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Registered number: 03098010
Penrose Control Systems Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Penrose Control Systems Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Penrose Control Systems Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 03098010

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 51,223 |  | 73,065
|  |  | 51,223 |  | 73,065
CURRENT ASSETS
Stocks | 5 | 500 |  | 500 |
Debtors | 6 | 107,305 |  | 140,502 |
Cash at bank and in hand |  | 280,368 |  | 281,553 |
|  | 388,173 |  | 422,555 |
Creditors: Amounts Falling Due Within One Year | 7 | (36,460 ) |  | (59,738 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 351,713 |  | 362,817
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 402,936 |  | 435,882
NET ASSETS |  |  | 402,936 |  | 435,882
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 402,934 |  | 435,880
SHAREHOLDERS' FUNDS |  |  | 402,936 |  | 435,882

Page 1
Page 2
Penrose Control Systems Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
On behalf of the board

Mr R Penrose Director
10th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Penrose Control Systems Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Penrose Control Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03098010 . The registered office is Unit 3 Brookfield Works, Wood St Elland, Halifax, HX5 9AP.
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.
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:

Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance

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. 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 5 (2024: 4)
5 4
Page 3
Page 4
Penrose Control Systems Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 154,263 | 23,503 | 177,766
Disposals | (26,790 ) | - | (26,790 )
As at 31 October 2025 | 127,473 | 23,503 | 150,976
Depreciation
As at 1 November 2024 | 82,472 | 22,229 | 104,701
Provided during the period | 16,756 | 318 | 17,074
Disposals | (22,022 ) | - | (22,022 )
As at 31 October 2025 | 77,206 | 22,547 | 99,753
Net Book Value
As at 31 October 2025 | 50,267 | 956 | 51,223
As at 1 November 2024 | 71,791 | 1,274 | 73,065

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 500 |  | 500

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 99,976 |  | 129,009
Other debtors | 7,329 |  | 11,493
| 107,305 |  | 140,502

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 16,588 |  | 14,513
Other creditors | 2,932 |  | 7,321
Taxation and social security | 16,940 |  | 37,904
| 36,460 |  | 59,738

Page 4
Page 5
Penrose Control Systems Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Ultimate Controlling Party
The company was controlled throughout the year by the director.
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