IRIS Accounts Production v25.4.0.155 09876398 Board of Directors Board of Directors 1.9.24 31.8.25 31.8.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09876398 2024-08-31 09876398 2025-08-31 09876398 2024-09-01 2025-08-31 09876398 2023-08-31 09876398 2023-09-01 2024-08-31 09876398 2024-08-31 09876398 ns15:EnglandWales 2024-09-01 2025-08-31 09876398 ns14:PoundSterling 2024-09-01 2025-08-31 09876398 ns10:Director1 2024-09-01 2025-08-31 09876398 ns10:Director2 2024-09-01 2025-08-31 09876398 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09876398 ns10:SmallEntities 2024-09-01 2025-08-31 09876398 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09876398 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 09876398 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09876398 ns10:FullAccounts 2024-09-01 2025-08-31 09876398 1 2024-09-01 2025-08-31 09876398 ns10:RegisteredOffice 2024-09-01 2025-08-31 09876398 ns5:CurrentFinancialInstruments 2025-08-31 09876398 ns5:CurrentFinancialInstruments 2024-08-31 09876398 ns5:Non-currentFinancialInstruments 2025-08-31 09876398 ns5:Non-currentFinancialInstruments 2024-08-31 09876398 ns5:ShareCapital 2025-08-31 09876398 ns5:ShareCapital 2024-08-31 09876398 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 09876398 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 09876398 ns5:NetGoodwill 2024-09-01 2025-08-31 09876398 ns5:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 09876398 ns5:PlantMachinery 2024-09-01 2025-08-31 09876398 ns5:FurnitureFittings 2024-09-01 2025-08-31 09876398 ns5:MotorVehicles 2024-09-01 2025-08-31 09876398 ns5:NetGoodwill 2024-08-31 09876398 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-31 09876398 ns5:NetGoodwill 2025-08-31 09876398 ns5:IntangibleAssetsOtherThanGoodwill 2025-08-31 09876398 ns5:NetGoodwill 2024-08-31 09876398 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-31 09876398 ns5:PlantMachinery 2024-08-31 09876398 ns5:FurnitureFittings 2024-08-31 09876398 ns5:MotorVehicles 2024-08-31 09876398 ns5:PlantMachinery 2025-08-31 09876398 ns5:FurnitureFittings 2025-08-31 09876398 ns5:MotorVehicles 2025-08-31 09876398 ns5:PlantMachinery 2024-08-31 09876398 ns5:FurnitureFittings 2024-08-31 09876398 ns5:MotorVehicles 2024-08-31 09876398 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-08-31 09876398 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-09-01 2025-08-31 09876398 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-08-31 09876398 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-08-31 09876398 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 09876398 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 09876398 ns5:CurrentFinancialInstruments 2024-09-01 2025-08-31 09876398 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-08-31 09876398 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-08-31 09876398 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-08-31 09876398 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-08-31 09876398 ns5:HirePurchaseContracts 2025-08-31 09876398 ns5:HirePurchaseContracts 2024-08-31 09876398 ns5:WithinOneYear 2025-08-31 09876398 ns5:WithinOneYear 2024-08-31 09876398 ns5:BetweenOneFiveYears 2025-08-31 09876398 ns5:BetweenOneFiveYears 2024-08-31 09876398 ns5:AllPeriods 2025-08-31 09876398 ns5:AllPeriods 2024-08-31 09876398 ns5:DeferredTaxation 2024-08-31 09876398 ns5:DeferredTaxation 2025-08-31

REGISTERED NUMBER: 09876398 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

| for |

| Ctrl Systems Ltd |

| Ctrl Systems Ltd (Registered number: 09876398) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Ctrl Systems Ltd |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | Mr M C Page

| Mr M D Hawes

| REGISTERED OFFICE: | A5 Risby Business Park

| Newmarket Road

| Risby

| Bury St Edmunds

| Suffolk

| IP28 6RD

| REGISTERED NUMBER: | 09876398 (England and Wales)

| ACCOUNTANTS: | Knights Lowe Chartered Accountants

| Eldo House

| Kempson Way

| Suffolk Business Park

| Bury St Edmunds

| Suffolk

| IP32 7AR

| Ctrl Systems Ltd (Registered number: 09876398) |

Balance Sheet

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 155 |  |

Tangible assets | 5 | 183,149 |  | 115,830 |  |

183,149 |  | 115,985 |  |

CURRENT ASSETS

Stocks | 53,052 |  | 38,562 |  |

Debtors | 6 | 331,196 |  | 188,495 |  |

Cash at bank and in hand | 590,680 |  | 574,852 |  |

974,928 |  | 801,909 |  |

CREDITORS

Amounts falling due within one year | 7 | 239,076 |  | 225,644 |  |

NET CURRENT ASSETS | 735,852 |  | 576,265 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 919,001 |  | 692,250 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (79,433 | ) | - |  |

PROVISIONS FOR LIABILITIES | 11 | (39,106 | ) | (25,049 | ) |

NET ASSETS | 800,462 |  | 667,201 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 2 |  | 2 |  |

Retained earnings | 800,460 |  | 667,199 |  |

800,462 |  | 667,201 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

| Ctrl Systems Ltd (Registered number: 09876398) |

Balance Sheet - continued

31 August 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 Board of Directors and authorised for issue on 12 January 2026 and were signed on its behalf by:

Mr M D Hawes - Director

Mr M C Page - Director

| Ctrl Systems Ltd (Registered number: 09876398) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Ctrl Systems Ltd 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Income is recognised following the supply of goods or service. Income from services is recognised over the period of the service contract. Incomplete and uninvoiced work done is also recognised once the company has obtained the right to consideration.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2018, has been amortised evenly over its estimated useful life of five years.

| 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.

| Intangible assets are being amortised evenly over their estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Machinery & computer equipment | - | 33% on cost

| Fixtures and fittings | - | 33% on cost

| Motor vehicles | - | 25% on reducing balance

| 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.

| Ctrl Systems Ltd (Registered number: 09876398) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| Ctrl Systems Ltd (Registered number: 09876398) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and loans from banks or other related parties.

| Debt instruments, like loans and other accounts receivable and payable, are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently, at the present value of the future payment discounted at a market rate of interest for a similar debt instrument.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

| Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Impairment

| At each reporting date, goodwill and other fixed assets, including tangible fixed assets and investments but excluding investment properties, are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in the income statement.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 8 ) .

| Ctrl Systems Ltd (Registered number: 09876398) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024

| and 31 August 2025 | 5,350 |  | 1,386 |  | 6,736 |  |

| AMORTISATION

| At 1 September 2024 | 5,350 |  | 1,231 |  | 6,581 |  |

| Charge for year | - |  | 155 |  | 155 |  |

| At 31 August 2025 | 5,350 |  | 1,386 |  | 6,736 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  | - |  | - |  |

| At 31 August 2024 | - |  | 155 |  | 155 |  |

5. | TANGIBLE FIXED ASSETS

| Machinery |  | Fixtures |

| & computer |  | and |  | Motor |

| equipment |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 26,992 |  | 7,271 |  | 194,445 |  | 228,708 |  |

| Additions | 4,268 |  | 3,884 |  | 114,180 |  | 122,332 |  |

| Disposals | (292 | ) | - |  | (54,442 | ) | (54,734 | ) |

| At 31 August 2025 | 30,968 |  | 11,155 |  | 254,183 |  | 296,306 |  |

| DEPRECIATION

| At 1 September 2024 | 21,104 |  | 6,963 |  | 84,811 |  | 112,878 |  |

| Charge for year | 3,655 |  | 867 |  | 29,965 |  | 34,487 |  |

| Eliminated on disposal | (284 | ) | - |  | (33,924 | ) | (34,208 | ) |

| At 31 August 2025 | 24,475 |  | 7,830 |  | 80,852 |  | 113,157 |  |

| NET BOOK VALUE

| At 31 August 2025 | 6,493 |  | 3,325 |  | 173,331 |  | 183,149 |  |

| At 31 August 2024 | 5,888 |  | 308 |  | 109,634 |  | 115,830 |  |

| Ctrl Systems Ltd (Registered number: 09876398) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 September 2024 | 54,442 |  |

| Additions | 95,980 |  |

| Disposals | (54,442 | ) |

| At 31 August 2025 | 95,980 |  |

| DEPRECIATION

| At 1 September 2024 | 33,918 |  |

| Charge for year | 5,411 |  |

| Eliminated on disposal | (33,924 | ) |

| At 31 August 2025 | 5,405 |  |

| NET BOOK VALUE

| At 31 August 2025 | 90,575 |  |

| At 31 August 2024 | 20,524 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 267,290 |  | 174,356 |  |

| Other debtors | 63,906 |  | 14,139 |  |

331,196 |  | 188,495 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 12,864 |  | 25,273 |  |

| Trade creditors | 50,852 |  | 38,860 |  |

| Taxation and social security | 142,639 |  | 88,763 |  |

| Other creditors | 32,721 |  | 72,748 |  |

239,076 |  | 225,644 |  |

| Other creditors includes amounts owed to the Directors.

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 79,433 |  | - |  |

| Ctrl Systems Ltd (Registered number: 09876398) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 12,864 |  | 25,273 |  |

| Between one and five years | 79,433 |  | - |  |

92,297 |  | 25,273 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 30,677 |  | 19,914 |  |

| Between one and five years | 27,187 |  | 4,500 |  |

57,864 |  | 24,414 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 92,297 |  | 25,273 |  |

| The hire purchase liabilities are secured against the assets financed under the agreement.

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 39,106 |  | 25,049 |  |

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 25,049 |  |

| Movement in the year | 14,057 |  |

| Balance at 31 August 2025 | 39,106 |  |

| Ctrl Systems Ltd (Registered number: 09876398) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: |  | Class: |  | Nominal Value: |  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| 100 |  | Ordinary A |  | £0.01 |  | 1.00 |  | 1.00 |  |

| 25 |  | Ordinary B |  | £0.01 |  | 0.25 |  | 0.25 |  |

| 25 |  | Ordinary C |  | £0.01 |  | 0.25 |  | 0.25 |  |

| 50 |  | Ordinary D |  | £0.01 |  | 0.50 |  | 0.50 |  |

|  | 2.00 |  | 2.00 |  |