Company registration number 06529314 (England and Wales)
CUBE CONTROLS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
CUBE CONTROLS LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
CUBE CONTROLS LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CUBE CONTROLS LIMITED FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cube Controls Limited for the year ended 31 March 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Cube Controls Limited, as a body, in accordance with the terms of our engagement letter dated 25 August 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Cube Controls Limited and state those matters that we have agreed to state to the b oard of d irectors of Cube Controls Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cube Controls Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Cube Controls Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cube Controls Limited. You consider that Cube Controls Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cube Controls Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Carpenter Box
4 September 2025
Chartered Accountants
Amelia House
Crescent Road
Worthing
West Sussex
BN11 1RL
CUBE CONTROLS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
40,693
46,756
Investments
4
2,875
2,875
43,568
49,631
Current assets
Debtors
6
212,776
209,438
Cash at bank and in hand
473,438
379,847
686,214
589,285
Creditors: amounts falling due within one year
7
(250,913)
(181,625)
Net current assets
435,301
407,660
Total assets less current liabilities
478,869
457,291
Provisions for liabilities
(10,100)
(11,500)
Net assets
468,769
445,791
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
468,669
445,691
Total equity
468,769
445,791

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 4 September 2025
Mr A J Williams
Director
Company Registration No. 06529314
CUBE CONTROLS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Cube Controls Limited is a private company limited by shares incorporated in England and Wales. The registered office is Amelia House, Crescent Road, Worthing, West Sussex, BN11 1RL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the director true has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The director ha s considered relevant information, including the company’s principal risks and uncertainties, and the impact of subsequent events in making their assessment. Based on these assessments and having regard to the resources available to the entity, the director ha s concluded that there is no material uncertainty and that he can continue to adopt the going concern basis in preparing the annual report and financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration receiv able for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.4
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
15% and 20% straight line per annum
Fixtures, fittings and equipment
20% diminishing balance per annum
Computer equipment
25% diminishing balance per annum
Motor Vehicle
25% diminishing balance per annum

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.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

CUBE CONTROLS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

CUBE CONTROLS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 9 (2024 - 8).

3
Tangible fixed assets
Plant and machinery
Fixtures, fittings and equipment
Computer equipment
Motor Vehicle
Total
£
£
£
£
£
Cost
At 1 April 2024
21,580
4,137
55,039
69,917
150,673
Additions
-
0
-
0
5,818
-
0
5,818
At 31 March 2025
21,580
4,137
60,857
69,917
156,491
Depreciation and impairment
At 1 April 2024
21,580
3,842
34,679
43,816
103,917
Depreciation charged in the year
-
0
59
5,297
6,525
11,881
At 31 March 2025
21,580
3,901
39,976
50,341
115,798
Carrying amount
At 31 March 2025
-
0
236
20,881
19,576
40,693
At 31 March 2024
-
0
295
20,360
26,101
46,756
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
2,875
2,875
5
Financial instruments
2025
2024
£
£
Carrying amount of financial assets
Instruments measured at fair value through profit or loss
2,875
2,875
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
206,352
203,033
Other debtors
6,424
6,405
212,776
209,438
CUBE CONTROLS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
120,423
38,776
Taxation and social security
124,105
80,337
Other creditors
6,385
62,512
250,913
181,625
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
9
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
12,650
9,250
10
Directors' transactions
Description
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Director's loan
-
-
1,012
1,012
-
1,012
1,012
2025-03-31 2024-04-01 false false false 04 September 2025 CCH Software CCH Accounts Production 2025.100 No description of principal activity Mr A Williams Mrs F J Williams 06529314 2024-04-01 2025-03-31 06529314 2025-03-31 06529314 2024-03-31 06529314 core:PlantMachinery 2025-03-31 06529314 core:FurnitureFittings 2025-03-31 06529314 core:ComputerEquipment 2025-03-31 06529314 core:MotorVehicles 2025-03-31 06529314 core:PlantMachinery 2024-03-31 06529314 core:FurnitureFittings 2024-03-31 06529314 core:ComputerEquipment 2024-03-31 06529314 core:MotorVehicles 2024-03-31 06529314 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 06529314 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 06529314 core:CurrentFinancialInstruments 2025-03-31 06529314 core:CurrentFinancialInstruments 2024-03-31 06529314 core:ShareCapital 2025-03-31 06529314 core:ShareCapital 2024-03-31 06529314 core:RetainedEarningsAccumulatedLosses 2025-03-31 06529314 core:RetainedEarningsAccumulatedLosses 2024-03-31 06529314 core:ShareCapitalOrdinaryShareClass1 2025-03-31 06529314 core:ShareCapitalOrdinaryShareClass1 2024-03-31 06529314 bus:Director1 2024-04-01 2025-03-31 06529314 core:PlantMachinery 2024-04-01 2025-03-31 06529314 core:FurnitureFittings 2024-04-01 2025-03-31 06529314 core:ComputerEquipment 2024-04-01 2025-03-31 06529314 core:MotorVehicles 2024-04-01 2025-03-31 06529314 2023-04-01 2024-03-31 06529314 core:PlantMachinery 2024-03-31 06529314 core:FurnitureFittings 2024-03-31 06529314 core:ComputerEquipment 2024-03-31 06529314 core:MotorVehicles 2024-03-31 06529314 2024-03-31 06529314 core:WithinOneYear 2025-03-31 06529314 core:WithinOneYear 2024-03-31 06529314 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 06529314 bus:OrdinaryShareClass1 2025-03-31 06529314 bus:OrdinaryShareClass1 2024-03-31 06529314 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06529314 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06529314 bus:FRS102 2024-04-01 2025-03-31 06529314 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 06529314 bus:CompanySecretary1 2024-04-01 2025-03-31 06529314 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP