Snap Saturday $($Pty$)$ Ltd $($hereafter $$SS$)$ and its subsidiaries provide premium digital media entertainment, content and services to over $100$ customers across Limpopo province. The group has a $30$ June year$-$end and Mr Thavhane $($The Traveling man$)$ was not around to assist with the consolidation for the year ended as he is attending BRICS workshop and you were requested to assist SS with the consolidation. SS holds $40\%$ of the issued ordinary share capital of Spotless Group $($Pty$)$ Ltd $($hereafter $$SG$)$ and $6$ other investors, including De Majesty, each hold on average $10\%.$ The articles of association determines that most decisions relevant to the activities of SG are made through a majority vote $(>50\%)$ at the shareholders$$ meetings. Certain major decisions are made through a special resolution $(>75\%).$ The shareholder agreement grants SS the right to establish operating and capital decisions relating to all the relevant activities of SG$,$ including budgets. SS establishes these decisions for its own benefit $($i$.$e$.,$ as a principle$).$ There are currently no restrictions over SS$$s rights in terms of either the shares or the shareholders agreement. Required Discuss whether Snap Saturday $($Pty$)$ Ltd controls Spotless Group $($Pty$)$ Ltd in terms of IFRS $10$ Consolidated Financial Statements.