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COMPANY REGISTRATION NUMBER: 12920330
CTR (Grading) Ltd
Filleted Unaudited Financial Statements
31 December 2024
CTR (Grading) Ltd
Statement of Financial Position
31 December 2024
2024
2023
Note
£
£
Creditors: amounts falling due within one year
5
566,894
599,234
---------
---------
Net current liabilities
566,894
599,234
---------
---------
Total assets less current liabilities
( 566,894)
( 599,234)
---------
---------
Capital and reserves
Called up share capital
10
10
Profit and loss account
( 566,904)
( 599,244)
---------
---------
Shareholder deficit
( 566,894)
( 599,234)
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 19 September 2025 , and are signed on behalf of the board by:
M Fitzgerald
Director
Company registration number: 12920330
CTR (Grading) Ltd
Notes to the Financial Statements
Year ended 31 December 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 30 Marchington Industrial Estate, Stubby Lane, Marchington, Uttoxeter, Staffordshire, ST14 8LP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The company is currently reporting net liabilities of £566,894. Liabilities due to the company's parent company CTR (Group) Limited amount to £566,984 at the balance sheet date. The company's parent company has agreed that only when funds become available, after discharging amounts due to creditors will they withdraw monies from the company to reduce this indebtedness. This agreement has been made to help the company manage it's cashflows.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of CTR (Group) Limited which can be obtained from Unit 30 Marchington Industrial Estate, Stubby Lane, Marchington, Uttoxeter, Staffordshire, ST14 8LP. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) Disclosures in respect of share-based payments have not been presented. (d) No disclosure has been given for the aggregate remuneration of key management personnel.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2023: 1 ).
5. Creditors: amounts falling due within one year
2024
2023
£
£
Amounts owed to group undertakings and undertakings in which the company has a participating interest
566,894
599,234
---------
---------
6. Controlling party
The company is a wholly owned subsidiary of CTR (Group) Limited, a company registered in England and Wales. The financial statements are included in the consolidated accounts of CTR (Group) Limited, which can be found on Companies House.