REGISTERED NUMBER: 04824077 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2024

for

Control House Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P M Summerskill

Mrs C L Summerskill

REGISTERED OFFICE:

Unit 2

Westbury Street

Elland

West Yorkshire

HX5 9AT

REGISTERED NUMBER:

04824077 (England and Wales)

ACCOUNTANTS:

Crowther Chartered Accountants

Abacus House

Pennine Business Park

Longbow Close

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Intangible assets

4

211,318

230,910

Tangible assets

5

4,029

6,886

215,347

237,796

CURRENT ASSETS

Stocks

6

95,494

88,453

Debtors

7

406,812

494,013

502,306

582,466

CREDITORS

Amounts falling due within one year

8

382,700

383,231

NET CURRENT ASSETS

119,606

199,235

TOTAL ASSETS LESS CURRENT LIABILITIES

334,953

437,031

CREDITORS

Amounts falling due after more than one year

9

285,182

236,468

NET ASSETS

49,771

200,563

CAPITAL AND RESERVES

Called up share capital

39,922

39,922

Retained earnings

9,849

160,641

SHAREHOLDERS' FUNDS

49,771

200,563

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

Mr P M Summerskill - Director

1.	STATUTORY INFORMATION

Control House Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website development costs are being amortised evenly over their estimated useful life of ten years.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Website

development

Computer

costs

software

Totals

£

£

£

COST

At 1 October 2023

4,320

300,592

304,912

Additions

-

12,000

12,000

At 30 September 2024

4,320

312,592

316,912

AMORTISATION

At 1 October 2023

838

73,164

74,002

Amortisation for year

432

31,160

31,592

At 30 September 2024

1,270

104,324

105,594

NET BOOK VALUE

At 30 September 2024

3,050

208,268

211,318

At 30 September 2023

3,482

227,428

230,910

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 October 2023

and 30 September 2024

19,188

9,032

12,597

57,982

98,799

DEPRECIATION

At 1 October 2023

19,188

8,183

11,275

53,267

91,913

Charge for year

-

213

199

2,445

2,857

At 30 September 2024

19,188

8,396

11,474

55,712

94,770

NET BOOK VALUE

At 30 September 2024

-

636

1,123

2,270

4,029

At 30 September 2023

-

849

1,322

4,715

6,886

6.

STOCKS

30.9.24

30.9.23

£

£

Stocks

95,494

88,453

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade debtors

301,973

331,112

Other debtors

104,839

162,901

406,812

494,013

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Bank loans and overdrafts (see note 10)

104,274

98,702

Trade creditors

83,812

82,614

Taxation and social security

98,567

86,256

Other creditors

96,047

115,659

382,700

383,231

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.24

30.9.23

£

£

Bank loans (see note 10)

285,182

236,468

10.

LOANS

An analysis of the maturity of loans is given below:

30.9.24

30.9.23

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

10,740

16,508

Bank loans

93,534

82,194

Other loans

8,692

5,841

112,966

104,543

Amounts falling due between one and two years:

Bank loans - 1-5 years

285,182

236,468

11.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.9.24

30.9.23

£

£

Within one year

12,201

1,590

Between one and five years

9,587

1,590

In more than five years

-

795

21,788

3,975

12.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.24

30.9.23

£

£

Bank loans

378,716

318,662

HSBC Bank PLC hold a fixed and floating charge over all assets of the company.

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24

30.9.23

£

£

Director 1

Balance outstanding at start of year

140,046

96,722

Amounts advanced

111,711

112,512

Amounts repaid

(184,299

)

(69,188

)

Balance outstanding at end of year

67,458

140,046

14.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr P M Summerskill.