Cambon Partners Ltd - Filleted accounts

Registered number

13786566

Cambon Partners Ltd

Filleted Accounts

For the year ended 31 December 2024

Cambon Partners Ltd
Registered number:		13786566
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	5		13,734			3,328

Current assets
Debtors	6	123,967			31,342
Cash at bank and in hand		149,663			251,564
		273,630			282,906

Creditors: amounts falling due within one year	7	(89,409)			(191,724)

Net current assets			184,221			91,182

Net assets			197,955			94,510

Capital and reserves
Called up share capital			100			100
Profit and loss account			197,855			94,410

Shareholder's funds			197,955			94,510

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Morgann Lesne
Director
Approved by the board on 16 September 2025

Cambon Partners Ltd
Notes to the Accounts
for the year ended 31 December 2024


1	Statutory information

	Cambon Partners Ltd is a private company limited by shares and incorporated in England and Wales. The company's registered number and registered office address are as follows:

	Registered number :	13786566

	Registered office :	Browne Jacobson LLP
		15th Floor
		6 Bevis Marks
		Bury Court
		EC3A 7BA

2	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the companies Act 2006. The presentation currency of the financial statements is the Pound Sterling (£).

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the management is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery		33% on cost
	Furniture and fixtures		20% on cost

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	Current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and in hand, short term deposits with financial institutions. Cash equivalents are defined as short term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

	Provisions
	Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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.

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


3	Audit information

	The audit report is unqualified.

	Senior statutory auditor:	Indra Raj Giri ACA, FCCA
	Firm:	Makesworth Audit Services Ltd
	Date of audit report:	16 September 2025


4	Employees				2024		2023
Number						Number

	Average number of persons employed by the company				4		4


5	Tangible fixed assets
			Plant and machinery		Furniture and fixtures		Total
£				£		£
	Cost
	At 1 January 2024		6,262		-		6,262
	Additions		-		15,616		15,616
	At 31 December 2024		6,262		15,616		21,878

	Depreciation
	At 1 January 2024		2,934		-		2,934
	Charge for the year		2,087		3,123		5,210
	At 31 December 2024		5,021		3,123		8,144

	Net book value
	At 31 December 2024		1,241		12,493		13,734
	At 31 December 2023		3,328		-		3,328


6	Debtors				2024		2023
£						£

	Prepayments and accrued income				56,219		573
	Other debtors				67,748		30,769
					123,967		31,342


7	Creditors: amounts falling due within one year				2024		2023
£						£

	Amounts owed to group undertakings				45,604		103,972
	Taxation and social security costs				32,530		80,692
	Other creditors				11,275		7,060
					89,409		191,724

8	Related party transactions

	Included within creditors is an amount of £45,604 (2023: £103,972) owed to the parent company.


9	Other financial commitments				2024		2023
£						£

	Total future minimum payments under non-cancellable operating leases				223,340		-


10	Controlling party

	The company is wholly owned subsidiary of Cambon Partners SAS, a company registered in France.