2023-08-012024-07-312024-07-31false09669750CAMMERINGHAM CONSULTANTS LTD2025-02-2141100falseiso4217:GBPxbrli:pure096697502023-08-01096697502024-07-31096697502023-08-012024-07-31096697502022-08-01096697502023-07-31096697502022-08-012023-07-3109669750bus:SmallEntities2023-08-012024-07-3109669750bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3109669750bus:FullAccounts2023-08-012024-07-3109669750bus:PrivateLimitedCompanyLtd2023-08-012024-07-3109669750core:WithinOneYear2024-07-3109669750core:AfterOneYear2024-07-3109669750core:WithinOneYear2023-07-3109669750core:AfterOneYear2023-07-3109669750core:ShareCapital2024-07-3109669750core:SharePremium2024-07-3109669750core:RevaluationReserve2024-07-3109669750core:OtherReservesSubtotal2024-07-3109669750core:RetainedEarningsAccumulatedLosses2024-07-3109669750core:ShareCapital2023-07-3109669750core:SharePremium2023-07-3109669750core:RevaluationReserve2023-07-3109669750core:OtherReservesSubtotal2023-07-3109669750core:RetainedEarningsAccumulatedLosses2023-07-3109669750core:LandBuildings2024-07-3109669750core:PlantMachinery2024-07-3109669750core:Vehicles2024-07-3109669750core:FurnitureFittings2024-07-3109669750core:OfficeEquipment2024-07-3109669750core:NetGoodwill2024-07-3109669750core:IntangibleAssetsOtherThanGoodwill2024-07-3109669750core:ListedExchangeTraded2024-07-3109669750core:UnlistedNon-exchangeTraded2024-07-3109669750core:LandBuildings2023-07-3109669750core:PlantMachinery2023-07-3109669750core:Vehicles2023-07-3109669750core:FurnitureFittings2023-07-3109669750core:OfficeEquipment2023-07-3109669750core:NetGoodwill2023-07-3109669750core:IntangibleAssetsOtherThanGoodwill2023-07-3109669750core:ListedExchangeTraded2023-07-3109669750core:UnlistedNon-exchangeTraded2023-07-3109669750core:LandBuildings2023-08-012024-07-3109669750core:PlantMachinery2023-08-012024-07-3109669750core:Vehicles2023-08-012024-07-3109669750core:FurnitureFittings2023-08-012024-07-3109669750core:OfficeEquipment2023-08-012024-07-3109669750core:NetGoodwill2023-08-012024-07-3109669750core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3109669750core:ListedExchangeTraded2023-08-012024-07-3109669750core:UnlistedNon-exchangeTraded2023-08-012024-07-3109669750core:MoreThanFiveYears2023-08-012024-07-3109669750core:Non-currentFinancialInstruments2024-07-3109669750core:Non-currentFinancialInstruments2023-07-3109669750dpl:CostSales2023-08-012024-07-3109669750dpl:DistributionCosts2023-08-012024-07-3109669750core:LandBuildings2023-08-012024-07-3109669750core:PlantMachinery2023-08-012024-07-3109669750core:Vehicles2023-08-012024-07-3109669750core:FurnitureFittings2023-08-012024-07-3109669750core:OfficeEquipment2023-08-012024-07-3109669750dpl:AdministrativeExpenses2023-08-012024-07-3109669750core:NetGoodwill2023-08-012024-07-3109669750core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3109669750dpl:GroupUndertakings2023-08-012024-07-3109669750dpl:ParticipatingInterests2023-08-012024-07-3109669750dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3109669750core:ListedExchangeTraded2023-08-012024-07-3109669750dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3109669750core:UnlistedNon-exchangeTraded2023-08-012024-07-3109669750dpl:CostSales2022-08-012023-07-3109669750dpl:DistributionCosts2022-08-012023-07-3109669750core:LandBuildings2022-08-012023-07-3109669750core:PlantMachinery2022-08-012023-07-3109669750core:Vehicles2022-08-012023-07-3109669750core:FurnitureFittings2022-08-012023-07-3109669750core:OfficeEquipment2022-08-012023-07-3109669750dpl:AdministrativeExpenses2022-08-012023-07-3109669750core:NetGoodwill2022-08-012023-07-3109669750core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3109669750dpl:GroupUndertakings2022-08-012023-07-3109669750dpl:ParticipatingInterests2022-08-012023-07-3109669750dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3109669750core:ListedExchangeTraded2022-08-012023-07-3109669750dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3109669750core:UnlistedNon-exchangeTraded2022-08-012023-07-3109669750core:NetGoodwill2024-07-3109669750core:IntangibleAssetsOtherThanGoodwill2024-07-3109669750core:LandBuildings2024-07-3109669750core:PlantMachinery2024-07-3109669750core:Vehicles2024-07-3109669750core:FurnitureFittings2024-07-3109669750core:OfficeEquipment2024-07-3109669750core:AfterOneYear2024-07-3109669750core:WithinOneYear2024-07-3109669750core:ListedExchangeTraded2024-07-3109669750core:UnlistedNon-exchangeTraded2024-07-3109669750core:ShareCapital2024-07-3109669750core:SharePremium2024-07-3109669750core:RevaluationReserve2024-07-3109669750core:OtherReservesSubtotal2024-07-3109669750core:RetainedEarningsAccumulatedLosses2024-07-3109669750core:NetGoodwill2023-07-3109669750core:IntangibleAssetsOtherThanGoodwill2023-07-3109669750core:LandBuildings2023-07-3109669750core:PlantMachinery2023-07-3109669750core:Vehicles2023-07-3109669750core:FurnitureFittings2023-07-3109669750core:OfficeEquipment2023-07-3109669750core:AfterOneYear2023-07-3109669750core:WithinOneYear2023-07-3109669750core:ListedExchangeTraded2023-07-3109669750core:UnlistedNon-exchangeTraded2023-07-3109669750core:ShareCapital2023-07-3109669750core:SharePremium2023-07-3109669750core:RevaluationReserve2023-07-3109669750core:OtherReservesSubtotal2023-07-3109669750core:RetainedEarningsAccumulatedLosses2023-07-3109669750core:NetGoodwill2022-08-0109669750core:IntangibleAssetsOtherThanGoodwill2022-08-0109669750core:LandBuildings2022-08-0109669750core:PlantMachinery2022-08-0109669750core:Vehicles2022-08-0109669750core:FurnitureFittings2022-08-0109669750core:OfficeEquipment2022-08-0109669750core:AfterOneYear2022-08-0109669750core:WithinOneYear2022-08-0109669750core:ListedExchangeTraded2022-08-0109669750core:UnlistedNon-exchangeTraded2022-08-0109669750core:ShareCapital2022-08-0109669750core:SharePremium2022-08-0109669750core:RevaluationReserve2022-08-0109669750core:OtherReservesSubtotal2022-08-0109669750core:RetainedEarningsAccumulatedLosses2022-08-0109669750core:AfterOneYear2023-08-012024-07-3109669750core:WithinOneYear2023-08-012024-07-3109669750core:Non-currentFinancialInstrumentscore:CostValuation2023-08-012024-07-3109669750core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-012024-07-3109669750core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-012024-07-3109669750core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-012024-07-3109669750core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-012024-07-3109669750core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-012024-07-3109669750core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3109669750core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3109669750core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3109669750core:Non-currentFinancialInstrumentscore:CostValuation2024-07-3109669750core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-3109669750core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-3109669750core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-3109669750core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-3109669750core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-3109669750core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-3109669750core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-3109669750core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-3109669750core:Non-currentFinancialInstrumentscore:CostValuation2023-07-3109669750core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-3109669750core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-3109669750core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-3109669750core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-3109669750core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-3109669750core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-3109669750core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-3109669750core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-3109669750bus:Director12023-08-012024-07-3109669750bus:Director22023-08-012024-07-3109669750core:FurnitureFittingsToolsEquipment2023-07-3109669750core:FurnitureFittingsToolsEquipment2024-07-3109669750core:FurnitureFittingsToolsEquipment2023-08-012024-07-31

CAMMERINGHAM CONSULTANTS LTD

Registered Number
09669750
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

CAMMERINGHAM CONSULTANTS LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

F Walter
G M Walter

Registered Address

Walk House Blackthorne Lane
Cammeringham
Lincoln
LN1 2SH

Registered Number

09669750 (England and Wales)
CAMMERINGHAM CONSULTANTS LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3822968
822968
Current assets
Cash at bank and on hand7,50010,967
7,50010,967
Creditors amounts falling due within one year4(6,548)(6,081)
Net current assets (liabilities)9524,886
Total assets less current liabilities1,7745,854
Provisions for liabilities5(156)(184)
Net assets1,6185,670
Capital and reserves
Called up share capital100100
Profit and loss account1,5185,570
Shareholders' funds1,6185,670
The financial statements were approved and authorised for issue by the Board of Directors on 21 February 2025, and are signed on its behalf by:
G M Walter
Director
Registered Company No. 09669750
CAMMERINGHAM CONSULTANTS LTD
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment15
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 August 232,2392,239
At 31 July 242,2392,239
Depreciation and impairment
At 01 August 231,2711,271
Charge for year146146
At 31 July 241,4171,417
Net book value
At 31 July 24822822
At 31 July 23968968
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security3,7754,339
Other creditors608643
Accrued liabilities and deferred income2,1651,099
Total6,5486,081
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)156184
Total156184
6.Related party transactions
Carta Estates LLP Cammeringham Consultants Ltd has a 33.33% share of Carta Estates LLP.