Ctml Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06537073 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Ctml Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Goodwill

S D Griffiths

SECRETARY:

REGISTERED OFFICE:

C/o Ctml Ltd 1 Arena Court

Mirabel Street

Manchester

Greater Manchester

M3 1PJ

REGISTERED NUMBER:

06537073 (England and Wales)

ACCOUNTANTS:

Brian Gumbley Accountancy Services Ltd

Corner House

28 Huddersfield Road

Newhey

Rochdale

Lancashire

OL16 3QF

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

33,465

23,757

Investments

6

100

33,565

23,857

CURRENT ASSETS

Stocks

7

5,610

5,555

Debtors

8

97,311

116,991

Cash at bank and in hand

7,621

7,710

110,542

130,256

CREDITORS

Amounts falling due within one year

9

23,460

34,704

NET CURRENT ASSETS

87,082

95,552

TOTAL ASSETS LESS CURRENT
LIABILITIES

120,647

119,409

CREDITORS

Amounts falling due after more than
one year

10

7,067

10,922

NET ASSETS

113,580

108,487

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

113,480

108,387

SHAREHOLDERS' FUNDS

113,580

108,487

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 31 July 2026 and were signed on its behalf by:

S D Griffiths - Director

1.	STATUTORY INFORMATION

Ctml 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

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.

Computer software is being amortised evenly over its estimated useful life of seven years.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

Goodwill

software

Totals

£

COST

At 1 April 2025

and 31 March 2026

185,000

5,824

190,824

AMORTISATION

At 1 April 2025

and 31 March 2026

185,000

5,824

190,824

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2025

43,126

18,624

45,238

3,874

110,862

Additions

-

19,695

-

19,695

At 31 March 2026

43,126

18,624

64,933

3,874

130,557

DEPRECIATION

At 1 April 2025

36,281

17,822

31,048

1,954

87,105

Charge for year

1,027

201

8,471

288

9,987

At 31 March 2026

37,308

18,023

39,519

2,242

97,092

NET BOOK VALUE

At 31 March 2026

5,818

601

25,414

1,632

33,465

At 31 March 2025

6,845

802

14,190

1,920

23,757

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

100

NET BOOK VALUE

At 31 March 2026

100

At 31 March 2025

100

7.

STOCKS

31.3.26

31.3.25

£

Stocks

5,610

5,555

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR

31.3.26

31.3.25

£

Trade debtors

45,986

66,042

Amounts owed by group undertakings

49,075

Prepayments

2,250

1,874

97,311

116,991

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR

31.3.26

31.3.25

£

Hire purchase contracts

3,855

Trade creditors

10,828

11,081

Tax

3,493

4,133

VAT

3,784

14,245

Other creditors

-

15

Accrued expenses

1,500

1,375

23,460

34,704

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR

31.3.26

31.3.25

£

Hire purchase contracts

7,067

10,922

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is CTML Group Ltd.