Controlaccount Ltd

Registered number

02765607

Controlaccount Ltd

Report and Financial Statements

31 December 2025

Controlaccount Ltd
Report and accounts
Contents




Page

Company information	1
Directors' report	2
Strategic report	4
Independent auditors' report	9
Income statement	12
Statement of financial position	13
Statement of changes in equity	14
Statement of cash flows	15
Notes to the financial statements	16

Controlaccount Ltd

Company Information

Directors

D Harvey

G A R Ball

I Mitchell

R Jefferies

J Crouch

C Knights

Secretary

D Harvey

Auditors

CK Audit

No4 Castle Court 2

Castlegate Way

Dudley

West Midlands

DY1 4RH

Registered office

Compass House Waterside

Hanbury Road

Bromsgrove

Worcestershire

B60 4FD

Registered number

02765607

Controlaccount Ltd
Registered number:		02765607
Directors' Report


The directors present their report and financial statements for the year ended 31 December 2025.

Principal activities
The company continued to provide a wide range of credit management and business process solutions across multiple industries, including:
●	Credit Control
●	Complaint Management
●	Customer Service Support
●	Back-Office Administration & Data Services
●	Credit Information and Investigation (via the "identico" brand)
●	Cloud-Based Systems Development, notably HARP (HR & Payroll platform
These services are delivered as either integrated packages or modular solutions, enabling clients to improve operational efficiency and reduce costs.

Dividends
No dividends were declared or paid in the year on the Ordinary shares.

Directors
The following persons served as directors during the year:

	D Harvey
	G A R Ball
	I Mitchell
	R Jefferies
	J Crouch
	C Knights

Directors' responsibilities

The directors are responsible for preparing the report and financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
●	select suitable accounting policies and then apply them consistently;
●	make judgements and estimates that are reasonable and prudent;
●	state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
●	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


Auditor
In accordance with the company's articles a resolution proposing that CK Audit be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditors

Each person who was a director at the time this report was approved confirms that:
●	so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
●	he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.



This report was approved by the board on 17 June 2026 and signed on its behalf.

D Harvey
Director

Controlaccount Ltd
Strategic Report


The directors present their strategic report for the year ending 31 December 2024.
Review of the business
Overview: The company provides technology-enabled credit management and business process outsourcing solutions designed to improve operational efficiency, customer engagement, and financial performance for clients across multiple sectors. Services are delivered through integrated and modular solutions tailored to client requirements and include: • Credit Control & Debts Collection • Customer Service Support • Back-Office Administration & Data Services • Credit Information & Investigation services through the identeco brand. • Cloud-based systems development, including the HARP HR & Payroll platform. The business continued to strengthen its position through investment in technology, automation, customer engagement systems, and operational scalability, enabling clients to reduce costs while improving service quality and compliance standards.
Operational Performance While 2025 continued to present macroeconomic and sector-specific challenges, trading conditions improved throughout the year.
Key Highlights: • Executed millions of back-office actions across multiple client portfolios. • Completed most of the technical work required for the transition of the company’s operating platform to an internally developed cloud-based infrastructure, improving scalability, resilience, user experience, and development agility. • Expanded digital engagement and automation capabilities, improving customer accessibility, response times, and operational efficiency. • Enhanced interactive self-service systems enabling customers to securely access information, manage accounts, make payments, upload documentation, and resolve routine enquiries on a 24/7 basis. • Commenced evaluation and pilot deployment of AI-assisted and large language technologies to improve productivity, enhance customer interaction capabilities, and support future service innovation. • Introducing a brand ambassador programme to strengthen brand identity and customer engagement • Continued process optimisation initiatives, improving operational efficiency and supporting stronger cash flow management. • Secured the extension of a major customer contract for a further three-year term
Key operational developments include: • Increased sales performance despite continued inflationary pressures and wider economic uncertainty. • Improved operational consistency, with account administration backlogs returning to normal service levels in several areas. • Continued demand for cost-effective outsourced services and technology-led operational support • Positive Q1 2026 trading performance in line with internal forecasts, supporting confidence in continued recovery and resilience. The business continued to focus on operational discipline, service delivery consistency, and scalable infrastructure to support future growth opportunities.
Customer Experience and Client Engagement
Enhancing customer experience remained a key strategic priority throughout 2025. The company continued investing in interactive customer technologies and digital engagement systems designed to improve accessibility, responsiveness, and service efficiency. These developments enabled customers to self-serve in a secure environment at any time through enhanced online platforms and automated communication workflows. Capabilities included: • Real-time account access • Online payment and arrangement management • Secure document upload functionality • Automated notifications and reminders • Faster resolution of routine enquiries through digital self-service tools The continued expansion of self-service functionality improved convenience for customers, reduced handling times, and supported higher levels of customer satisfaction while maintaining strong compliance and information security standards. Alongside technology investment, quarterly client review programmes remained central to maintaining service quality and strengthening long-term partnerships. These structured reviews provided opportunities for: • Measure operational performance against agreed KPIs. • Review customer journey outcomes and service quality metrics. • Identify opportunities for process optimisation and automation. • Assess the effectiveness of technology platforms and digital engagement tools. • Ensuring evolving client expectations and regulatory requirements continued to be met. This collaborative approach improved transparency, supported continuous improvement initiatives, and reinforced the company’s position as a strategic operational partner to its clients.
Technology and innovation
Technology development and software innovation remained central to the company’s long-term growth strategy. Ongoing investment in the CogendaWorks, HARP, and identeco platforms enhanced system integration, automation capability, scalability, and development responsiveness. The transition toward internally developed cloud infrastructure further strengthened operational flexibility and accelerated the deployment of new functionality. The company also progressed the evaluation of AI-assisted and voice-enabled technologies aimed at: • Reducing manual and repetitive tasks • Improving productivity and operational efficiency • Enhancing customer interaction capabilities • Supporting more personalised service experiences • Expanding service capabilities into new operational areas The business believes continued investment in automation, cloud infrastructure, and intelligent technologies will remain a key differentiator within a highly competitive marketplace.
Workforce and culture
The company employed 69 Full Time Equivalent (FTE) employees during the year: Operations: 36 FTEs Administration & Leadership: 33 FTEs Employee engagement and organisational culture continued to strengthen following the transition to employee ownership in 2022. The business continued to promote active employee participation through regular management dialogue, quarterly newsletters, and wider engagement initiatives. Attrition rates remained low amongst long-serving employees, although recruitment and retention challenges persisted in certain entry-level operational roles. The company remained focused on targeted recruitment, employee development, training, and workplace engagement initiatives designed to support long-term workforce stability and service quality.
Governance, Quality, and Information Security
The company continued to maintain robust governance, regulatory compliance, and information security standards across all operational areas. ISO 9001 and ISO 27001 certifications were successfully maintained during the year, supporting the company’s commitment to quality assurance, operational control, and data security. Strong governance frameworks, together with ongoing investment in secure technology infrastructure and compliance processes, remain essential to maintaining client confidence and supporting future growth.
Principal risks and uncertainties
Economic climate
• Inflationary pressures continued to impact supplier costs and debt recoverability. • Demand for cost-effective outsourced services remained strong. • Successful contract retenders and new business wins strengthened future revenue visibility.
Liquidity Risk
The business retained sufficient current assets and financial resources to meet operational obligations and support ongoing investment activities.
Talent retention
While long-term employee retention remained strong, early-stage attrition continued in selected operational roles. The business continued investing in recruitment, training, employee engagement, and technology-leading productivity improvements
Competitive pressure
Operating within a competitive market environment, the company’s differentiation strategy continues to focus on: • Technology-led operational efficiency • Feature-rich service platforms • Scalable cloud-based infrastructure • Strong governance and regulatory compliance • Client-specific, value-driven solutions • Continuous software innovation and service enhancement
Key performance indicators
KPI monitoring remained central to operational management, service quality, and financial control. Key indicators during the year included: A 16% year-on-year increase in earnings per productive employee, reflecting improved trading conditions and operational efficiency. Improved operational consistency across multiple service areas. Continued enhancement of customer engagement and digital service delivery capabilities. Performance metrics continue to support effective decision-making, process improvement, resource management, and customer service outcomes across the business. Future Outlook The Directors remain optimistic regarding the company’s future prospects and strategic direction. The business is well positioned to capitalise on increasing demand for technology-enabled outsourced services, supported by continued investment in automation, customer engagement platforms, AI-assisted technologies, and scalable cloud-based infrastructure.
Strategic priorities for 2026 and beyond include: • Sustainable revenue growth • Continued enhancement of customer experience and client satisfaction • Further operational efficiency improvements • Expansion into European markets • Increased adoption of intelligent automation and AI-enabled service capabilities • Continued investment in scalable internally developed software platforms With market conditions stabilising and internal capabilities continuing to mature, the company believes it is strongly positioned for continued growth, service enhancement, and long-term operational resilience.
Summary
2025 was characterised by resilience, operational improvement, and strategic investment. The company demonstrated: • Effective management of economic and operational challenges • Continued enhancement of internal systems and service delivery capability • Strong progress in digital transformation and customer engagement technology • Ongoing investment in scalable infrastructure, automation, and innovation • Strong alignment between workforce, technology, governance, and client requirements The Board believes the company enters 2026 with strengthened operational capability, improving market conditions, scalable technology infrastructure, and a highly engaged workforce, providing a strong platform for sustainable long-term growth.

This report was approved by the board on 17 June 2026 and signed on its behalf.


D Harvey

Controlaccount Ltd
Independent auditors' report
to the members of Controlaccount Ltd


Opinion

We have audited the financial statements of Controlaccount Ltd(the 'company) for the year ended 31 December 2025 which comprise the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the accounts:
●	give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;
●	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
●	have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and , except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this or other information, we are required to report that fact.
We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
●	the information given in the strategic report and the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
●	the strategic report and the directors’ report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
●	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
●	the financial statements are not in agreement with the accounting records and returns; or
●	certain disclosures of directors’ remuneration specified by law are not made; or
●	we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Extent to which the audit was considered capable of detecting irregularities, including fraud
The extent to which our procedures are capable of detecting Irregularities, including fraud, is detailed below.
We identified and assessed the risks of material misstatement of the financial statements, in respect of irregularities whether due to fraud or error, or non compliance with laws and regulations and then designed and performed audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:
We obtained an understanding of the legal and regulatory frameworks that are applicable to the Company by discussion and enquiry with the directors and management team and our general knowledge and experience of the debt collection industry.
We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation, data protection, employment, and health and safety legislation;
We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management, reviewing correspondence with relevant regulators
Audit responses to risks identified
We assessed the susceptibility of the Company’s financial statements to material misstatement, including how fraud might occur. Audit procedures performed included but were not limited to:
-	Discussions with directors and management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;
-	Confirming our understanding of controls by performing a walk through test or observation and enquiry;
-	Performing analytical procedures to identify any unusual or unexpected relationships;
-	Challenging assumptions and judgements made by management in accounting for collections in progress at the year end, including estimation of success rate;
-	Identifying and testing journal entries;
-	Reviewing unusual or unexpected transactions; and
-	Agreeing the financial statement disclosures to underlying supporting documentation.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities is available on the Financial Reporting Council's website at https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.


Frances Clapham
(Senior Statutory Auditor)		No4 Castle Court 2
for and on behalf of		Castlegate Way
CK Audit		Dudley
Accountants and Statutory Auditors		West Midlands
17 June 2026		DY1 4RH

Controlaccount Ltd
Income Statement
for the year ended 31 December 2025


Notes			2025		2024
£				£

Turnover		2	6,920,338		6,585,429

Cost of sales			(2,818,482)		(2,598,014)

Gross profit			4,101,856		3,987,415

Administrative expenses			(2,296,506)		(2,139,031)

Operating profit		3	1,805,350		1,848,384

Gain on sale of fixed assets			295		-
Interest receivable			10,165		16,253
Interest payable		6	(1,663)		(4,373)

Profit on ordinary activities before taxation			1,814,147		1,860,264

Tax on profit on ordinary activities		7	(306,908)		(308,419)

Total comprehensive income for the financial year			1,507,239		1,551,845


The income statement has been prepared on the basis of all operations continuing.
























	The notes form part of these financial statements

Controlaccount Ltd
Registered number:		02765607
Statement of Financial Position
as at 31 December 2025


Notes			2025			2024
£				£
Fixed assets
Intangible assets	8		106,197			84,362
Tangible assets	9		1,595,893			1,330,597
			1,702,090			1,414,959

Current assets
Stocks	10	2,325,056			2,072,822
Debtors	11	4,308,222			3,343,187
Cash at bank and in hand		1,388,894			1,328,211
		8,022,172			6,744,220

Creditors: amounts falling due within one year	12	(1,286,844)			(1,291,926)

Net current assets			6,735,328			5,452,294

Total assets less current liabilities			8,437,418			6,867,253

Creditors: amounts falling due after more than one year	13		-			(4,853)

Provisions for liabilities
Deferred taxation	15		(392,345)			(324,566)

Net assets			8,045,073			6,537,834

Capital and reserves
Called up share capital	16		50,000			50,000
Profit and loss account	17		7,995,073			6,487,834

Total equity			8,045,073			6,537,834


D Harvey

Director
Approved by the board on 17 June 2026





	The notes form part of these financial statements

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

Controlaccount Ltd
Statement of Changes in Equity
for the year ended 31 December 2025


Share		Profit		Total
capital		and loss
account
£		£		£

At 1 January 2024	50,000		4,935,989		4,985,989

Profit for the financial year			1,551,845		1,551,845


At 31 December 2024	50,000		6,487,834		6,537,834



At 1 January 2025	50,000		6,487,834		6,537,834

Profit for the financial year			1,507,239		1,507,239


At 31 December 2025	50,000		7,995,073		8,045,073

Controlaccount Ltd
Statement of Cash Flows
for the year ended 31 December 2025


Notes	2025		2024
£		£
Operating activities
Profit for the financial year	1,507,239		1,551,845

Adjustments for:
Gain on sale of fixed assets	(295)		-
Interest receivable	(10,165)		(16,253)
Interest payable	1,663		4,373
Tax on profit on ordinary activities	306,908		308,419
Depreciation	33,371		30,919
Amortisation of intangibles	2,545		4,801
Increase in stocks	(252,234)		(261,626)
Increase in debtors	(965,035)		(1,267,959)
Increase/(decrease) in creditors	5,911		(282,840)
	629,908		71,679

Interest received	10,165		16,253
Interest paid	-		(4,373)
Interest element of finance lease payments	(1,663)		-
Corporation tax paid	(246,568)		(94,441)

Cash generated by/(used in) operating activities	391,842		(10,882)

Investing activities
Payments to acquire intangible fixed assets	(24,380)		(38,822)
Payments to acquire tangible fixed assets	(298,667)		(258,021)
Proceeds from sale of intangible fixed assets	-		9,636
Proceeds from sale of tangible fixed assets	295		(9,636)

Cash used in investing activities	(322,752)		(296,843)

Financing activities
Capital element of finance lease payments	(8,407)		(20,909)

Cash used in financing activities	(8,407)		(20,909)

Net cash generated/(used)
Cash generated by/(used in) operating activities	391,842		(10,882)
Cash used in investing activities	(322,752)		(296,843)
Cash used in financing activities	(8,407)		(20,909)

Net cash generated/(used)	60,683		(328,634)

Cash and cash equivalents at 1 January	1,328,211		1,656,845
Cash and cash equivalents at 31 December	1,388,894		1,328,211

Cash and cash equivalents comprise:
Cash at bank	1,388,894		1,328,211

Controlaccount Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Summary of significant accounting policies

	Basis of preparation
	The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover comprises revenue earned from the rendering of services and is adjusted for the movement in work in progress.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any impairment losses. Amortisation is provided to write off the cost over periods expected to benefit from them, with amortisation beginning only when the underlying products have been brought to market.

	Tangible fixed assets

	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment			over 4,5,7 and 10 years straight line
	Fixtures and fittings			over 4,5,and 7 years straight line


	Work in progress
	Work in progress is measured at the lower of cost and net realisable value. Cost comprises all services carried out towards debt recovery, and due to commission and fees being only receivable on successful recovery, the anticipated success rate is applied on each category of debt to these costs. Net realisable value is the commission and fees on the successful debt collection.

	Judgements and key sources of estimation uncertainty
	In preparing work in progress reports management use estimates to assess the likelihood of recovering cost outlaid during the year, held against uncompleted work at the year end. All such estimates are rigorously assessed and tested using extensive KPI reporting metrics within the business which include but are not limited to sector performance data, customer performance data, process success rates, the performance of legal providers and other external contractors. All KPI analysis is current and any change in performance is considered within all key estimates used.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are recognised at transaction price including any transaction costs.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are recognised at transaction price net of any transaction costs.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Analysis of turnover					2025		2024
£							£

	Services rendered					6,920,338		6,585,429

	By geographical market:

	UK					6,447,098		5,932,235
	Europe					473,240		652,830
	Rest of world					-		364
						6,920,338		6,585,429


	The turnover and profit for the year has been derived from its principal activities.


3	Operating profit					2025		2024
£							£
	This is stated after charging:

	Depreciation of owned fixed assets					26,352		23,890
	Depreciation of assets held under finance leases and hire purchase contracts					7,019		7,029
	Amortisation of intangible assets					2,545		4,801
	Operating lease rentals - plant and machinery					10,850		11,625
	Operating lease rentals - land and buildings					148,685		150,774
	Auditors' remuneration for audit services					11,000		11,750


4	Directors' emoluments					2025		2024
£							£

	Emoluments					547,453		519,688
	Company contributions to defined contribution pension plans					35,742		34,231
						583,195		553,919


	Highest paid director:
	Emoluments					171,725		163,548
	Company contributions to defined contribution pension plans					5,152		4,906
						176,877		168,454


	Number of directors to whom retirement benefits accrued:					2025		2024
Number							Number

	Defined contribution plans					5		5


5	Staff costs					2025		2024
£							£

	Wages and salaries					2,644,015		2,366,314
	Other pension costs					97,363		85,595
						2,741,378		2,451,909


	Average number of employees during the year					Number	Number

	Administration					41		39
	Collectors					41		42
						82		81


6	Interest payable					2025		2024
£							£

	Other loans					-		4,373
	Finance charges payable under finance leases and hire purchase contracts					1,663		-
						1,663		4,373


7	Taxation					2025		2024
£							£
	Analysis of charge in period
	Current tax:
	UK corporation tax on profits of the period					239,129		247,460

	Deferred tax:
	Origination and reversal of timing differences					67,779		60,959


	Tax on profit on ordinary activities					306,908		308,419


	Factors affecting tax charge for period
	The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:

						2025		2024
£							£
	Profit on ordinary activities before tax					1,814,147		1,860,264

	Standard rate of corporation tax in the UK					25.00%		25.00%

£							£
	Profit on ordinary activities multiplied by the standard rate of corporation tax					453,537		465,066

	Effects of:
	Expenses not deductible for tax purposes and intergroup surrender					(48,161)		(67,727)
	Enhanced research and development					(97,904)		(92,529)
	Capital allowances for period in excess of depreciation					(68,343)		(57,350)

	Current tax charge for period					239,129		247,460


	Factors that may affect future tax charges
	The provision for deferred tax is calculated based on tax rates enacted or substantially enacted at the balance sheet date. The rate of corporation tax at 1 April 2025 is 25%. It is expected that the deferred tax will unwind at the rate of 25%.


8	Intangible fixed assets							£
	P R Branding and bought debt

	Cost
	At 1 January 2025							108,713
	Additions							24,380
	At 31 December 2025							133,093

	Amortisation
	At 1 January 2025							24,351
	Provided during the year							2,545
	At 31 December 2025							26,896

	Carrying amount
	At 31 December 2025							106,197
	At 31 December 2024							84,362

	PR Branding is written off over periods of 4 and 10 years

9	Tangible fixed assets
				Computer Equipment		Fixtures and fittings		Total
£					£		£
	Cost
	At 1 January 2025			1,505,529		57,028		1,562,557
	Additions			294,223		4,444		298,667
	At 31 December 2025			1,799,752		61,472		1,861,224

	Depreciation
	At 1 January 2025			201,775		30,185		231,960
	Charge for the year			25,354		8,017		33,371
	At 31 December 2025			227,129		38,202		265,331

	Carrying amount
	At 31 December 2025			1,572,623		23,270		1,595,893
	At 31 December 2024			1,303,754		26,843		1,330,597


						2025		2024
£							£
	Carrying value of plant and machinery included above held under finance leases and hire purchase contracts					19,705		26,724


10	Stocks					2025		2024
£							£

	Work in progress					2,325,056		2,072,822


11	Debtors					2025		2024
£							£

	Trade debtors					722,281		636,512
	Amounts owed by group undertakings					3,472,045		2,610,060
	Prepayments and accrued income					112,396		96,615
	Purchased debt					1,500		-
						4,308,222		3,343,187


12	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					4,823		8,377
	Trade creditors					167,965		185,036
	Client ledger					527,342		574,483
	Corporation tax					239,967		247,406
	Other taxes and social security costs					305,731		229,033
	Accruals and deferred income					41,016		47,591
						1,286,844		1,291,926


13	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					-		4,853


14	Obligations under finance leases and hire purchase					2025		2024
	contracts					£	£

	Amounts payable:
	Within one year					4,823		8,377
	Within two to five years					-		4,853
						4,823		13,230



15	Deferred taxation					2025		2024
£							£

	Accelerated capital allowances					392,345		324,566


						2025		2024
£							£

	At 1 January					324,566		263,607
	Charged to the profit and loss account					67,779		60,959

	At 31 December					392,345		324,566



16	Share capital	Nominal		2025		2025		2024
value			Number		£		£
	Allotted, called up and fully paid:
	Ordinary shares	£1 each		50,000		50,000		50,000


17	Profit and loss account					2025		2024
£							£

	At 1 January					6,487,834		4,935,989
	Profit for the financial year					1,507,239		1,551,845

	At 31 December					7,995,073		6,487,834


18	Defined contribution pension plans

	The company offers a defined contribution scheme for the benefit of certain employees. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £97,363 (2024 £85,595)


19	Other financial commitments

	Total future minimum lease payments under non-cancellable operating leases:

		Land and buildings		Land and buildings	Other		Other
		2025		2024		2025		2024
£			£		£		£
	Falling due:
	within one year	91,020		120,179		9,000		2,116
	within two to five years	294,827		13,250		31,500		-
		385,847		133,429		40,500		2,116

20	Analysis of changes in net debt
		At 1 January		Cash flows		Other non cash changes		At 31 December
		2025						2025
£			£		£		£
	Cash and cash equivalents
	Cash	1,328,211		60,683				1,388,894
	Borrowings
	Debt due within one year	(8,377)		3,554				(4,823)
	Debt due after one year	(4,853)		4,853				-
		(13,230)		8,407		-		(4,823)

	Total	1,314,981		69,090		-		1,384,071


21	Related party transactions

	Controlaccount Ltd during the year traded on normal commercial terms with related companies as follows:-
	G Ball who is a director was also a trustee of The New Victoria Hospital.
	Turnover £8,590
	Year end Debtor £2,129
	D Harvey who is a director is also a shareholder and director of Alloygator Ltd
	Turnover £3,000
	Year end Debtor £360




22	Controlling party

	The company is a wholly owned subsidiary of Broadriver Ltd. In the opinion of the directors the ultimate holding company at the year end was Broadriver Eot Ltd a company incorporated in England and Wales. The results are included in the consolidated accounts of Broadriver Eot Ltd and copies of the consolidated accounts can be obtained from the registered office.

23	Presentation currency

	The financial statements are presented in Sterling.


24	Legal form of entity and country of incorporation

	Controlaccount Ltd is a private company limited by shares and incorporated in England.


25	Principal place of business

	The address of the company's principal place of business and registered office is:

	Compass House Waterside
	Hanbury Road
	Bromsgrove
	Worcestershire
	B60 4FD