REGISTERED NUMBER: 12166536 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COMAP CONTROL HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Gilchrist Smith

REGISTERED OFFICE:

1b Swallowfield Courtyard

Wolverhampton Road

Oldbury

B69 2JG

REGISTERED NUMBER:

12166536 (England and Wales)

AUDITORS:

Magma Audit LLP (part of the Dains Group)

First Floor, Lakeside House

4 Smith Way

Grove Park

Leicester

Leicestershire

LE19 1SX

FIXED ASSETS

Investments

4

3,300,000

3,300,000

TOTAL ASSETS LESS CURRENT LIABILITIES

3,300,000

3,300,000

CAPITAL AND RESERVES

Called up share capital

3,300,000

3,300,000

3,300,000

3,300,000

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 September 2026 and were signed by:

J Gilchrist Smith - Director

1.	STATUTORY INFORMATION

Comap Control Holdings Limited is a private limited company, limited by shares, registered in England and Wales. Its registered office address is 1b Swallowfield Courtyard, Wolverhampton Road, Oldbury, England, B69 2JG and the registered number is 12166536.

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.

The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £1.

Preparation of consolidated financial statements

The financial statements contain information about Comap Control Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, ComAp a.s, .

Related party exemption

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', Section 33.1A, not to disclose related party transactions with group companies.

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Investments in subsidiaries

Investment in the subsidiary company is held at cost less accumulated impairment losses.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

3,300,000

NET BOOK VALUE

At 31 December 2025

3,300,000

At 31 December 2024

3,300,000

5.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Auditors' Report was unqualified.

Paul Orton FCA FCCA (Senior Statutory Auditor)

for and on behalf of Magma Audit LLP (part of the Dains Group)

6.	ULTIMATE CONTROLLING PARTY

The company's immediate parent undertaking and controlling party is ComAp a.s., a company registered in the Czech Republic.

The largest and smallest group in which the results of the company are consolidated is the group headed by ComAp a.s. Consolidated accounts are available from U Uranie 1612/14a, 170 00 Praha 7-Holešovice, Czechia.