AUGUST 2026

FOR

POWER TRANSPORT (STOCKPORT) LTD.

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr J B Power

Mrs K Power

SECRETARY:

Mrs K Power

REGISTERED OFFICE:

152 Broadstone Hall Road South

Heaton Chapel

Stockport

Cheshire

SK4 5JD

REGISTERED NUMBER:

04451871 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Tangible assets

4

-

21,779

CURRENT ASSETS

Debtors

5

-

28,463

Cash at bank

119,193

42,043

119,193

70,506

CREDITORS

Amounts falling due within one year

6

113,723

79,882

NET CURRENT ASSETS/(LIABILITIES)

5,470

(9,376

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,470

12,403

PROVISIONS FOR LIABILITIES

7

-

5,445

NET ASSETS

5,470

6,958

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

5,370

6,858

SHAREHOLDERS' FUNDS

5,470

6,958

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by:

Mr J B Power - Director

1.	STATUTORY INFORMATION

Power Transport (Stockport) 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.

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.

Turnover

Turnover represents the total amount receivable by the company for goods supplied and services provided, excluding value added tax and trade discounts.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and at variable rates on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

45,849

Disposals

(45,849

)

At 31 August 2026

-

DEPRECIATION

At 1 June 2025

24,070

Charge for period

7,115

Eliminated on disposal

(31,185

)

At 31 August 2026

-

NET BOOK VALUE

At 31 August 2026

-

At 31 May 2025

21,779

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

26,856

Other debtors

-

1,607

-

28,463

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

16,662

18,175

Other creditors

97,061

61,707

113,723

79,882

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Capital allowances in excess of depreciation

-

5,445

Deferred

tax

£

Balance at 1 June 2025

5,445

Provided during period

(5,445

)

Balance at 31 August 2026

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100