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Registered number: 08408739
CTRL Group Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
ChadSan Limited
Castle House
Castle Street
Guildford
GU1 3UW
CTRL Group Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
CTRL Group Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 08408739

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 289 |  | 388
Investments | 5 |  | 364,584 |  | 364,584
|  |  | 364,873 |  | 364,972
CURRENT ASSETS
Debtors | 6 | 183,312 |  | 508,063 |
Cash at bank and in hand |  | 202,018 |  | 35,044 |
|  | 385,330 |  | 543,107 |
Creditors: Amounts Falling Due Within One Year | 7 | (4,386 ) |  | (187,488 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 380,944 |  | 355,619
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 745,817 |  | 720,591
NET ASSETS |  |  | 745,817 |  | 720,591
CAPITAL AND RESERVES
Called up share capital | 8 |  | 4 |  | 4
Profit and Loss Account |  |  | 745,813 |  | 720,587
SHAREHOLDERS' FUNDS |  |  | 745,817 |  | 720,591

Page 1
Page 2
CTRL Group Ltd
Balance Sheet (continued)
As At 31 March 2025
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 Ben Fehnert Director
10th December 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
CTRL Group Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
CTRL Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08408739 . The registered office is Unit 2.09 Brickfields, 37 Cremer Street, London, E2 8HD.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. 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:

Computer Equipment | 25% on cost

2.4. 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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
CTRL Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. 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.
2.7. Pensions
The company operates an auto enrolment pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Investments - Unlisted
Where the fair value of the unlisted investments can be measured reliably, the investments are held at fair value with changes in fair value recognised in the profit or loss.
Where the fair value of the unlisted investments cannot be measured reliably, the investments are measured at cost less accumulated impairment losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
Page 5
CTRL Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 394
As at 31 March 2025 | 394
Depreciation
As at 1 April 2024 | 6
Provided during the period | 99
As at 31 March 2025 | 105
Net Book Value
As at 31 March 2025 | 289
As at 1 April 2024 | 388

5. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 April 2024 | 364,634
As at 31 March 2025 | 364,634
Provision
As at 1 April 2024 | 50
As at 31 March 2025 | 50
Net Book Value
As at 31 March 2025 | 364,584
As at 1 April 2024 | 364,584

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 192,041
Other debtors | 183,312 |  | 316,022
| 183,312 |  | 508,063

Page 5
Page 6
CTRL Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,886 |  | 37,777
Other creditors | 500 |  | 149,711
| 4,386 |  | 187,488

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr James King | - | 20,113 | - | - | 20,113
Mr Ben Fehnert | 50,188 | 378 | (50,188 ) | - | 378

The above loan is unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
The company has no controlling party. The company is owned 50% by Mr B Fehnert and 50% by Mr J King.
Page 6