The CTG Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10924945

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,610		2,833

			2,610		2,833
CURRENT ASSETS
Debtors	5	616,144		498,840
Cash at bank and in hand		113,479		71,859

		729,623		570,699
Creditors: Amounts Falling Due Within One Year	6	(140,468 )		(43,061 )

NET CURRENT ASSETS (LIABILITIES)			589,155		527,638

TOTAL ASSETS LESS CURRENT LIABILITIES			591,765		530,471

NET ASSETS			591,765		530,471

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			591,665		530,371

SHAREHOLDERS' FUNDS			591,765		530,471

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The CTG Group Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Bradley Solomon

Director

30/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The CTG Group Limited is a private company, limited by shares and incorporated in England and Wales.

The registered number is 10924945.

The registered address is:

71-75 Shelton Street

London

England

WC2H 9JQ

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. 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

20% Reducing Balance

2.4. 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.

2.5. 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.

...CONTINUED

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The CTG Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Taxation - continued

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 3)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 October 2024	13,341
Additions	1,166
Disposals	(1,532 )

As at 30 September 2025	12,975

Depreciation
As at 1 October 2024	10,508
Provided during the period	761
Disposals	(904 )

As at 30 September 2025	10,365

Net Book Value
As at 30 September 2025	2,610

As at 1 October 2024	2,833

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	85,011	41,235
Other debtors	531,133	457,605

	616,144	498,840

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	30,298	4,835
Other creditors	27,385	-
Taxation and social security	82,785	38,226

	140,468	43,061

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The CTG Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Directors Advances, Credits and Guarantees

Amounts of £7,075 were advanced interest free to the director during the year, repayable on demand.

At the year end, £Nil (2024: £4,805) was owed to the company by the director.

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mr Brad Solomon	4,805	7,075	127	11,752	-

9. Related Party Transactions

Amba Group One Limited

This entity is a company incorporated in the United Kingdom and is a related party due to common control by the director. During the year, £35,000 was advanced to Amba Group One Limited by The CTG Group Limited, no funds were received. As at 30th September 2025, Amba Group One Limited owes The CTG Group Limited, £487,800 (2024: £452,800).

Amba Group One Property Limited

This entity is a company incorporated in the United Kingdom and is a related party due to common control by the director. During the year, £125 was advanced to Amba Group One Property Limited by The CTG Group Limited, no funds were received. As at 30th September 2025, Amba Group One Property Limited owes The CTG Group Limited, £125 (2024: £Nil).

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