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Company Registration No. 01506748 (England and Wales)
Control Gear (Filtration) Limited Unaudited accounts for the year ended 30 April 2025
Control Gear (Filtration) Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Control Gear (Filtration) Limited Company Information for the year ended 30 April 2025
Directors
G Bevan S Holder
Secretary
G Bevan
Company Number
01506748 (England and Wales)
Registered Office
Heol Groeswen Treforest Industrial Estate Pontypridd CF37 5YF
Accountants
R H Jeffs & Rowe Ltd 27-28 Gelliwastad Road Pontypridd CF37 2BW
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Control Gear (Filtration) Limited for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Control Gear (Filtration) Limited for the year ended 30 April 2025 as set out on pages 5 - 8 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 icaew.com/membershandbook.
This report is made solely to the Board of Directors of Control Gear (Filtration) Limited, as a body, in accordance with the terms of our engagement letter dated 30 June 2016. Our work has been undertaken solely to prepare for your approval the accounts of Control Gear (Filtration) Limited and state those matters that we have agreed to state to the Board of Directors of Control Gear (Filtration) Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Control Gear (Filtration) Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Control Gear (Filtration) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Control Gear (Filtration) Limited. You consider that Control Gear (Filtration) 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 accounts of Control Gear (Filtration) 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 accounts.
R H Jeffs & Rowe Ltd Chartered Accountants 27-28 Gelliwastad Road Pontypridd CF37 2BW 3 November 2025
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Control Gear (Filtration) Limited Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
109,575
155,345
Investments
5
-
100
109,575
155,445
Current assets
Inventories
502,500
678,686
Debtors
6
3,448,355
2,606,902
Cash at bank and in hand
256,547
382,194
4,207,402
3,667,782
Creditors: amounts falling due within one year
7
(1,226,462)
(944,471)
Net current assets
2,980,940
2,723,311
Net assets
3,090,515
2,878,756
Capital and reserves
Called up share capital
100
100
Profit and loss account
3,090,415
2,878,656
Shareholders' funds
3,090,515
2,878,756
For the year ending 30 April 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by
G Bevan Director Company Registration No. 01506748
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Control Gear (Filtration) Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Control Gear (Filtration) Limited is a private company, limited by shares, registered in England and Wales, registration number 01506748. The registered office is Heol Groeswen, Treforest Industrial Estate, Pontypridd, CF37 5YF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Straight Line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Control Gear (Filtration) Limited Notes to the Accounts for the year ended 30 April 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 May 2024
46,379
326,638
373,017
Additions
-
19,790
19,790
Disposals
-
(38,937)
(38,937)
At 30 April 2025
46,379
307,491
353,870
Depreciation
At 1 May 2024
44,542
173,130
217,672
Charge for the year
459
65,101
65,560
On disposals
-
(38,937)
(38,937)
At 30 April 2025
45,001
199,294
244,295
Net book value
At 30 April 2025
1,378
108,197
109,575
At 30 April 2024
1,837
153,508
155,345
5
Investments
Subsidiary undertakings
£
Valuation at 1 May 2024
100
Disposals
(100)
Valuation at 30 April 2025
-
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Amounts due from group undertakings etc.
3,448,125
2,606,690
Other debtors
230
212
3,448,355
2,606,902
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
492,342
441,218
Amounts owed to group undertakings and other participating interests
300,369
245,234
Taxes and social security
228,612
200,432
Accruals
205,139
57,587
1,226,462
944,471
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Control Gear (Filtration) Limited Notes to the Accounts for the year ended 30 April 2025
8
Transactions with related parties
The directors hold positions as directors of other related companies. These companies do not form a group as defined by company legislation and consolidated financial statements are not prepared. During the year, the Company traded with these related companies on normal terms. It also rendered or received services and provided or received financial support:- (a) The amount due to or from these related companies at the Balance Sheet date are shown in notes the debtors and creditors notes to the financial statements. (b) The Company has given guarantees in respect of the bank borrowings of the following related companies:- Control Gear Limited Control Gear Fluid Power Limited Control Gear (Group) Limited Control Gear (Hydraulics) Limited ControlGear (Weldex) Limited Powergear Spray & Air Limited Secure Winner Limited The directors are of the opinion that no liabilities will materialise under these guarantees. (c) Where related companies share trading premises, rent and charges for the provision of services is paid or received where appropriate.
9
Average number of employees
During the year the average number of employees was 22 (2024: 22).
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