REGISTERED NUMBER: 02492970 (England and Wales)

Engineering Control Supplies Limited

Financial Statements

for the Year Ended 31 July 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M G R Dukes

Mrs K S White

Mrs E J Whitty

REGISTERED OFFICE:

Roman Hill Trading Estate

Broadmayne

Dorchester

Dorset

DT2 8LY

REGISTERED NUMBER:

02492970 (England and Wales)

ACCOUNTANTS:

Read Woodruff

Chartered Accountants

Unit 2a

Railway Triangle Industrial Estate

Dorchester

Dorset

DT1 2PJ

BANKERS:

HSBC Bank plc

15 Cornhill

Dorchester

Dorset

DT1 1BJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

247,268

211,232

Investments

6

15,075

15,075

262,343

226,307

CURRENT ASSETS

Stocks

112,210

37,390

Debtors

7

855,771

896,693

Cash at bank and in hand

261,323

388,375

1,229,304

1,322,458

CREDITORS

Amounts falling due within one year

8

289,806

353,961

NET CURRENT ASSETS

939,498

968,497

TOTAL ASSETS LESS CURRENT LIABILITIES

1,201,841

1,194,804

CREDITORS

Amounts falling due after more than one year

9

(45,958

)

(8,778

)

PROVISIONS FOR LIABILITIES

(50,764

)

(52,808

)

NET ASSETS

1,105,119

1,133,218

CAPITAL AND RESERVES

Called up share capital

154

154

Capital redemption reserve

288

288

Retained earnings

1,104,677

1,132,776

SHAREHOLDERS' FUNDS

1,105,119

1,133,218

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 8 April 2026 and were signed on its behalf by:

M G R Dukes - Director

Mrs K S White - Director

Mrs E J Whitty - Director

1.	STATUTORY INFORMATION

Engineering Control Supplies 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty 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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Patents and licences

Amortisation was provided at 10% on cost per annum in order to write off patents and licences over their estimated useful life.

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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

The directors consider that freehold properties are maintained in such a state of repair that their residual value is at least equal to their net book value. As a result, the corresponding depreciation charge for the year is nil. The directors perform annual impairment reviews to ensure that the recoverable amount is not lower than the carrying value.

Stocks

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 items.

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.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 19 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

Goodwill

licences

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

242,400

6,778

249,178

AMORTISATION

At 1 August 2024

and 31 July 2025

242,400

6,778

249,178

NET BOOK VALUE

At 31 July 2025

-

-

-

At 31 July 2024

-

-

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 August 2024

765,832

94,646

3,000

863,478

Additions

74,103

3,496

-

77,599

At 31 July 2025

839,935

98,142

3,000

941,077

DEPRECIATION

At 1 August 2024

581,266

70,183

797

652,246

Charge for year

36,903

4,109

551

41,563

At 31 July 2025

618,169

74,292

1,348

693,809

NET BOOK VALUE

At 31 July 2025

221,766

23,850

1,652

247,268

At 31 July 2024

184,566

24,463

2,203

211,232

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

Plant and

machinery

£

COST

Additions

72,860

At 31 July 2025

72,860

DEPRECIATION

Charge for year

9,108

At 31 July 2025

9,108

NET BOOK VALUE

At 31 July 2025

63,752

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 August 2024

and 31 July 2025

15,075

NET BOOK VALUE

At 31 July 2025

15,075

At 31 July 2024

15,075

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

231,881

243,129

Amounts owed by group undertakings

594,600

594,600

Other debtors

11,351

37,184

Prepayments and accrued income

17,939

21,780

855,771

896,693

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,779

10,289

Hire purchase contracts

14,513

-

Trade creditors

191,288

185,721

UK corporation tax

6,453

86,684

Tax and social security costs

13,591

14,420

Other creditors

37,830

43,030

Accruals and deferred income

17,352

13,817

289,806

353,961

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,778

Hire purchase contracts

45,958

-

45,958

8,778

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

60,471

-

Hire purchase liabilities are secured on the assets concerned.

11.	OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments totalling £89,508.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is EngCon Holdings Limited.