REGISTERED NUMBER: 02214950 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Cambridge Micro Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Thorne

SECRETARY:

P Glover

REGISTERED OFFICE:

83 High Street

Linton

Cambridge

CB21 4JT

REGISTERED NUMBER:

02214950 (England and Wales)

ACCOUNTANTS:

Paul Glover Associates Limited

Progress House

Rowles Way

Swavesey

Cambridge

CB24 4UG

FIXED ASSETS

Tangible assets

4

4,377

5,764

Investments

5

108,960

108,960

113,337

114,724

CURRENT ASSETS

Stocks

500

500

Debtors

6

28,747

59,210

Cash at bank and in hand

682

12,547

29,929

72,257

CREDITORS

Amounts falling due within one year

7

183,533

131,438

NET CURRENT LIABILITIES

(153,604

)

(59,181

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(40,267

)

55,543

CREDITORS

Amounts falling due after more than one year

8

3,600

8,400

NET (LIABILITIES)/ASSETS

(43,867

)

47,143

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

(43,871

)

47,139

SHAREHOLDERS' FUNDS

(43,867

)

47,143

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 9 September 2025 and were signed by:

J Thorne - Director

1.	STATUTORY INFORMATION

Cambridge Micro Engineering Limited 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial Instruments are recorded at fair value, where the fair value can be measured reliably. Otherwise they are included at cost less impairment.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

79,984

DEPRECIATION

At 1 January 2024

74,220

Charge for year

1,387

At 31 December 2024

75,607

NET BOOK VALUE

At 31 December 2024

4,377

At 31 December 2023

5,764

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2024

and 31 December 2024

108,960

NET BOOK VALUE

At 31 December 2024

108,960

At 31 December 2023

108,960

Cost or valuation at 31 December 2024 is represented by:

Other

investments

£

Valuation in 2019

15,856

Cost

93,104

108,960

If fixed asset investments had not been revalued they would have been included at the following historical cost:

31.12.24

31.12.23

£

£

Cost

93,104

93,104

Fixed asset investments were valued on an open market basis on 31 December 2024 by the director .

The director is confident that the value of the shares should remain at their present level, primarily due to ongoing contract discussions. The director is also confident that the overall market for Entopy services remains robust.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

21,409

54,024

Other debtors

7,338

5,186

28,747

59,210

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

4,800

4,800

Payments on account

-

8,892

Trade creditors

24,645

5,039

Taxation and social security

3,999

12,354

Other creditors

150,089

100,353

183,533

131,438

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

3,600

8,400

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24

31.12.23

£

£

J Thorne

Balance outstanding at start of year

(36,314

)

(46,455

)

Amounts advanced

1,000

11,201

Amounts repaid

(12,225

)

(1,060

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(47,539

)

(36,314

)

The above advances and credits are repayable on demand and are interest free.