REGISTERED NUMBER: 12167737 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COMAP CONTROL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Shepherd

J Gilchrist Smith

REGISTERED OFFICE:

1b Swallowfield Courtyard

Wolverhampton Road

Oldbury

B69 2JG

REGISTERED NUMBER:

12167737 (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

Tangible assets

4

132,797

203,923

CURRENT ASSETS

Stocks

415,357

217,830

Debtors

5

1,532,391

926,305

Cash at bank

1,675,898

2,444,408

3,623,646

3,588,543

CREDITORS

Amounts falling due within one year

6

(1,486,088

)

(1,729,596

)

NET CURRENT ASSETS

2,137,558

1,858,947

TOTAL ASSETS LESS CURRENT LIABILITIES

2,270,355

2,062,870

CAPITAL AND RESERVES

Called up share capital

392,937

392,937

Retained earnings

1,877,418

1,669,933

2,270,355

2,062,870

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 Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by:

S Shepherd - Director

1.	STATUTORY INFORMATION

ComAp Control 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 12167737.

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.

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 directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of goods

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Long term contracts

These are assessed on a contract by contract basis and reflected in the profit and loss account by recording

turnover and related costs as contract activity progresses. Where appropriate, attributable profits and anticipated losses are recognised.

The amount by which recorded turnover is in excess of payments on account is classified as amounts recoverable on contracts and separately disclosed within debtors.

The excess of payments on account over amounts recoverable on contracts is classified as payments on account and is separately disclosed within creditors.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery

50%, 33% or 15% straight line

Fixtures, fittings & computer equipment

25% straight line

Motor vehicles

25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

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 related parties.

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.

Taxation

The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Operating leases

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments 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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with the financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Plant and

& computer

Motor

machinery

equipment

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

75,316

39,794

262,389

377,499

Additions

5,096

-

-

5,096

Disposals

-

-

(26,300

)

(26,300

)

At 31 December 2025

80,412

39,794

236,089

356,295

DEPRECIATION

At 1 January 2025

47,398

11,853

114,325

173,576

Charge for year

7,702

9,498

59,022

76,222

Eliminated on disposal

-

-

(26,300

)

(26,300

)

At 31 December 2025

55,100

21,351

147,047

223,498

NET BOOK VALUE

At 31 December 2025

25,312

18,443

89,042

132,797

At 31 December 2024

27,918

27,941

148,064

203,923

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

872,085

627,603

Corporation tax recoverable

29,684

129,755

VAT

503,632

-

Prepayments and accrued income

126,990

168,947

1,532,391

926,305

Included within prepayments is an amount of £79,216 (2024: £96,185) that is expected to be released after more than one year.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Payments on account

83,486

-

Trade creditors

180,777

127,293

Amounts owed to group undertakings

976,995

1,228,035

Social security and other taxes

20,156

20,218

VAT

-

119,896

Other creditors

6,327

50

Accruals and deferred income

218,347

234,104

1,486,088

1,729,596

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

42,000

42,000

Between one and five years

168,000

168,000

In more than five years

56,000

98,000

266,000

308,000

8.	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)

9.	ULTIMATE CONTROLLING PARTY

The intermediate parent company is ComAp Control Holdings Limited, a company incorporated in the United Kingdom. The ultimate parent undertaking is ComAp a.s., a company incorporated 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.