REGISTERED NUMBER: 04824077 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

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

179,727

211,318

Tangible assets

5

1,943

4,029

181,670

215,347

CURRENT ASSETS

Stocks

6

95,117

95,494

Debtors

7

720,277

406,812

Cash at bank

1,678

-

817,072

502,306

CREDITORS

Amounts falling due within one year

8

501,347

382,700

NET CURRENT ASSETS

315,725

119,606

TOTAL ASSETS LESS CURRENT LIABILITIES

497,395

334,953

CREDITORS

Amounts falling due after more than one year

9

359,801

285,182

NET ASSETS

137,594

49,771

CAPITAL AND RESERVES

Called up share capital

39,922

39,922

Retained earnings

97,672

9,849

SHAREHOLDERS' FUNDS

137,594

49,771

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 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 6 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Development

Computer

costs

software

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

4,320

312,592

316,912

AMORTISATION

At 1 October 2024

1,270

104,324

105,594

Amortisation for year

432

31,159

31,591

At 30 September 2025

1,702

135,483

137,185

NET BOOK VALUE

At 30 September 2025

2,618

177,109

179,727

At 30 September 2024

3,050

208,268

211,318

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

19,188

9,032

12,597

57,982

98,799

DEPRECIATION

At 1 October 2024

19,188

8,396

11,474

55,712

94,770

Charge for year

-

159

168

1,759

2,086

At 30 September 2025

19,188

8,555

11,642

57,471

96,856

NET BOOK VALUE

At 30 September 2025

-

477

955

511

1,943

At 30 September 2024

-

636

1,123

2,270

4,029

6.

STOCKS

30.9.25

30.9.24

£

£

Stocks

95,117

95,494

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

528,391

301,973

Other debtors

191,886

104,839

720,277

406,812

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts (see note 10)

98,513

104,274

Trade creditors

173,850

83,812

Taxation and social security

116,399

98,567

Other creditors

112,585

96,047

501,347

382,700

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans (see note 10)

359,801

285,182

10.

LOANS

An analysis of the maturity of loans is given below:

30.9.25

30.9.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

10,740

Bank loans

98,513

93,534

Other loans

6,833

8,692

105,346

112,966

Amounts falling due between one and two years:

Bank loans - 1-5 years

359,801

285,182

11.	LEASING AGREEMENTS

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

30.9.25

30.9.24

£

£

Within one year

9,587

12,201

Between one and five years

-

9,587

9,587

21,788

12.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

458,314

378,716

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 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

Director 1

Balance outstanding at start of year

67,458

140,046

Amounts advanced

96,423

111,711

Amounts repaid

(15,261

)

(184,299

)

Balance outstanding at end of year

148,620

67,458

14.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr P M Summerskill.