REGISTERED NUMBER: 02466655 (England and Wales)

CALVERLEY CONTROL INSTALLATIONS LIMITED

REVISED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page

Balance Sheet

1

to

2

Notes to the Revised Financial Statements

3

to

6

FIXED ASSETS

Tangible assets

5

64,697

63,431

CURRENT ASSETS

Stocks

923,889

805,987

Debtors

6

230,288

179,092

Cash at bank and in hand

308,117

76,527

1,462,294

1,061,606

CREDITORS

Amounts falling due within one year

7

529,089

466,310

NET CURRENT ASSETS

933,205

595,296

TOTAL ASSETS LESS CURRENT LIABILITIES

997,902

658,727

CREDITORS

Amounts falling due after more than one year

8

-

(4,233

)

PROVISIONS FOR LIABILITIES

(4,378

)

-

NET ASSETS

993,524

654,494

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

993,522

654,492

SHAREHOLDERS' FUNDS

993,524

654,494

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 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 7th October 2026 and were signed on its behalf by:

S N P Collins - Director

1.	REVISED FINANCIAL STATEMENTS

The financial statements for the year ended 31st December 2025 have been revised.

They

-

replace the original financial statements;

-

are now the statutory financial statements;

-

are prepared as they were at the date of the original financial statements and not as at the date of revision and accordingly do not deal with events between those dates.

Following the filing of the original financial statements, an error was identified in the valuation of inventory at the reporting date. As a consequence, inventories, profit for the year and the related corporation tax balances were misstated in the financial statements originally delivered to the Registrar.

The inventory balance has been corrected to reflect the appropriate valuation at the reporting date. As a consequence, the profit for the year, retained earnings, corporation tax charge and corporation tax liability have been amended. The relevant primary statements and disclosures have been updated accordingly.

2.	STATUTORY INFORMATION

Calverley Control Installations Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02466655

Registered office:

Blacup House

Royds Close

Leeds

West Yorkshire

LS12 6LL

3.	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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

At the time of signing these accounts, having considered the economic climate, the directors expectationsand intentions for the next 12 months, and the availability of working capital, the directors are of the opinion that the company will remain viable for the foreseeable future and accordingly these financial statements have been prepared on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life or, if held under a finance lease, over the lease term, whichever is the shorter, as follows:

Plant and machinery

- 25% on cost

Fixtures and fittings

- 15% on cost

Motor vehicles

- 20% on cost less residual value

Computer equipment

- 33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pensions

The company operates a defined contribution pension scheme covering the majority of the employees. The scheme is fully funded and contributions by both employees and the company are held in a trustee administered fund completely independent of the company's finances. Employer's contributions to the scheme are charged against profits.

Financial instruments

The company only enters into transactions in ‘basic’ financial instruments which result in the recognition of assets and liabilities; these include trade and other debtors and creditors, bank balances, loans from banks and other third parties, and loans to related parties. These are recognised in the company’s balance sheet when it becomes party to the contractual provisions of the instrument.

Basic financial assets (other than those classified as payable within one year) are initially measured at cost and are subsequently carried at cost or amortised cost using the effective interest method, less any impairment losses.

Basic financial assets classed as receivable within one year are not amortised. Basic financial liabilities (other than those classified as payable within one year) are initially measured at present value of future cash flows and subsequently at amortised cost using the effective interest method. Basic financial liabilities classed as payable within one year are not amortised.

Financial assets and liabilities are offset, with the net amount reported in the financial statements, when there is a legally 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.

Stocks & amounts recoverable

Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Amounts recoverable are included at sales value, proportionate to the extent of completion of the contract at the year end date, allowing for any foreseeable losses.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 22 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

194,679

Additions

16,194

Disposals

(12,975

)

At 31st December 2025

197,898

DEPRECIATION

At 1st January 2025

131,248

Charge for year

13,428

Eliminated on disposal

(11,475

)

At 31st December 2025

133,201

NET BOOK VALUE

At 31st December 2025

64,697

At 31st December 2024

63,431

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

206,834

136,618

Other debtors

23,454

42,474

230,288

179,092

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,167

9,934

Trade creditors

398,018

375,289

Taxation and social security

117,822

73,389

Other creditors

9,082

7,698

529,089

466,310

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

4,233

9.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

70,335

73,908

Between one and five years

35,700

24,914

106,035

98,822

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

1

2

2