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REGISTERED NUMBER: 12167737 (England and Wales)












AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

COMAP CONTROL LIMITED

COMAP CONTROL LIMITED (REGISTERED NUMBER: 12167737)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


COMAP CONTROL LIMITED

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTORS: S Shepherd
J Gilchrist Smith





REGISTERED OFFICE: 1b Swallowfield Courtyard
Wolverhampton Road
Oldbury
B69 2JG





REGISTERED NUMBER: 12167737 (England and Wales)





AUDITORS: Magma Audit LLP (part of the Dains Group)
Chartered Accountants
Statutory Auditor
Unit 2, Charnwood Edge Business Park
Syston Road
Leicestershire
LE7 4UZ

COMAP CONTROL LIMITED (REGISTERED NUMBER: 12167737)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 203,923 151,897

CURRENT ASSETS
Stocks 217,830 240,937
Debtors 5 926,305 792,769
Cash at bank 2,444,408 1,252,515
3,588,543 2,286,221
CREDITORS
Amounts falling due within one year 6 (1,729,596 ) (570,492 )
NET CURRENT ASSETS 1,858,947 1,715,729
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,062,870

1,867,626

CAPITAL AND RESERVES
Called up share capital 392,937 392,937
Retained earnings 1,669,933 1,474,689
2,062,870 1,867,626

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2025 and were signed on its behalf by:





S Shepherd - Director


COMAP CONTROL LIMITED (REGISTERED NUMBER: 12167737)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024


1. STATUTORY INFORMATION

ComAp Control Limited is a private limited company limited by shares, registered in England and Wales. Its registered office address is 1b Swallowfield Courtyard, Wolverhampton Road, Oldbury, England, B69 2JG and the registered number is 12167737.

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.

The presentation currency of the financial statements is the Pound Sterling (£).

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', Section 33.1A, not to disclose related party transactions with group companies.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover
Turnover is measured as the fair value of amounts receivable for goods and services net of VAT and trade discounts and is recognised when goods are despatched.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery 50%, 33% or 15% straight line
Fixtures, fittings & computer equipment25% straight line
Motor vehicles25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

COMAP CONTROL LIMITED (REGISTERED NUMBER: 12167737)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

Taxation
The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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


Foreign currencies
Monetary 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.

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.

Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

COMAP CONTROL LIMITED (REGISTERED NUMBER: 12167737)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 13 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings
Plant and & computer Motor
machinery equipment vehicles Totals
£    £    £    £   
COST
At 1 January 2024 75,712 39,511 227,537 342,760
Additions - 16,803 118,309 135,112
Disposals (396 ) (16,520 ) (83,457 ) (100,373 )
At 31 December 2024 75,316 39,794 262,389 377,499
DEPRECIATION
At 1 January 2024 38,416 19,286 133,161 190,863
Charge for year 9,312 8,594 54,017 71,923
Eliminated on disposal (330 ) (16,027 ) (72,853 ) (89,210 )
At 31 December 2024 47,398 11,853 114,325 173,576
NET BOOK VALUE
At 31 December 2024 27,918 27,941 148,064 203,923
At 31 December 2023 37,296 20,225 94,376 151,897

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 627,603 602,590
Corporation tax recoverable 129,755 17,946
Prepayments and accrued income 168,947 172,233
926,305 792,769

Included within prepayments is an amount of £96,185 (2023 - £113,126) that is expected to be released after more than one year.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,355,328 214,063
Corporation tax - 114,776
Social security and other taxes 20,218 20,138
VAT 119,896 69,191
Other creditors 50 493
Accruals and deferred income 234,104 151,831
1,729,596 570,492

COMAP CONTROL LIMITED (REGISTERED NUMBER: 12167737)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 42,000 42,000
Between one and five years 168,000 168,000
In more than five years 98,000 140,000
308,000 350,000

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Auditors' Report was unqualified.

Paul Orton FCA FCCA (Senior Statutory Auditor)
for and on behalf of Magma Audit LLP (part of the Dains Group)

9. ULTIMATE CONTROLLING PARTY

The intermediate parent company is ComAp Control Holdings Limited a company incorporated in the United Kingdom. The ultimate parent undertaking is ComAp a.s., a company incorporated in the Czech Republic.

The largest and smallest group in which the results of the company are consolidated is the group headed by ComAp a.s. Consolidated accounts are available from U Uranie 1612/14a, 170 00 Praha 7-Holešovice, Czechia.