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Registered number: 03727685 CJ RINGWOOD CONTROLS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
CJ RINGWOOD CONTROLS LIMITED REGISTERED NUMBER: 03727685 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 88,288 |  | 87,397
Investments | 6 |  | 6,111 |  | 5,899
|  |  | 94,399 |  | 93,296
Current assets |  |  |  |  |
Stocks |  | 10,550 |  | 17,680 |
Debtors | 7 | 153,244 |  | 131,185 |
Bank & cash balances |  | 178,687 |  | 199,297 |
|  | 342,481 |  | 348,162 |
Creditors: amounts falling due within one year | 8 | (124,617) |  | (114,918) |
Net current assets |  |  | 217,864 |  | 233,244
Total assets less current liabilities |  |  | 312,263 |  | 326,540
Creditors: amounts falling due after more than one year | 9 |  | (1,667) |  | (11,667)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (19,896) |  | (19,786) |
|  |  | (19,896) |  | (19,786)
Net assets |  |  | 290,700 |  | 295,087
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 290,698 |  | 295,085
|  |  | 290,700 |  | 295,087
Page 1
CJ RINGWOOD CONTROLS LIMITED REGISTERED NUMBER: 03727685 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 August 2025.
Caroline Ann Ringwood
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
CJ RINGWOOD CONTROLS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
CJ Ringwood Controls Limited is a private company limited by shares and incorporated in England and Wales, registration number 03727685. The registered office is 80 Grove Lane, Holt, Norfolk, NR25 6ED. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
CJ RINGWOOD CONTROLS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.3 | Operating leases
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Finance leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase 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 creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds. Page 4
CJ RINGWOOD CONTROLS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.9 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge 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. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting 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. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.10 | Intangible assets
Goodwill represents the difference between amounts paid on the cost of a business combination and the aquirer's interest in the fair value of its identifiable assets and liabilites of the acquiree at the date of aquisition. Subsequent to initial recognition, Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Income statement over its useful economic life.
| 2.11 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is provided on the following basis:
|  |  |  | Leasehold improvements | - | 10% straight line
|  |  |  | Plant and machinery | - | 20% reducing balance
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Office equipment | - | 20% reducing balance
Page 5
CJ RINGWOOD CONTROLS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.12 | Valuation of investments
Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.13 | Stocks
Stocks are stated at the lower of cost and net realisable value.
| 2.14 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.15 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are 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.
| 2.16 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.17 | Holiday pay accrual
A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the reporting date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the reporting date.
| 2.18 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.
3. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2024 - 8).
Page 6
CJ RINGWOOD CONTROLS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 April 2024 | 44,000
| At 31 March 2025 | 44,000
| Amortisation |
| At 1 April 2024 | 44,000
| At 31 March 2025 | 44,000
| Net book value |
| At 31 March 2025 | -
| At 31 March 2024 | -
Page 7
CJ RINGWOOD CONTROLS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Tangible fixed assets
|  | Leasehold improvements | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 April 2024 | 12,870 | 3,900 | 166,746 | 35,950 | 219,466
| Additions | - | - | 37,395 | 4,006 | 41,401
| Disposals | - | - | (20,950) | (725) | (21,675)
| At 31 March 2025 | 12,870 | 3,900 | 183,191 | 39,231 | 239,192
| Depreciation |  |  |  |  |
| At 1 April 2024 | 12,331 | 3,714 | 89,534 | 26,490 | 132,069
| Charge for the year on owned assets | 100 | 37 | 25,706 | 2,645 | 28,488
| Disposals | - | - | (9,166) | (487) | (9,653)
| At 31 March 2025 | 12,431 | 3,751 | 106,074 | 28,648 | 150,904
| Net book value |  |  |  |  |
| At 31 March 2025 | 439 | 149 | 77,117 | 10,583 | 88,288
| At 31 March 2024 | 539 | 186 | 77,212 | 9,460 | 87,397
6. | Fixed asset investments
|  | Listed investments
|  | £
| Cost or valuation |
| At 1 April 2024 | 5,899
| Revaluations | 212
| At 31 March 2025 | 6,111
Page 8
CJ RINGWOOD CONTROLS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 121,893 | 81,322
| Other debtors | 29,806 | 47,627
| Prepayments and accrued income | 1,545 | 2,236
|  | 153,244 | 131,185
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,000 | 10,000
| Trade creditors | 32,448 | 43,207
| Corporation tax | 46,679 | 32,489
| Other taxation and social security | 16,249 | 7,573
| Other creditors | 4,027 | 7,203
| Accruals and deferred income | 15,214 | 14,446
|  | 124,617 | 114,918
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,667 | 11,667
|  | 1,667 | 11,667
| There are no amounts included above on which any security has been given by the small entity.
Page 9
CJ RINGWOOD CONTROLS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,000 | 10,000
|  | 10,000 | 10,000
| Amounts falling due 1-2 years |  |
| Bank loans | 1,667 | 10,000
|  | 1,667 | 10,000
| Amounts falling due 2-5 years |  |
| Bank loans | - | 1,667
|  | - | 1,667
|  | 11,667 | 21,667
11. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £16,916 (2024: £18,425). Contributions totalling £120 (2024: £216) were payable to the fund at the balance sheet date and are included in creditors.
12. | Transactions with directors
At the year end the directors owed the company £29,346 (2024: £31,380) which is included in other debtors. Interest has been charged on any overdrawn balance at 2.25% per annum. The loan account was repaid in full after the year end.
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