S M Control Engineering Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03028740

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		180,151		147,457

			180,151		147,457
CURRENT ASSETS
Stocks	5	35,884		23,200
Debtors	6	52,384		160,027
Cash at bank and in hand		380,082		429,497

		468,350		612,724
Creditors: Amounts Falling Due Within One Year	7	(355,206 )		(436,313 )

NET CURRENT ASSETS (LIABILITIES)			113,144		176,411

TOTAL ASSETS LESS CURRENT LIABILITIES			293,295		323,868

Creditors: Amounts Falling Due After More Than One Year	8		-		(12,653 )

NET ASSETS			293,295		311,215

CAPITAL AND RESERVES
Called up share capital	9		10,018		10,018
Profit and Loss Account			283,277		301,197

SHAREHOLDERS' FUNDS			293,295		311,215

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S M Control Engineering Limited

Balance Sheet (continued)

As At 31 March 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S Bajwa

Director

22 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

S M Control Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03028740 . The registered office is 246 Green Lane, Walsall, West Midlands, WS2 8HS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Financial Instruments

There are no financial instruments that need reporting here.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 6)

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S M Control Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	18,445	232,968	251,413
Additions	-	106,824	106,824
Disposals	-	(56,355 )	(56,355 )

As at 31 March 2025	18,445	283,437	301,882

Depreciation
As at 1 April 2024	18,445	85,511	103,956
Provided during the period	-	47,504	47,504
Disposals	-	(29,729 )	(29,729 )

As at 31 March 2025	18,445	103,286	121,731

Net Book Value
As at 31 March 2025	-	180,151	180,151

As at 1 April 2024	-	147,457	147,457

5. Stocks

	2025	2024
	£	£
Stock	35,884	23,200

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,800	97,154
Prepayments and accrued income	-	3,000
Amounts owed by group undertakings	50,584	-
Amounts owed by subsidiaries	-	59,873

	52,384	160,027

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	147,120	233,364
Bank loans and overdrafts	92,920	89,591
Other taxes and social security	5,056	5,629
VAT	54,872	19,573
Accruals and deferred income	55,198	41,426
Directors' loan accounts	40	40
Amounts owed to parent undertaking	-	46,690

	355,206	436,313

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S M Control Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	12,653

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10,018	10,018

10. Financial Instruments

There are no financial instruments that need reporting here.

11. Ultimate Controlling Party

The company's ultimate controlling party is RANR Holdings Limited by virtue of its ownership of 100% of the issued voting share capital in the company.

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