REGISTERED NUMBER: 07206594 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CTS PC SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs T Stephenson

C Stephenson

REGISTERED OFFICE:

Suite 22 The Store Room Fitzwilliam Road

Eastwood Trading Estate

Rotherham

South Yorkshire

S65 1SL

REGISTERED NUMBER:

07206594 (England and Wales)

ACCOUNTANTS:

Drury & Co

Accountants & Business Advisors

21 Hollowgate

Rotherham

South Yorkshire

S60 2LE

FIXED ASSETS

Intangible assets

4

10,000

10,000

Tangible assets

5

340

426

10,340

10,426

CURRENT ASSETS

Stocks

6

8,500

8,500

Debtors

7

19,520

16,413

Cash at bank and in hand

5,391

7,397

33,411

32,310

CREDITORS

Amounts falling due within one year

8

36,683

30,238

NET CURRENT (LIABILITIES)/ASSETS

(3,272

)

2,072

TOTAL ASSETS LESS CURRENT LIABILITIES

7,068

12,498

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

7,067

12,497

SHAREHOLDERS' FUNDS

7,068

12,498

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by:

C Stephenson - Director

1.	STATUTORY INFORMATION

Cts Pc Solutions Limited 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Stocks

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

Taxation

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

10,000

NET BOOK VALUE

At 31 March 2025

10,000

At 31 March 2024

10,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

and 31 March 2025

4,378

DEPRECIATION

At 1 April 2024

3,952

Charge for year

86

At 31 March 2025

4,038

NET BOOK VALUE

At 31 March 2025

340

At 31 March 2024

426

6.

STOCKS

2025

2024

£

£

Finished goods

8,500

8,500

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

19,520

16,413

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,667

2,570

Taxation and social security

29,935

26,640

Other creditors

4,081

1,028

36,683

30,238

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary shares

£1

1

1

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the reporting date, the company was indebted to a director in the sum of £3,106 (2024: £78).:

There are no formal repayment terms attached to this loan and interest is not being charged.