CAMBRIDGE STEM ACADEMY LTD


Directors	ZHANG, Rongsheng, Dr.
	ZHOU, Lu, Dr


Registered Address	935 High Road
	London
	N12 8QR


Registered Number	11748778 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		21,000		24,000
Tangible assets	4		60		242
			21,060		24,242
Current assets
Debtors		4,184		2,974
Cash at bank and on hand		9		5,129
		4,193		8,103
Creditors amounts falling due within one year		(3,530)		(4,641)
Net current assets (liabilities)			663		3,462
Total assets less current liabilities			21,723		27,704
Creditors amounts falling due after one year	5		(150,080)		(144,280)
Net assets			(128,357)		(116,576)
Capital and reserves
Called up share capital			10		10
Profit and loss account			(128,367)		(116,586)
Shareholders' funds			(128,357)		(116,576)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 5 September 2025, and are signed on its behalf by:

ZHOU, Lu, Dr
Director
Registered Company No. 11748778

CAMBRIDGE STEM ACADEMY LTD

Notes to the Financial Statements
for the year ended 31 January 2025

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.

	Going concern
	These financial statements have been prepared in accordance with the provisions of section 1A ''Small Entities'' of FRS 102 '' The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The company's financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future on the grounds that the Director will continue to financially support the company until such time has the business achieves financial viability. The company financial statements do not reflect any adjustments that would be required if they were to be prepared on a basis other than the going concern basis.

Going concern

These financial statements have been prepared in accordance with the provisions of section 1A ''Small Entities'' of FRS 102 '' The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have been prepared under the historical cost
convention.

The company's financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future on the grounds that the Director will continue to financially support the company until such time has the business achieves
financial viability. The company financial statements do not reflect any adjustments that would be required if they were to be prepared on a basis other than the going concern basis.

	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.

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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.

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.

	Intangible assets
	Intangible assets are measured initially at cost then they are measured at cost less accumulated amortisation. An intangible asset with a finite useful life is amortised and is subject to impairment testing as follows: Straight line (years) Brand ownership: 10

	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:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 February 24	30,000
	At 31 January 25	30,000
	Amortisation and impairment
	At 01 February 24	6,000
	Charge for year	3,000
	At 31 January 25	9,000
	Net book value
	At 31 January 25	21,000
	At 31 January 24	24,000

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 February 24	544
	At 31 January 25	544
	Depreciation and impairment
	At 01 February 24	302
	Charge for year	182
	At 31 January 25	484
	Net book value
	At 31 January 25	60
	At 31 January 24	242

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	150,080	144,280
Total	150,080	144,280


	By 31 January 2025, the balances of company loan that are interest free, unsecured and has no fixed repayment terms are as follows: Loan from CBEES Network Ltd £85,080 Loan From Dr. Lei Zhou £60,000 Loan from NPZ Technology Ltd £5,000

6.	Related party transactions
	The company was under the control of Dr. L Zhou throughout the current and previous years. Dr. Zhou is the managing director and majority shareholder. As at 31 January 2025, the company still owed £3,350 to its director Dr. Zhou, the loans are interest free, unsecured and have no fixed repayment terms. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A.

Related party transactions

The company was under the control of Dr. L Zhou throughout the current and previous years. Dr. Zhou is the managing director and majority shareholder. 

As at 31 January 2025, the company still owed £3,350 to its director Dr. Zhou, the loans are interest free, unsecured and have no fixed repayment terms.

No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A.