REGISTERED NUMBER: 00708474 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Control Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J N Parrott

Mrs G Penketh

Dr A L Anderson

Ms J A Parrott

SECRETARY:

Mrs G Penketh

REGISTERED OFFICE:

3 Perry Road

Industrial Estate East

Witham

Essex

CM8 3AS

REGISTERED NUMBER:

00708474 (England and Wales)

ACCOUNTANTS:

Simpson Forbes Accountants

Unit 6,CherryTree Farm

Blackmore End Road

Sible Hedingham

Essex

CO9 3LZ

FIXED ASSETS

Tangible assets

4

27,133

71,673

CURRENT ASSETS

Stocks

1,059,059

1,152,689

Debtors

5

921,488

578,428

Cash at bank and in hand

898,428

1,072,564

2,878,975

2,803,681

CREDITORS

Amounts falling due within one year

6

844,205

1,086,824

NET CURRENT ASSETS

2,034,770

1,716,857

TOTAL ASSETS LESS CURRENT LIABILITIES

2,061,903

1,788,530

PROVISIONS FOR LIABILITIES

2,305

13,439

NET ASSETS

2,059,598

1,775,091

CAPITAL AND RESERVES

Called up share capital

50,920

50,920

Share premium

5,925

5,925

Retained earnings

2,002,753

1,718,246

SHAREHOLDERS' FUNDS

2,059,598

1,775,091

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 17 July 2026 and were signed on its behalf by:

J N Parrott - Director

1.	STATUTORY INFORMATION

Control Engineering 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

18% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2025 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

431,713

Additions

1,662

Disposals

(75,285

)

At 28 February 2026

358,090

DEPRECIATION

At 1 March 2025

360,040

Charge for year

5,423

Eliminated on disposal

(34,506

)

At 28 February 2026

330,957

NET BOOK VALUE

At 28 February 2026

27,133

At 28 February 2025

71,673

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

905,003

563,214

Other debtors

16,485

15,214

921,488

578,428

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

573

682

Trade creditors

450,430

712,006

Taxation and social security

287,155

191,243

Other creditors

106,047

182,893

844,205

1,086,824

7.	RELATED PARTY DISCLOSURES

In the year to 28th February 2026, the company was charged rent of £32,750 (2025: £32,750) and £200,000 (2025: £230,000) for management charges by Conpro Ltd.

Both Conpro Limited and Control Engineering Ltd have a common director.

Both companies are under common control.

The company sold a vehicle to the director, Mr T Allan, for £20,000 in the year and as at 28th February 2026, Mr T Allan owed the company £20,000.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J N Parrott.