REGISTERED NUMBER: 02881446 (England and Wales)

CONTROL SYSTEMS SERVICES LTD.

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N H Whatley

A W Kendall

G Davis

SECRETARY:

J L Whatley

REGISTERED OFFICE:

Unit 4 Lakeside

Lakeside Park,

Llantarnam Industrial Park

Cwmbran

Torfaen

NP44 3XS

REGISTERED NUMBER:

02881446 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

12,586

14,067

CURRENT ASSETS

Stocks

5

69,570

136,991

Debtors

6

189,655

251,263

Cash at bank and in hand

978,206

869,431

1,237,431

1,257,685

CREDITORS

Amounts falling due within one year

7

244,645

195,888

NET CURRENT ASSETS

992,786

1,061,797

TOTAL ASSETS LESS CURRENT LIABILITIES

1,005,372

1,075,864

CREDITORS

Amounts falling due after more than one year

8

-

(5,867

)

PROVISIONS FOR LIABILITIES

(2,391

)

-

NET ASSETS

1,002,981

1,069,997

CAPITAL AND RESERVES

Called up share capital

9

903

903

Retained earnings

1,002,078

1,069,094

SHAREHOLDERS' FUNDS

1,002,981

1,069,997

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21st October 2026 and were signed on its behalf by:

N H Whatley - Director

1.	STATUTORY INFORMATION

Control Systems Services Ltd. 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.

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.

Long leasehold property - 10% Straight line

Plant and machinery - 5% - 20% Straight line

Motor Vehicles - 25% Straight line

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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 13 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Long

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

COST

At 1st April 2025

126,806

135,416

27,395

289,617

Additions

-

5,833

-

5,833

Disposals

-

(309

)

(4,400

)

(4,709

)

At 31st March 2026

126,806

140,940

22,995

290,741

DEPRECIATION

At 1st April 2025

126,540

127,614

21,396

275,550

Charge for year

266

3,801

3,000

7,067

Eliminated on disposal

-

(62

)

(4,400

)

(4,462

)

At 31st March 2026

126,806

131,353

19,996

278,155

NET BOOK VALUE

At 31st March 2026

-

9,587

2,999

12,586

At 31st March 2025

266

7,802

5,999

14,067

5.

STOCKS

2026

2025

£

£

Stocks

36,161

56,866

Work-in-progress

33,409

80,125

69,570

136,991

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

171,067

218,003

Prepayments and accrued income

18,588

33,260

189,655

251,263

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

6,163

10,648

Trade creditors

73,814

17,074

Corporation Tax

26,804

5,093

Social security and other taxes

14,928

9,528

VAT

23,549

64,860

Credit card

5,232

1,408

Directors' current accounts

88,585

80,396

Accruals

2,907

2,002

Other creditors

2,663

4,879

244,645

195,888

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 2-5 years

-

5,867

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

800

Ordinary

£1

800

800

1

Ordinary A

£1

1

1

100

B Ordinary

£1

100

100

1

Ordinary C

£1

1

1

1

Ordinary D

£1

1

1

903

903