| REGISTERED NUMBER: |
| POWERBETTER DEVELOPMENTS LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 1ST APRIL 2025 TO 31ST DECEMBER 2025 |
| REGISTERED NUMBER: |
| POWERBETTER DEVELOPMENTS LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 1ST APRIL 2025 TO 31ST DECEMBER 2025 |
| POWERBETTER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 02220082) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 1ST APRIL 2025 TO 31ST DECEMBER 2025 |
| Page |
| Balance Sheet | 1 | to | 2 |
| Notes to the Financial Statements | 3 | to | 7 |
| POWERBETTER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 02220082) |
| BALANCE SHEET |
| 31ST DECEMBER 2025 |
| 2025 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 7 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Capital redemption reserve | 10 |
| Retained earnings | 10 |
| SHAREHOLDERS' FUNDS |
| 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. |
| POWERBETTER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 02220082) |
| BALANCE SHEET - continued |
| 31ST DECEMBER 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| POWERBETTER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 02220082) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 1ST APRIL 2025 TO 31ST DECEMBER 2025 |
| 1. | STATUTORY INFORMATION |
| Powerbetter Developments Limited is a |
| Registered number: |
| Registered office: |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. |
| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. |
| At the time of signing these accounts, having considered the economic climate, the directors expectations and intentions for the next 12 months, and the availability of working capital, the directors are of the opinion that the company will remain viable for the foreseeable future and accordingly these financial statements have been prepared on the going concern basis. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| When the outcome of a transaction can be estimated reliably, turnover from ground remediation works is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to work done. |
| Tangible fixed assets |
| Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. |
| 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. |
| Land and buildings | - Over the lease term |
| Plant and machinery | - 25% reducing balance |
| Motor vehicles | - 25% reducing balance |
| Office equipment | - 33% reducing balance |
| Stocks |
| Stocks are stated 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 stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate. |
| POWERBETTER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 02220082) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1ST APRIL 2025 TO 31ST DECEMBER 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 balance sheet date. |
| 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 average rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
| 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. |
| Financial instruments |
| The company only enters into transactions in ‘basic’ financial instruments which result in the recognition of assets and liabilities; these include trade and other debtors and creditors, bank balances, loans from banks and other third parties, and loans to related parties. These are recognised in the company’s balance sheet when it becomes party to the contractual provisions of the instrument. |
| Basic financial assets (other than those classified as payable within one year) are initially measured at cost and are subsequently carried at cost or amortised cost using the effective interest method, less any impairment losses. Basic financial assets classed as receivable within one year are not amortised. |
| Basic financial liabilities (other than those classified as payable within one year) are initially measured at present value of future cash flows and subsequently at amortised cost using the effective interest method. Basic financial liabilities classed as payable within one year are not amortised. |
| Financial assets and liabilities are offset, with the net amount reported in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. |
| Leasing and hire purchase commitments |
| Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors. |
| Where goods are sold using finance leases, the entity recognises turnover from the sale of goods and the rights to receive future lease payments as a debtor. Minimum lease payments are apportioned between finance income and the reduction of the lease debtor with finance income allocated so as to produce a constant periodic rate of interest on the net investment in the finance lease. |
| Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| POWERBETTER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 02220082) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1ST APRIL 2025 TO 31ST DECEMBER 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Short | Plant and | and |
| leasehold | machinery | fittings |
| £ | £ | £ |
| COST |
| At 1st April 2025 |
| Additions |
| Exchange differences | ( |
) |
| At 31st December 2025 |
| DEPRECIATION |
| At 1st April 2025 |
| Charge for period |
| Exchange differences | ( |
) |
| At 31st December 2025 |
| NET BOOK VALUE |
| At 31st December 2025 |
| At 31st March 2025 |
| Motor | Computer |
| vehicles | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1st April 2025 |
| Additions |
| Exchange differences | ( |
) | ( |
) |
| At 31st December 2025 |
| DEPRECIATION |
| At 1st April 2025 |
| Charge for period |
| Exchange differences | ( |
) | ( |
) |
| At 31st December 2025 |
| NET BOOK VALUE |
| At 31st December 2025 |
| At 31st March 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2025 |
| £ | £ |
| Trade debtors |
| Amounts owed by related parties | 24,823 | - |
| Other debtors |
| POWERBETTER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 02220082) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1ST APRIL 2025 TO 31ST DECEMBER 2025 |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts (see note 8) |
| Trade creditors |
| Amounts owed to related parties | - | 19,396 |
| Taxation and social security |
| Other creditors |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2025 |
| £ | £ |
| Bank loans |
| Hire purchase contracts (see note 8) |
| 8. | LEASING AGREEMENTS |
| Minimum lease payments fall due as follows: |
| Hire purchase |
| contracts |
| 2025 | 2025 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| Non-cancellable |
| operating leases |
| 2025 | 2025 |
| £ | £ |
| Within one year |
| Between one and five years |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2025 |
| value: | £ | £ |
| Ordinary | £1 | 53 | 53 |
| A Ordinary | £1 | 10 | 10 |
| B Ordinary | £1 | 10 | 10 |
| 73 | 73 |
| POWERBETTER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 02220082) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1ST APRIL 2025 TO 31ST DECEMBER 2025 |
| 10. | RESERVES |
| Capital |
| Retained | redemption |
| earnings | reserve | Totals |
| £ | £ | £ |
| At 1st April 2025 | 1,682,509 |
| Deficit for the period | ( |
) | ( |
) |
| Dividends | ( |
) | ( |
) |
| At 31st December 2025 | 1,559,856 |