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REGISTERED NUMBER: 12272214 (England and Wales)















Unaudited Financial Statements

for the Period 1st November 2022 to 30th April 2024

for

CAMBRIDGE DEFENCE CONSULTANCY (UK) LTD

CAMBRIDGE DEFENCE CONSULTANCY (UK) LTD (REGISTERED NUMBER: 12272214)






Contents of the Financial Statements
for the Period 1st November 2022 to 30th April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CAMBRIDGE DEFENCE CONSULTANCY (UK) LTD

Company Information
for the Period 1st November 2022 to 30th April 2024







DIRECTOR: Mr J N Morris





SECRETARY: Mrs E A Morris





REGISTERED OFFICE: 41 St Thomas's Road
Chorley
Lancashire
PR7 1JE





REGISTERED NUMBER: 12272214 (England and Wales)





ACCOUNTANTS: Abrams Ashton - Chorley Limited
Chartered Certified Accountants
41 St Thomas's Road
Chorley
Lancashire
PR7 1JE

CAMBRIDGE DEFENCE CONSULTANCY (UK) LTD (REGISTERED NUMBER: 12272214)

Balance Sheet
30th April 2024

30.4.24 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,159 530

CURRENT ASSETS
Debtors 5 4,702 16,192
Cash at bank 35,304 84,084
40,006 100,276
CREDITORS
Amounts falling due within one year 6 3,154 17,616
NET CURRENT ASSETS 36,852 82,660
TOTAL ASSETS LESS CURRENT
LIABILITIES

38,011

83,190

PROVISIONS FOR LIABILITIES - 101
NET ASSETS 38,011 83,089

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 37,911 82,989
38,011 83,089

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13th October 2024 and were signed by:



Mr J N Morris - Director


CAMBRIDGE DEFENCE CONSULTANCY (UK) LTD (REGISTERED NUMBER: 12272214)

Notes to the Financial Statements
for the Period 1st November 2022 to 30th April 2024

1. STATUTORY INFORMATION

Cambridge Defence Consultancy (UK) Ltd 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.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents amounts received for services rendered, stated net of discounts and of Value Added Tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33.3% on cost

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Taxation
Taxation for the period 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 period 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.

CAMBRIDGE DEFENCE CONSULTANCY (UK) LTD (REGISTERED NUMBER: 12272214)

Notes to the Financial Statements - continued
for the Period 1st November 2022 to 30th April 2024

2. ACCOUNTING POLICIES - continued

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.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held with banks, and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments’ of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st November 2022 1,418
Additions 1,247
At 30th April 2024 2,665
DEPRECIATION
At 1st November 2022 888
Charge for period 618
At 30th April 2024 1,506
NET BOOK VALUE
At 30th April 2024 1,159
At 31st October 2022 530

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 31.10.22
£    £   
Trade debtors - 16,192
Other debtors 4,508 -
VAT 194 -
4,702 16,192

CAMBRIDGE DEFENCE CONSULTANCY (UK) LTD (REGISTERED NUMBER: 12272214)

Notes to the Financial Statements - continued
for the Period 1st November 2022 to 30th April 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 31.10.22
£    £   
Tax - 10,132
Social security and other taxes 155 -
VAT - 777
Other creditors - 4,476
Directors' current accounts 1,199 731
Accrued expenses 1,800 1,500
3,154 17,616

7. RELATED PARTY DISCLOSURES

At the 30th April 2024, the company owed the director £1,199 (2022: £731). No interest has been charged in respect of this loan and it is repayable on demand.

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr J N Morris.