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REGISTERED NUMBER: 08824929 (England and Wales)

PENNINE CONTROL SYSTEMS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

PENNINE CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 08824929)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

PENNINE CONTROL SYSTEMS LIMITED

COMPANY INFORMATION

for the year ended 31 March 2025

| DIRECTOR: | R A Cox

| REGISTERED OFFICE: | Vernon House

| 40 New North Road

| Huddersfield

| West Yorkshire

| HD1 5LS

| REGISTERED NUMBER: | 08824929 (England and Wales)

| ACCOUNTANTS: | SMH Sheards

| Vernon House

| 40 New North Road

| Huddersfield

| West Yorkshire

| HD1 5LS

PENNINE CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 08824929)

BALANCE SHEET

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,612 |  | 6,111 |  |

CURRENT ASSETS

Stocks | - |  | 95,000 |  |

Debtors | 5 | 140,476 |  | 57,239 |  |

Cash at bank | 86,227 |  | 43,494 |  |

226,703 |  | 195,733 |  |

CREDITORS

Amounts falling due within one year | 6 | (210,864 | ) | (168,980 | ) |

NET CURRENT ASSETS | 15,839 |  | 26,753 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 20,451 |  | 32,864 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (7,904 | ) | (18,214 | ) |

PROVISIONS FOR LIABILITIES | 9 | (1,049 | ) | (1,171 | ) |

NET ASSETS | 11,498 |  | 13,479 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 11,398 |  | 13,379 |  |

SHAREHOLDERS' FUNDS | 11,498 |  | 13,479 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

PENNINE CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 08824929)

BALANCE SHEET - continued

31 March 2025

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 director and authorised for issue on 31 October 2025 and were signed by:

R A Cox - Director

PENNINE CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 08824929)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Pennine Control Systems 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 represented by the invoiced sales of services, excluding VAT, which are recognised when the services are provided.

| 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 etc | - | 33% on cost, 25% on reducing balance and 20% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Financial instruments

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

| Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed in profit or loss.

| Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

| Basic financial liabilities, including trade and other creditors, bank loans and accruals and amounts owed to group undertakings, are initially recognised at transaction price.

| Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

PENNINE CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 08824929)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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 NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 36,088 |  |

| DEPRECIATION

| At 1 April 2024 | 29,977 |  |

| Charge for year | 1,499 |  |

| At 31 March 2025 | 31,476 |  |

| NET BOOK VALUE

| At 31 March 2025 | 4,612 |  |

| At 31 March 2024 | 6,111 |  |

PENNINE CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 08824929)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 118,338 |  | 50,888 |  |

| Other debtors | 22,138 |  | 6,351 |  |

140,476 |  | 57,239 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,311 |  | 10,056 |  |

| Trade creditors | 74,128 |  | 87,015 |  |

| Taxation and social security | 9,241 |  | 10,236 |  |

| Other creditors | 117,184 |  | 61,673 |  |

210,864 |  | 168,980 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 7,904 |  | 18,214 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 18,215 |  | 28,270 |  |

| The bank loan comprises a loan secured by a Government backed initiative.

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 1,049 |  | 1,171 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 1,171 |  |

| Credit to Income Statement during year | (122 | ) |

| Balance at 31 March 2025 | 1,049 |  |

PENNINE CONTROL SYSTEMS LIMITED (REGISTERED NUMBER: 08824929)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

10. | RELATED PARTY DISCLOSURES

| Loans owing to the directors on an interest free basis of £59,127 (2024: £53,803) were outstanding at the year end. Loans will be repaid when funds permit.