REGISTERED NUMBER: 02229807 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Control & Construction Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

75,644

76,956

CURRENT ASSETS

Stocks

1,845

1,845

Debtors

5

15,745

34,550

Cash at bank

74,928

70,157

92,518

106,552

CREDITORS

Amounts falling due within one year

6

28,417

48,393

NET CURRENT ASSETS

64,101

58,159

TOTAL ASSETS LESS CURRENT LIABILITIES

139,745

135,115

PROVISIONS FOR LIABILITIES

2,109

2,437

NET ASSETS

137,636

132,678

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

137,634

132,676

SHAREHOLDERS' FUNDS

137,636

132,678

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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

Mr P R Bryan - Director

1.	STATUTORY INFORMATION

Control & Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02229807

Registered office:

Foley Goods Yard

Off King Street

Fenton

Stoke-on-Trent

ST4 3DE

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 represents net invoiced sales of goods and services, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.

Tangible fixed assets

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

Freehold property

-

not provided

Equipment

-

10% on reducing balance

Motor vehicles

-

20% 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 Profit and Loss Account, 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 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Motor

Computer

property

Equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

67,210

55,165

45,877

-

168,252

Additions

-

-

-

180

180

At 31 March 2025

67,210

55,165

45,877

180

168,432

DEPRECIATION

At 1 April 2024

-

49,994

41,302

-

91,296

Charge for year

-

517

915

60

1,492

At 31 March 2025

-

50,511

42,217

60

92,788

NET BOOK VALUE

At 31 March 2025

67,210

4,654

3,660

120

75,644

At 31 March 2024

67,210

5,171

4,575

-

76,956

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,727

28,412

Other debtors

6,018

6,138

15,745

34,550

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

12,310

34,855

Taxation and social security

6,358

3,889

Other creditors

9,749

9,649

28,417

48,393