Registration number: 01622538

The Camel Trading Company Limited

Contents

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

The Camel Trading Company Limited

(Registration number: 01622538)
Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	85	119
Investment property	5	90,000	120,000
		90,085	120,119
Current assets
Debtors	7	1,000	1,000
Investments	8	64,677	29,737
Other financial assets	6	1,187,144	1,082,515
Cash at bank and in hand		20,319	18,624
		1,273,140	1,131,876
Creditors: Amounts falling due within one year	9	(599,720)	(602,030)
Net current assets		673,420	529,846
Net assets		763,505	649,965
Capital and reserves
Called up share capital		100	100
Share premium reserve		194,648	194,648
Retained earnings		568,757	455,217
Shareholders' funds		763,505	649,965

The Camel Trading Company Limited

(Registration number: 01622538)
Balance Sheet as at 31 May 2025

For the financial year ending 31 May 2025 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 29 August 2025
 

A J Fishleigh Director

The Camel Trading Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1	General information

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

The address of its registered office is:
Motivo House
Alvington
Yeovil
Somerset
BA20 2FG

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.

The financial statements are prepared in sterling, which is the functional and presentational currency of the company, and rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis.

Government grants

Government grants are recognised when it is reasonable to expect that the grants will be received
and that all related conditions will be met, usually on submission of a valid claim or payment.

Government grants in respect of capital expenditure are credited to a deferred income account and
are released to profit over the expected useful lives of the relevant assets by equal annual
instalments.
Grants of a revenue nature are credited to income so as to match them with the expenditure to which
they relate.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

The Camel Trading Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

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, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Investments

Current asset investments are included at the lower of cost and net realisable value.

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.

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.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors 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.

The Camel Trading Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year was 1 (2024 - 1).

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 June 2024	1,648	1,648
At 31 May 2025	1,648	1,648
Depreciation
At 1 June 2024	1,529	1,529
Charge for the year	34	34
At 31 May 2025	1,563	1,563
Carrying amount
At 31 May 2025	85	85
At 31 May 2024	119	119

5	Investment properties

	2025 £
At 1 June 2024	120,000
Fair value adjustments	(30,000)
At 31 May 2025	90,000

Impairment of investment property

The amount of impairment loss included in profit or loss is £30,000 (2024 - £Nil).

The Camel Trading Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

6	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Current financial assets
Cost or valuation
At 1 June 2024	1,082,515	1,082,515
Fair value adjustments	104,629	104,629
At 31 May 2025	1,187,144	1,187,144
Carrying amount
At 31 May 2025	1,187,144	1,187,144
At 31 May 2024	1,082,515	1,082,515

7

Debtors

	2025 £	2024 £
Other debtors	1,000	1,000
	1,000	1,000

8	Current asset investments

	2025 £	2024 £
Other investments	64,677	29,737

9

Creditors

Due within one year	2025 £	2024 £
Other creditors	595,370	597,483
Accruals	4,350	4,547
	599,720	602,030