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Registered number: 04947814
CTR Secure Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Steve Pye & Co.
Chartered Certified Accountants
Unit 10 Aylsham Business Park
Richard Oakes Road
Aylsham
Norfolk
NR11 6FD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 04947814
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 17,450 23,426
Tangible Assets 5 983,778 1,059,167
1,001,228 1,082,593
CURRENT ASSETS
Stocks 7 6,068 31,409
Debtors 8 1,361,458 1,175,240
Cash at bank and in hand 238,243 316,875
1,605,769 1,523,524
Creditors: Amounts Falling Due Within One Year 9 (616,528 ) (602,723 )
NET CURRENT ASSETS (LIABILITIES) 989,241 920,801
TOTAL ASSETS LESS CURRENT LIABILITIES 1,990,469 2,003,394
Creditors: Amounts Falling Due After More Than One Year 10 (129,195 ) (127,368 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,372 ) (14,775 )
NET ASSETS 1,846,902 1,861,251
CAPITAL AND RESERVES
Called up share capital 12 160 160
Capital redemption reserve 40 40
Profit and Loss Account 1,846,702 1,861,051
SHAREHOLDERS' FUNDS 1,846,902 1,861,251
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Tremaine Kent
Director
28 May 2025
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
CTR Secure Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04947814 . The registered office is Unit 10 Aylsham Business Park Richard Oakes Road, Aylsham, Norwich, Norfolk, NR11 6FD.  The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are computer software and it is amortised to profit and loss account over its estimated economic life of 3 years.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are amortised to the profit and loss account over their estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Land - 0%, Buidlings - 4% straight line
Plant & Machinery 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 33% reducing balance
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.8. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
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.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position 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.
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.11. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.12. Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 41 (2024: 34)
41 34
4. Intangible Assets
Development Costs Intellectual Property Total
£ £ £
Cost
As at 1 April 2024 23,000 29,900 52,900
As at 31 March 2025 23,000 29,900 52,900
Amortisation
As at 1 April 2024 23,000 6,474 29,474
Provided during the period - 5,976 5,976
As at 31 March 2025 23,000 12,450 35,450
Net Book Value
As at 31 March 2025 - 17,450 17,450
As at 1 April 2024 - 23,426 23,426
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 1,018,226 300,658 100,556 131,976 1,551,416
Additions - 14,085 679 4,661 19,425
Disposals (2,026 ) - - - (2,026 )
As at 31 March 2025 1,016,200 314,743 101,235 136,637 1,568,815
Depreciation
As at 1 April 2024 66,128 265,016 54,371 106,734 492,249
Provided during the period 33,356 16,470 24,716 18,246 92,788
As at 31 March 2025 99,484 281,486 79,087 124,980 585,037
...CONTINUED
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Net Book Value
As at 31 March 2025 916,716 33,257 22,148 11,657 983,778
As at 1 April 2024 952,098 35,642 46,185 25,242 1,059,167
6. Investments
Joint Ventures
£
Cost
As at 1 April 2024 100
As at 31 March 2025 100
Provision
As at 1 April 2024 100
As at 31 March 2025 100
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
7. Stocks
2025 2024
£ £
Stock 6,068 31,409
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 782,658 661,160
Other debtors 578,800 514,080
1,361,458 1,175,240
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 506 1,487
Trade creditors 173,404 183,397
Bank loans and overdrafts 403 -
Other creditors 52,219 106,423
Taxation and social security 389,996 311,416
616,528 602,723
10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 129,195 127,368
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11. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 506 1,487
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 160 160
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