Registration number: 7946447

CTC Solutions Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

CTC Solutions Ltd

Company Information

Director

Mr J C B Roberts

Registered office

2 East Mead Blackpool Lancashire FY3 9LN

Accountants

Giles Hewitt & Co Ltd Chartered Certified Accountants257 Clifton Dr South St Annes on Sea Lytham St Annes Lancashire FY8 1HW

CTC Solutions Ltd

(Registration number: 7946447)
Balance Sheet as at 15 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,398	1,078
Current assets
Debtors	5	30,080	37,665
Cash at bank and in hand		30,820	25,909
		60,900	63,574
Creditors: Amounts falling due within one year	6	(571)	(570)
Net current assets		60,329	63,004
Net assets		61,727	64,082
Capital and reserves
Called up share capital	7	100	100
Retained earnings		61,627	63,982
Shareholders' funds		61,727	64,082

For the financial year ending 15 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 October 2026
 

......................................... Mr J C B Roberts Director

CTC Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 15 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
2 East Mead
Blackpool
Lancashire
FY3 9LN

These financial statements were authorised for issue by the director on 9 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets less their residual values over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	over 3 years on cost
Office equipment	over 3 years on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

CTC Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 15 January 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

CTC Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 15 January 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 16 January 2025	6,538	2,159	8,697
Additions	-	844	844
At 15 January 2026	6,538	3,003	9,541
Depreciation
At 16 January 2025	5,460	2,158	7,618
Charge for the year	502	23	525
At 15 January 2026	5,962	2,181	8,143
Carrying amount
At 15 January 2026	576	822	1,398
At 15 January 2025	1,077	1	1,078

5

Debtors

Current	2026 £	2025 £
Other debtors	30,080	37,665
	30,080	37,665

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Accruals and deferred income	571	570

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

CTC Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 15 January 2026

8	Related party transactions