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Registered number: 12210841
CDS CONTROLS LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2024
M C Accountants
Chartered Certified Accountants
19 Market Square
Sandbach
Cheshire
CW11 1AT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 12210841
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 46,950 23,303
46,950 23,303
CURRENT ASSETS
Stocks 5 19,028 25,860
Debtors 6 476,087 436,284
Cash at bank and in hand 71,689 133,106
566,804 595,250
Creditors: Amounts Falling Due Within One Year 7 (403,744 ) (354,179 )
NET CURRENT ASSETS (LIABILITIES) 163,060 241,071
TOTAL ASSETS LESS CURRENT LIABILITIES 210,010 264,374
Creditors: Amounts Falling Due After More Than One Year 8 (57,939 ) (47,233 )
NET ASSETS 152,071 217,141
CAPITAL AND RESERVES
Called up share capital 10 50,000 50,000
Profit and Loss Account 102,071 167,141
SHAREHOLDERS' FUNDS 152,071 217,141
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For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Menzies
Director
20th June 2025
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CDS CONTROLS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12210841 . The registered office is Unit B1 Fraylings Business Park, Davenport Street, Stoke-On-Trent, ST6 4LN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% Reducing Balance
Plant & Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 3 Years Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 10)
10 10
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2023 18,872 - 47,122 1,621
Additions - 2,458 48,524 -
Disposals - - (39,212 ) -
As at 30 September 2024 18,872 2,458 56,434 1,621
...CONTINUED
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Depreciation
As at 1 October 2023 11,143 - 32,212 957
Provided during the period 1,546 492 12,757 133
Disposals - - (26,805 ) -
As at 30 September 2024 12,689 492 18,164 1,090
Net Book Value
As at 30 September 2024 6,183 1,966 38,270 531
As at 1 October 2023 7,729 - 14,910 664
Computer Equipment Total
£ £
Cost
As at 1 October 2023 3,318 70,933
Additions - 50,982
Disposals - (39,212 )
As at 30 September 2024 3,318 82,703
Depreciation
As at 1 October 2023 3,318 47,630
Provided during the period - 14,928
Disposals - (26,805 )
As at 30 September 2024 3,318 35,753
Net Book Value
As at 30 September 2024 - 46,950
As at 1 October 2023 - 23,303
5. Stocks
2024 2023
£ £
Materials 19,028 25,860
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 452,833 403,357
Prepayments and accrued income 11,131 17,286
Other debtors 12,123 1,963
Director's loan account - 13,678
476,087 436,284
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 169,292 169,221
Corporation tax 54,204 39,856
Other taxes and social security 5,519 6,265
VAT 39,823 30,204
Other creditors 131,940 105,667
Accruals and deferred income 2,966 2,966
403,744 354,179
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 41,270 20,564
Bank loans 16,669 26,669
57,939 47,233
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 41,270 20,564
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 50,000 50,000
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr James Menzies 13,678 - 13,678 - -
The above loan is unsecured, interest free and repayable on demand.
12. Related Party Transactions
During the financial year, the company sold goods from JS Sports (UK) £67.58 (2023, £70.00).
James Menzies is also a director and shareholder of JS Sports (UK) Ltd. 
Also the company paid J & G Meakin Cricket Club £15,000, (2023,£15,000) for advertising during the year.
All transactions above were done at arms lenght. 
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