IRIS Accounts Production v26.1.10.61 06910778 Board of Directors 1.1.25 31.12.25 31.12.25 8/6/26 false true false false true false Auditors Opinion Ordinary 1.00000 Nicolas Michael FCA iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06910778 2024-12-31 06910778 2025-12-31 06910778 2025-01-01 2025-12-31 06910778 2023-12-31 06910778 2024-01-01 2024-12-31 06910778 2024-12-31 06910778 ns15:EnglandWales 2025-01-01 2025-12-31 06910778 ns14:PoundSterling 2025-01-01 2025-12-31 06910778 ns10:Director1 2025-01-01 2025-12-31 06910778 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06910778 ns10:SmallEntities 2025-01-01 2025-12-31 06910778 ns10:Audited 2025-01-01 2025-12-31 06910778 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 06910778 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06910778 ns10:FullAccounts 2025-01-01 2025-12-31 06910778 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 06910778 ns5:CurrentFinancialInstruments 2025-12-31 06910778 ns5:CurrentFinancialInstruments 2024-12-31 06910778 ns5:ShareCapital 2025-12-31 06910778 ns5:ShareCapital 2024-12-31 06910778 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 06910778 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 06910778 ns5:FurnitureFittings 2025-01-01 2025-12-31 06910778 ns5:ComputerEquipment 2025-01-01 2025-12-31 06910778 ns5:FurnitureFittings 2024-12-31 06910778 ns5:ComputerEquipment 2024-12-31 06910778 ns5:FurnitureFittings 2025-12-31 06910778 ns5:ComputerEquipment 2025-12-31 06910778 ns5:FurnitureFittings 2024-12-31 06910778 ns5:ComputerEquipment 2024-12-31 06910778 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 06910778 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 06910778 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: 06910778 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MINO PROCESS CONTROL LIMITED

MINO PROCESS CONTROL LIMITED (REGISTERED NUMBER: 06910778)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Balance sheet | 1 |

Notes to the financial statements | 2 |

MINO PROCESS CONTROL LIMITED (REGISTERED NUMBER: 06910778)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 61,865 |  | 22,357 |  |

Current assets

Debtors | 5 | 291,732 |  | 256,863 |  |

Cash at bank and in hand | 372,713 |  | 318,291 |  |

664,445 |  | 575,154 |  |

Creditors

Amounts falling due within one year | 6 | 117,936 |  | 66,889 |  |

Net current assets | 546,509 |  | 508,265 |  |

Total assets less current liabilities | 608,374 |  | 530,622 |  |

Capital and reserves

Called up share capital | 7 | 200,000 |  | 200,000 |  |

Retained earnings | 408,374 |  | 330,622 |  |

Shareholders' funds | 608,374 |  | 530,622 |  |

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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

Mr D P Meech - Director

MINO PROCESS CONTROL LIMITED (REGISTERED NUMBER: 06910778)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | Statutory information

| Mino Process Control Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 06910778. The registered office address and business address is 5 Gaunts Business Centre, Petersham Lane, Wimborne, Dorset, BH21 4JT.

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 represents amounts receivable, excluding value added tax, in respect of engineering design services. Turnover is recognised when the service has been provided to the customer.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on reducing balance

| 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 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

| 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.

| Financial instruments

| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. | Employees and directors

| The average number of employees during the year was 14 (2024 - 11 ) .

MINO PROCESS CONTROL LIMITED (REGISTERED NUMBER: 06910778)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | Tangible fixed assets

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 January 2025 | 11,449 |  | 75,900 |  | 87,349 |  |

| Additions | 6,471 |  | 52,343 |  | 58,814 |  |

| Disposals | (10,484 | ) | (14,519 | ) | (25,003 | ) |

| At 31 December 2025 | 7,436 |  | 113,724 |  | 121,160 |  |

| Depreciation

| At 1 January 2025 | 10,580 |  | 54,412 |  | 64,992 |  |

| Charge for year | 982 |  | 18,074 |  | 19,056 |  |

| Eliminated on disposal | (10,280 | ) | (14,473 | ) | (24,753 | ) |

| At 31 December 2025 | 1,282 |  | 58,013 |  | 59,295 |  |

| Net book value

| At 31 December 2025 | 6,154 |  | 55,711 |  | 61,865 |  |

| At 31 December 2024 | 869 |  | 21,488 |  | 22,357 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 6,546 |  | 24,727 |  |

| Amounts owed by group undertakings | 128,802 |  | 79,442 |  |

| Other debtors | 2,899 |  | 2,899 |  |

| Tax | 35,314 |  | 17,078 |  |

| VAT | 2,942 |  | 7,476 |  |

| Prepayments and accrued income | 115,229 |  | 125,241 |  |

291,732 |  | 256,863 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 3,220 |  | 6,600 |  |

| Social security and other taxes | 30,469 |  | 19,142 |  |

| Pension creditor | 7,268 |  | - |  |

| Other creditors | - |  | 3 |  |

| Accruals and deferred income | 76,979 |  | 41,144 |  |

117,936 |  | 66,889 |  |

7. | Called up share capital

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 200,000 | Ordinary | £1 | 200,000 |  | 200,000 |  |

MINO PROCESS CONTROL LIMITED (REGISTERED NUMBER: 06910778)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | Disclosure under Section 444(5B) of the Companies Act 2006

| The auditor's report on the accounts of Mino Process Control Limited for the year ended 31 December 2025 was unqualified.

| The auditor's report was signed by Nicolas Michael FCA (Senior Statutory Auditor) for and on behalf of Charlton Baker (Bristol) Limited (Statutory Auditor).

9. | Related party disclosures

| 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.

10. | Ultimate controlling party

| The company is controlled by its parent company, Mino S.P.A, by virtue of its 100% ownership of the issued share capital.

| The parent company's registered office address is Via Torino 1, San Michelle, 15122 Alessandria, Italy.