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REGISTERED NUMBER: 12166536 (England and Wales)












AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

COMAP CONTROL HOLDINGS LIMITED

COMAP CONTROL HOLDINGS LIMITED (REGISTERED NUMBER: 12166536)

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 HOLDINGS LIMITED

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTOR: J Gilchrist Smith





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





REGISTERED NUMBER: 12166536 (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 HOLDINGS LIMITED (REGISTERED NUMBER: 12166536)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £   
FIXED ASSETS
Investments 4 3,300,000 3,300,000
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,300,000

3,300,000

CAPITAL AND RESERVES
Called up share capital 3,300,000 3,300,000
3,300,000 3,300,000

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 director and authorised for issue on 15 August 2025 and were signed by:





J Gilchrist Smith - Director


COMAP CONTROL HOLDINGS LIMITED (REGISTERED NUMBER: 12166536)

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


1. STATUTORY INFORMATION

Comap Control Holdings 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 12166536.

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 (£).

Preparation of consolidated financial statements
The financial statements contain information about Comap Control Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, ComAp a.s, .

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 director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Investments in subsidiaries
Investment in the subsidiary company is held at cost less accumulated impairment losses.

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.

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.


COMAP CONTROL HOLDINGS LIMITED (REGISTERED NUMBER: 12166536)

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


2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - NIL ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2024
and 31 December 2024 3,300,000
NET BOOK VALUE
At 31 December 2024 3,300,000
At 31 December 2023 3,300,000

5. 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)

6. ULTIMATE CONTROLLING PARTY

The company's immediate parent undertaking and controlling party is ComAp a.s., a company registered 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.