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Registered number: 02763826
Hertford Controls Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Warner & Co Accountants Limited
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 02763826
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 333,966 254,697
333,966 254,697
CURRENT ASSETS
Stocks 29,184 42,493
Debtors 69,541 154,942
Cash at bank and in hand 174,143 230,577
272,868 428,012
Creditors: Amounts Falling Due Within One Year (102,237 ) (256,087 )
NET CURRENT ASSETS (LIABILITIES) 170,631 171,925
TOTAL ASSETS LESS CURRENT LIABILITIES 504,597 426,622
NET ASSETS 504,597 426,622
CAPITAL AND RESERVES
Called up share capital 5 100 100
Revaluation reserve 6 186,454 106,454
Profit and Loss Account 318,043 320,068
SHAREHOLDERS' FUNDS 504,597 426,622
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For the year ending 31 December 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr C P Jowitt
Director
27/03/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Hertford Controls Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02763826 . The registered office is Unit 14 Ermine Point, Gentlemens Field, Westmill Road Ware, Hertfordshire, SG12 0EF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Plant & Machinery 20%
Fixtures & Fittings 10%
Computer Equipment 25%
Freehold properties was valued on an open market basis on the 31st December 2025 by the director's of the company. No depreciation is provided for. Changes in revaluations are recognised in the profit and loss account. 
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Total
£
Cost or Valuation
As at 1 January 2025 273,442
Revaluation 80,000
As at 31 December 2025 353,442
Depreciation
As at 1 January 2025 18,745
Provided during the period 731
As at 31 December 2025 19,476
Net Book Value
As at 31 December 2025 333,966
As at 1 January 2025 254,697
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Cost or valuation as at 31 December 2025 represented by:
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
At cost 143,546 13,558 7,500 2,384 166,988
At valuation 186,454 - - - 186,454
330,000 13,558 7,500 2,384 353,442
If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:
Land & Property
Freehold
£
Cost 143,546
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
6. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 January 2025 106,454 320,068
Profit for the year and total comprehensive income - 107,975
Dividends paid - (30,000)
Transfer from revaluation reserve - (80,000)
Transfer to/from Profit & Loss Account 80,000 -
As at 31 December 2025 186,454 318,043
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