Z-Power Limited - Filleted accounts

Registered number

05323894

Z-Power Limited

Unaudited Filleted Accounts

28 February 2026

Z-Power Limited
Registered number:		05323894
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		-			938

Current assets
Stocks		68,000			72,000
Debtors	5	15,590			6,834
Cash at bank and in hand		110,419			99,188
		194,009			178,022

Creditors: amounts falling due within one year	6	(136,790)			(128,185)

Net current assets			57,219			49,837

Net assets			57,219			50,775

Capital and reserves
Called up share capital			1,100			1,100
Profit and loss account			56,119			49,675

Shareholders' funds			57,219			50,775

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P Alford
Director
Approved by the board on 25 August 2026

Z-Power Limited
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 3 years
	Motor vehicles	over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			7		7


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 March 2025					270,000
	At 28 February 2026					270,000

	Amortisation
	At 1 March 2025					270,000
	At 28 February 2026					270,000

	Net book value
	At 28 February 2026					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 March 2025	1,048		58,000		59,048
	Disposals	-		(43,000)		(43,000)
	At 28 February 2026	1,048		15,000		16,048

	Depreciation
	At 1 March 2025	1,048		57,062		58,110
	Charge for the year	-		938		938
	On disposals	-		(43,000)		(43,000)
	At 28 February 2026	1,048		15,000		16,048

	Net book value
	At 28 February 2026	-		-		-
	At 28 February 2025	-		938		938


5	Debtors			2026		2025
£					£

	Trade debtors			10,448		1,616
	Other debtors			5,142		5,218
				15,590		6,834


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			35,584		37,280
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			51,820		40,116
	Taxation and social security costs			22,269		27,692
	Other creditors			27,117		23,097
				136,790		128,185


7	Other financial commitments			2026		2025
£					£

	Total future minimum payments under non-cancellable operating leases			31,000		43,000


8	Controlling party
	The companies parent company is Z Power Holdings Limited. Its registered office is:
	2 Old Cott Close
	Boothstown
	Worsley
	Manchester
	M28 1 UN

8	Other information

	Z-Power Limited is a private company limited by shares and incorporated in England. Its registered office is:
	2 Old Croft Close
	Boothstown
	Worsley
	Manchester
	M28 1UN