REGISTERED NUMBER: 03667682 (England and Wales)

Premier Control Technologies Limited

Unaudited Financial Statements

for the year ended

31 December 2025

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

4

FIXED ASSETS

Tangible assets

5

29,721

43,369

CURRENT ASSETS

Stocks

118,602

116,308

Debtors

6

153,713

175,433

Cash at bank and in hand

239,234

185,960

511,549

477,701

CREDITORS

Amounts falling due within one year

7

(472,598

)

(441,029

)

NET CURRENT ASSETS

38,951

36,672

TOTAL ASSETS LESS CURRENT LIABILITIES

68,672

80,041

CREDITORS

Amounts falling due after more than one year

8

(7,155

)

(57,547

)

PROVISIONS FOR LIABILITIES

(3,564

)

(6,485

)

NET ASSETS

57,953

16,009

CAPITAL AND RESERVES

Called up share capital

9

284

284

Capital redemption reserve

308

308

Retained earnings

57,361

15,417

SHAREHOLDERS' FUNDS

57,953

16,009

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 18 May 2026 and were signed on its behalf by:

J Kybird - Director

1.	STATUTORY INFORMATION

Premier Control Technologies 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:

03667682

Registered office:

8 Hopper Way

Diss

Norfolk

IP22 4GT

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

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

-

20% on cost

Fixtures and fittings

-

20% 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.

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 12 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

94,277

-

12,971

107,248

Additions

-

3,613

-

3,613

At 31 December 2025

94,277

3,613

12,971

110,861

DEPRECIATION

At 1 January 2025

61,447

-

2,432

63,879

Charge for year

14,070

556

2,635

17,261

At 31 December 2025

75,517

556

5,067

81,140

NET BOOK VALUE

At 31 December 2025

18,760

3,057

7,904

29,721

At 31 December 2024

32,830

-

10,539

43,369

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

109,416

148,465

Other debtors

44,297

26,968

153,713

175,433

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

47,000

47,000

Hire purchase contracts

3,391

3,391

Trade creditors

224,265

224,102

Taxation and social security

196,282

163,665

Other creditors

1,660

2,871

472,598

441,029

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,916

49,917

Hire purchase contracts

4,239

7,630

7,155

57,547

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

142

Ordinary

1

142

142

85

Ordinary A

£1

85

85

57

Ordinary B

£1

57

57

284

284

10.	OTHER FINANCIAL COMMITMENTS

During the previous year the company entered into an operating lease agreement.

Minimum lease payments fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

21,169

21,169

Between two and five years

14,389

35,558

35,558

56,727

11.	RELATED PARTY DISCLOSURES

At the year end the company was owed by the directors £2,240 (2024 - £4,797) relating to interest free loans with no set repayment terms.