REGISTERED NUMBER: 05884928 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1ST OCTOBER 2024 TO 31ST DECEMBER 2025

FOR

ZENCONTROL LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C Gilbert

J A Hart

A Jones

D O'Flaherty

REGISTERED OFFICE:

Unit La

Priestly Court

Staffordshire Technology Park

Stafford

ST18 0LQ

REGISTERED NUMBER:

05884928 (England and Wales)

ACCOUNTANTS:

Howards Limited

Chartered Certified Accountants

Newport House

Newport Road

Stafford

Staffordshire

ST16 1DA

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

353,306

273,456

353,306

273,456

CURRENT ASSETS

Stocks

680,646

657,814

Debtors

7

1,065,115

1,056,878

Prepayments and accrued income

158,138

95,190

Cash at bank

1,177,437

1,030,796

3,081,336

2,840,678

CREDITORS

Amounts falling due within one year

8

739,898

803,473

NET CURRENT ASSETS

2,341,438

2,037,205

TOTAL ASSETS LESS CURRENT LIABILITIES

2,694,744

2,310,661

CREDITORS

Amounts falling due after more than one year

9

(132,614

)

(33,712

)

PROVISIONS FOR LIABILITIES

(19,487

)

(38,549

)

ACCRUALS AND DEFERRED INCOME

(171,933

)

(437,240

)

NET ASSETS

2,370,710

1,801,160

CAPITAL AND RESERVES

Called up share capital

600

600

Capital redemption reserve

400

400

Retained earnings

2,369,710

1,800,160

2,370,710

1,801,160

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st 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 15th May 2026 and were signed on its behalf by:

J A Hart - Director

1.	STATUTORY INFORMATION

Zencontrol Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05884928 and registered office is Unit La Priestly Court, Staffordshire Technology Park, Stafford, ST18 0LQ.

The principal activity during the year was that of the installation of automated lighting and technical commissioning.

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.

Functional currency

The financial statements are prepared in sterling (£). The functional currency of the company is sterling (£).

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

In determining and applying accounting policies, judgement is often required in respect of items where the choice of specific policy, accounting estimate or assumption to be followed could materially affect the reported results or net asset position of the company; it may later be determined that a different choice would have been more appropriate. Management considers that certain accounting estimates and assumptions relating to revenue, taxation, tangible fixed assets, provisions, and accruals are its critical accounting estimates.

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.

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 reducing balance

Motor vehicles

-

20% 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.

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, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

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 profit or loss.

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 the 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 reporting date.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position 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.

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

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 the profit or loss in the period to which they relate.

Impairment of non-financial assets

At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

Stocks are also assessed for impairment at each reporting date. The carrying amount of each item of stock, or group of similar items, is compared with its selling price less costs to complete and sell. If an item of stock or group of similar items is impaired, its carrying amount is reduced to selling price less costs to complete and sell, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of related assets in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.

Provisions

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 32 (2024 - 28 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2024

and 31st December 2025

40,267

AMORTISATION

At 1st October 2024

and 31st December 2025

40,267

NET BOOK VALUE

At 31st December 2025

-

At 30th September 2024

-

6.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1st October 2024

52,000

362,126

71,554

485,680

Additions

-

8,396

188,745

197,141

Disposals

-

-

(20,800

)

(20,800

)

At 31st December 2025

52,000

370,522

239,499

662,021

DEPRECIATION

At 1st October 2024

-

208,424

3,800

212,224

Charge for period

-

38,640

65,075

103,715

Eliminated on disposal

-

-

(7,224

)

(7,224

)

At 31st December 2025

-

247,064

61,651

308,715

NET BOOK VALUE

At 31st December 2025

52,000

123,458

177,848

353,306

At 30th September 2024

52,000

153,702

67,754

273,456

Included within the net book value of £353,306 is £177,848 (2024 - £48,978) relating to assets under hire purchase agreements. The depreciation charged to the income statement in the year in respect of such assets amounted to £59,875 (2024 - £31,876).

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,025,645

917,059

Other debtors

39,470

139,819

1,065,115

1,056,878

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

16,922

9,046

Trade creditors

135,205

314,674

Taxation and social security

549,771

450,522

Other creditors

38,000

29,231

739,898

803,473

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

132,614

33,712

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

149,536

42,758

The hire puchase liabilities are secured against the asset to which they relate.

11.	OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments of £147,511 (2024 - £143,005).

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within other debtors is £34,882 that is advanced to the directors (2024 - £101,346).

13.	POST BALANCE SHEET EVENTS

On 8 April 2026 the issued 1,000 Ordinary C shares, nominal value £10, were purchased by the company for £1.