Registration number: NI611811

CONTROL AND ACCESS SOLUTIONS LIMITED

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

CONTROL AND ACCESS SOLUTIONS LIMITED

Company Information

Director

Mr Desmond McMahon

Registered office

5 Lower Catherine Street Newry Co Down BT35 6BE

Bankers

Ulster Bank Newry 86 Hill Street Newry BT34 1BT

Accountants

SP McKeown & Co Ltd Chartered Certified Accountants & Tax Advisors5 Lower Catherine Street Newry Co Down BT35 6BE

CONTROL AND ACCESS SOLUTIONS LIMITED

(Registration number: NI611811)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	1,440	2,400
Tangible assets	5	1,102	1,436
		2,542	3,836
Current assets
Debtors	6	1	1
Cash at bank and in hand		1,518	3,699
		1,519	3,700
Creditors: Amounts falling due within one year	7	(10,645)	(12,313)
Net current liabilities		(9,126)	(8,613)
Total assets less current liabilities		(6,584)	(4,777)
Provisions for liabilities		-	200
Net liabilities		(6,584)	(4,577)
Capital and reserves
Called up share capital	8	1	1
Retained earnings		(6,585)	(4,578)
Shareholders' deficit		(6,584)	(4,577)

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 12 September 2025
 

......................................... Mr Desmond McMahon Director

CONTROL AND ACCESS SOLUTIONS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is:
5 Lower Catherine Street
Newry
Co Down
BT35 6BE

The principal place of business is:
4 Wilton Grove
Bessbrook
Newry
BT35 7EU

These financial statements were authorised for issue by the director on 12 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

CONTROL AND ACCESS SOLUTIONS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Office equipment	20% reducing balance
Motor Vehicles	20% reducing balance

Intangible assets

Intangible assets are depreciated using 10% Straight Line method

Development costs

Software and website development costs (not research costs) may be recognised as internally generated intangibles only if the entity can demonstrate the technical feasibility of completing the intangible asset so that it will be available for use or sale.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Web-site Development	10% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

CONTROL AND ACCESS SOLUTIONS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

CONTROL AND ACCESS SOLUTIONS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Intangible assets

	Internally generated software development costs  £	Total £
Cost or valuation
At 1 April 2024	9,600	9,600
At 31 March 2025	9,600	9,600
Amortisation
At 1 April 2024	7,200	7,200
Amortisation charge	960	960
At 31 March 2025	8,160	8,160
Carrying amount
At 31 March 2025	1,440	1,440
At 31 March 2024	2,400	2,400

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	1,600	5,420	7,525	14,545
At 31 March 2025	1,600	5,420	7,525	14,545
Depreciation
At 1 April 2024	1,463	5,063	6,583	13,109
Charge for the year	22	77	235	334
At 31 March 2025	1,485	5,140	6,818	13,443
Carrying amount
At 31 March 2025	115	280	707	1,102
At 31 March 2024	137	357	942	1,436

CONTROL AND ACCESS SOLUTIONS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Debtors

Current	2025 £	2024 £
Other debtors	1	1
	1	1

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	350	350
Other creditors	10,295	11,963
	10,645	12,313

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

9	Related party transactions