C squared Building Automation Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07251523 (England and Wales)

C SQUARED BUILDING AUTOMATION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Mr. M.J. Anson

Mrs. V.E. Anson

REGISTERED OFFICE:

3 Mill Pool

Nash Lane

Belbroughton

Stourbridge

West Midlands

DY9 9AF

REGISTERED NUMBER:

07251523 (England and Wales)

ACCOUNTANTS:

Folkes Worton LLP

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C squared Building Automation Limited for the year ended 31 March 2026 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of C squared Building Automation Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C squared Building Automation Limited and state those matters that we have agreed to state to the Board of Directors of C squared Building Automation Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C squared Building Automation Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C squared Building Automation Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C squared Building Automation Limited. You consider that C squared Building Automation Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of C squared Building Automation Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Folkes Worton LLP

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

23 July 2026

FIXED ASSETS

Investments

4

10,000

Investment property

5

395,000

375,000

405,000

385,000

CURRENT ASSETS

Debtors

6

9,226

92,683

Cash at bank

30,212

47,027

39,438

139,710

CREDITORS

Amounts falling due within one year

7

236,371

335,522

NET CURRENT LIABILITIES

(196,933

)

(195,812

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

208,067

189,188

PROVISIONS FOR LIABILITIES

26,250

20,250

NET ASSETS

181,817

168,938

CAPITAL AND RESERVES

Called up share capital

11,000

Capital redemption reserve

650

Fair value reserve

8

101,000

81,000

Retained earnings

69,167

76,288

SHAREHOLDERS' FUNDS

181,817

168,938

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 23 July 2026 and were signed on its behalf by:

Mr. M.J. Anson - Director

1.	STATUTORY INFORMATION

C squared Building Automation 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net sales of goods/services, excluding value added tax

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

10,000

NET BOOK VALUE

At 31 March 2026

10,000

At 31 March 2025

10,000

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

375,000

Revaluations

20,000

At 31 March 2026

395,000

NET BOOK VALUE

At 31 March 2026

395,000

At 31 March 2025

375,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2024

56,000

Valuation in 2025

25,000

Valuation in 2026

20,000

Cost

294,000

395,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

9,226

82,683

Other debtors

-

10,000

9,226

92,683

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Amounts owed to group undertakings

207,419

293,548

Taxation and social security

1,227

10,918

Other creditors

27,725

31,056

236,371

335,522

8.

RESERVES

Fair

value

reserve

£

At 1 April 2025

81,000

Restatement to fair value

20,000

At 31 March 2026

101,000

9.	RELATED PARTY DISCLOSURES

Mr M.J. Anson and Mrs V.E. Anson are also directors of Clarkson Controls Limited and Belbroughton Storage Company Limited.

At the year end, C Squared Building Automation Limited owed £207,419 (2025: £293,548) to Clarkson Control Limited.

10.	ULTIMATE CONTROLLING PARTY

The control of the company is exercised by Mr M.J. Anson by virtue of his shareholding.