REGISTERED NUMBER: SC476691 (Scotland)

Financial Statements for the Year Ended 30 April 2026

for

Controlpro Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C S Easton

M McNeill

REGISTERED OFFICE:

C/O Rennie Smith & Co

64 Murray Place

Stirling

FK8 2BX

REGISTERED NUMBER:

SC476691 (Scotland)

FIXED ASSETS

Tangible assets

4

26,782

30,827

CURRENT ASSETS

Debtors

5

94,335

65,728

Cash at bank

279,843

281,460

374,178

347,188

CREDITORS

Amounts falling due within one year

6

80,914

93,460

NET CURRENT ASSETS

293,264

253,728

TOTAL ASSETS LESS CURRENT LIABILITIES

320,046

284,555

PROVISIONS FOR LIABILITIES

(6,696

)

(7,488

)

ACCRUALS AND DEFERRED INCOME

(1,064

)

(2,370

)

NET ASSETS

312,286

274,697

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

312,186

274,597

SHAREHOLDERS' FUNDS

312,286

274,697

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 13 October 2026 and were signed on its behalf by:

C S Easton - Director

1.	STATUTORY INFORMATION

Controlpro Ltd is a private company, limited by shares , registered in Scotland. 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.

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 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

87,952

Additions

6,876

At 30 April 2026

94,828

DEPRECIATION

At 1 May 2025

57,125

Charge for year

10,921

At 30 April 2026

68,046

NET BOOK VALUE

At 30 April 2026

26,782

At 30 April 2025

30,827

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

86,654

61,376

Other debtors

7,681

4,352

94,335

65,728

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

3,273

2,822

Amounts owed to associates

15,000

15,000

Taxation and social security

59,846

73,634

Other creditors

2,795

2,004

80,914

93,460