IRIS Accounts Production v24.1.4.33 10204264 Board of Directors 1.6.23 31.5.24 31.5.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh102042642023-05-31102042642024-05-31102042642023-06-012024-05-31102042642022-05-31102042642022-06-012023-05-31102042642023-05-3110204264ns15:EnglandWales2023-06-012024-05-3110204264ns14:PoundSterling2023-06-012024-05-3110204264ns10:Director12023-06-012024-05-3110204264ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3110204264ns10:SmallEntities2023-06-012024-05-3110204264ns10:AuditExempt-NoAccountantsReport2023-06-012024-05-3110204264ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-3110204264ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3110204264ns10:FullAccounts2023-06-012024-05-3110204264ns10:OrdinaryShareClass12023-06-012024-05-3110204264ns10:Director22023-06-012024-05-3110204264ns10:RegisteredOffice2023-06-012024-05-3110204264ns5:CurrentFinancialInstruments2024-05-3110204264ns5:CurrentFinancialInstruments2023-05-3110204264ns5:ShareCapital2024-05-3110204264ns5:ShareCapital2023-05-3110204264ns5:RetainedEarningsAccumulatedLosses2024-05-3110204264ns5:RetainedEarningsAccumulatedLosses2023-05-3110204264ns5:MotorVehicles2023-06-012024-05-3110204264ns5:ComputerEquipment2023-06-012024-05-3110204264ns5:MotorVehicles2023-05-3110204264ns5:ComputerEquipment2023-05-3110204264ns5:MotorVehicles2024-05-3110204264ns5:ComputerEquipment2024-05-3110204264ns5:MotorVehicles2023-05-3110204264ns5:ComputerEquipment2023-05-3110204264ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-05-3110204264ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-05-3110204264ns10:OrdinaryShareClass12024-05-3110204264ns10:Director222023-05-3110204264ns10:Director222022-05-3110204264ns10:Director222023-06-012024-05-3110204264ns10:Director222022-06-012023-05-3110204264ns10:Director222024-05-3110204264ns10:Director222023-05-31
REGISTERED NUMBER: 10204264 (England and Wales)


















AUTOMATION AND CONTROL SYSTEMS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024






AUTOMATION AND CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 10204264)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


AUTOMATION AND CONTROL SYSTEMS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTORS: J B Coghlan
S D Davies





REGISTERED OFFICE: Delfryn Heol-Y-Mynydd
Cefn Coed
Merthyr Tydfil
Mid Glamorgan
CF48 2NQ





REGISTERED NUMBER: 10204264 (England and Wales)





ACCOUNTANTS: MHA (trading name of MacIntyre Hudson LLP)
Limited liability partnership in England & Wales
Registered number OC312313
Elfed House
Oak Tree Court
Cardiff Gate Business Park
CARDIFF
County of Cardiff
CF23 8RS

AUTOMATION AND CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 10204264)

BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 33,412 44,572

CURRENT ASSETS
Debtors 5 67,727 134,409
Cash at bank 47,957 97,259
115,684 231,668
CREDITORS
Amounts falling due within one year 6 (5,561 ) (63,826 )
NET CURRENT ASSETS 110,123 167,842
TOTAL ASSETS LESS CURRENT
LIABILITIES

143,535

212,414

PROVISIONS FOR LIABILITIES (8,096 ) (10,830 )
NET ASSETS 135,439 201,584

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 135,437 201,582
SHAREHOLDERS' FUNDS 135,439 201,584

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2024 and were signed on its behalf by:




S D Davies - Director


AUTOMATION AND CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 10204264)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024


1. STATUTORY INFORMATION

Automation And Control Systems Limited 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 company's functional and presentational currency in the financial statements is the Sterling (£), rounded to the nearest pound.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

There have been no material departures from Financial Reporting Standard 102 1A.

Turnover
Turnover represents amounts billed and billable in respect of work undertaken during the year exclusive of VAT.

Unbilled work undertaken during the year is valued by the directors at selling price less an allowance for any work which is not recoverable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 10% on cost
Computer equipment - 10% on cost

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

Current tax
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantively enacted at 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

AUTOMATION AND CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 10204264)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 June 2023 48,982 39,851 88,833
Additions - 3,472 3,472
Disposals - (38,024 ) (38,024 )
At 31 May 2024 48,982 5,299 54,281
DEPRECIATION
At 1 June 2023 14,694 29,567 44,261
Charge for year 4,898 9,734 14,632
Eliminated on disposal - (38,024 ) (38,024 )
At 31 May 2024 19,592 1,277 20,869
NET BOOK VALUE
At 31 May 2024 29,390 4,022 33,412
At 31 May 2023 34,288 10,284 44,572

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 20,915 99,115
Work to be billed 27,119 31,074
Social security and other tax 3,169 -
Directors' current accounts 72 -
Corporation tax 13,089 -
Prepayments and accrued income 3,363 4,220
67,727 134,409

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation tax - 26,572
VAT 1,946 33,640
Directors' current accounts 624 624
Accruals and deferred income 2,991 2,990
5,561 63,826

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2

AUTOMATION AND CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 10204264)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2024 and 31 May 2023:

2024 2023
£    £   
J B Coghlan
Balance outstanding at start of year - -
Amounts advanced 72 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 72 -

The loan is interest free and was repaid after the year end but before the date of this report.