REGISTERED NUMBER: 08824929 (England and Wales)

PENNINE CONTROL SYSTEMS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R A Cox

REGISTERED OFFICE:

Vernon House

40 New North Road

Huddersfield

West Yorkshire

HD1 5LS

REGISTERED NUMBER:

08824929 (England and Wales)

ACCOUNTANTS:

SMH Sheards

Vernon House

40 New North Road

Huddersfield

West Yorkshire

HD1 5LS

FIXED ASSETS

Tangible assets

4

3,932

4,612

CURRENT ASSETS

Debtors

5

21,197

140,476

Cash at bank

14,868

86,227

36,065

226,703

CREDITORS

Amounts falling due within one year

6

(53,834

)

(210,864

)

NET CURRENT (LIABILITIES)/ASSETS

(17,769

)

15,839

TOTAL ASSETS LESS CURRENT LIABILITIES

(13,837

)

20,451

CREDITORS

Amounts falling due after more than one year

7

-

(7,904

)

PROVISIONS FOR LIABILITIES

10

-

(1,049

)

NET (LIABILITIES)/ASSETS

(13,837

)

11,498

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(13,937

)

11,398

SHAREHOLDERS' FUNDS

(13,837

)

11,498

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 director acknowledges his 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 director and authorised for issue on 2 October 2026 and were signed by:

R A Cox - Director

1.	STATUTORY INFORMATION

Pennine Control Systems 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 director has indicated their willingness to support the company. Therefore, the director continues to adopt the going concern basis for preparing the financial statements.

Turnover

Turnover is represented by the invoiced sales of services, excluding VAT, which are recognised when the services are provided.

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

-

33% on cost, 25% on reducing balance and 20% on reducing balance

Financial instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed in profit or loss.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including trade and other creditors, bank loans and accruals and amounts owed to group undertakings, are initially recognised at transaction price.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

36,088

Additions

600

At 31 March 2026

36,688

DEPRECIATION

At 1 April 2025

31,476

Charge for year

1,280

At 31 March 2026

32,756

NET BOOK VALUE

At 31 March 2026

3,932

At 31 March 2025

4,612

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

14,705

118,338

Other debtors

6,492

22,138

21,197

140,476

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

7,881

10,311

Trade creditors

4,471

74,128

Taxation and social security

231

9,241

Other creditors

41,251

117,184

53,834

210,864

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

7,904

8.	LEASING AGREEMENTS

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

2026

2025

£

£

Between one and five years

9,643

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

7,881

18,215

The bank loan comprises a loan secured by a Government backed initiative.

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

-

1,049

Deferred

tax

£

Balance at 1 April 2025

1,049

Utilised during year

(1,049

)

Balance at 31 March 2026

-

11.	RELATED PARTY DISCLOSURES

Loans owing to the directors on an interest free basis of £37,458 (2025 £59,127.) were outstanding at the year end. Loans will be repaid when funds permit.