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REGISTERED NUMBER: 02492970 (England and Wales)

















Engineering Control Supplies Limited

Financial Statements

for the Year Ended 31 July 2024






Engineering Control Supplies Limited (Registered number: 02492970)

Contents of the Financial Statements
for the year ended 31 July 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Engineering Control Supplies Limited

Company Information
for the year ended 31 July 2024







DIRECTORS: M G R Dukes
Mrs K S White
Mrs E J Whitty



REGISTERED OFFICE: Roman Hill Trading Estate
Broadmayne
Dorchester
Dorset
DT2 8LY



REGISTERED NUMBER: 02492970 (England and Wales)



ACCOUNTANTS: Read Woodruff
Chartered Accountants
24 Cornwall Road
Dorchester
Dorset
DT1 1RX



BANKERS: HSBC Bank plc
15 Cornhill
Dorchester
Dorset
DT1 1BJ

Engineering Control Supplies Limited (Registered number: 02492970)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 211,232 1,087,923
Investments 6 15,075 15,075
226,307 1,102,998

CURRENT ASSETS
Stocks 37,390 20,870
Debtors 7 896,693 295,345
Cash at bank and in hand 388,375 227,673
1,322,458 543,888
CREDITORS
Amounts falling due within one year 8 353,961 419,566
NET CURRENT ASSETS 968,497 124,322
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,194,804

1,227,320

CREDITORS
Amounts falling due after more than one
year

9

(8,778

)

(19,064

)

PROVISIONS FOR LIABILITIES (52,808 ) (63,532 )
NET ASSETS 1,133,218 1,144,724

CAPITAL AND RESERVES
Called up share capital 154 154
Capital redemption reserve 288 288
Retained earnings 1,132,776 1,144,282
SHAREHOLDERS' FUNDS 1,133,218 1,144,724

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Engineering Control Supplies Limited (Registered number: 02492970)

Balance Sheet - continued
31 July 2024


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 Board of Directors and authorised for issue on 10 April 2025 and were signed on its behalf by:




M G R Dukes - Director Mrs K S White - Director




Mrs E J Whitty - Director


Engineering Control Supplies Limited (Registered number: 02492970)

Notes to the Financial Statements
for the year ended 31 July 2024


1. STATUTORY INFORMATION

Engineering Control Supplies 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

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 nil years.

Patents and licences
Amortisation was provided at 10% on cost per annum in order to write off patents and licences over their estimated useful life.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

The directors consider that freehold properties are maintained in such a state of repair that their residual value is at least equal to their net book value. As a result, the corresponding depreciation charge for the year is nil. The directors perform annual impairment reviews to ensure that the recoverable amount is not lower than the carrying value.

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


Engineering Control Supplies Limited (Registered number: 02492970)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


2. ACCOUNTING POLICIES - continued
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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 18 ) .

4. INTANGIBLE FIXED ASSETS
Patents
and
Goodwill licences Totals
£    £    £   
COST
At 1 August 2023
and 31 July 2024 242,400 6,778 249,178
AMORTISATION
At 1 August 2023
and 31 July 2024 242,400 6,778 249,178
NET BOOK VALUE
At 31 July 2024 - - -
At 31 July 2023 - - -

Engineering Control Supplies Limited (Registered number: 02492970)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 August 2023 826,416 886,124 88,157 76,975 1,877,672
Additions - 25,755 6,489 - 32,244
Disposals (826,416 ) (146,047 ) - (73,975 ) (1,046,438 )
At 31 July 2024 - 765,832 94,646 3,000 863,478
DEPRECIATION
At 1 August 2023 - 662,280 66,590 60,879 789,749
Charge for year - 33,861 3,593 3,180 40,634
Eliminated on disposal - (114,875 ) - (63,262 ) (178,137 )
At 31 July 2024 - 581,266 70,183 797 652,246
NET BOOK VALUE
At 31 July 2024 - 184,566 24,463 2,203 211,232
At 31 July 2023 826,416 223,844 21,567 16,096 1,087,923

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 August 2023
and 31 July 2024 15,075
NET BOOK VALUE
At 31 July 2024 15,075
At 31 July 2023 15,075

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 243,129 239,707
Amounts owed by group undertakings 594,600 -
Other debtors 37,184 32,472
Prepayments and accrued income 21,780 23,166
896,693 295,345

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,289 25,587
Trade creditors 185,721 208,311
UK corporation tax 86,684 84,199
Tax and social security costs 14,420 9,681
Other creditors 43,030 32,332
Directors' current accounts - 3,052
Accruals and deferred income 13,817 56,404
353,961 419,566

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 8,778 19,064

Engineering Control Supplies Limited (Registered number: 02492970)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans - 15,552



11. OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments totalling £69,423.

12. ULTIMATE CONTROLLING PARTY

The controlling party is EngCon Holdings Ltd, 24 Cornwall Road, Dorchester, DT1 1RX.