Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-310false2024-01-01Letting and operating of owned and leased real estatefalse0falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02251877 2024-01-01 2024-12-31 02251877 2023-01-01 2023-12-31 02251877 2024-12-31 02251877 2023-12-31 02251877 c:Director1 2024-01-01 2024-12-31 02251877 d:CurrentFinancialInstruments 2024-12-31 02251877 d:CurrentFinancialInstruments 2023-12-31 02251877 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 02251877 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 02251877 d:ShareCapital 2024-12-31 02251877 d:ShareCapital 2023-12-31 02251877 d:RetainedEarningsAccumulatedLosses 2024-12-31 02251877 d:RetainedEarningsAccumulatedLosses 2023-12-31 02251877 c:OrdinaryShareClass1 2024-01-01 2024-12-31 02251877 c:OrdinaryShareClass1 2024-12-31 02251877 c:OrdinaryShareClass1 2023-12-31 02251877 c:OrdinaryShareClass2 2024-01-01 2024-12-31 02251877 c:OrdinaryShareClass2 2024-12-31 02251877 c:OrdinaryShareClass2 2023-12-31 02251877 c:FRS102 2024-01-01 2024-12-31 02251877 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02251877 c:FullAccounts 2024-01-01 2024-12-31 02251877 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02251877 2 2024-01-01 2024-12-31 02251877 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 02251877














CAMBR LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 DECEMBER 2024
 
CAMBR LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1
Notes to the Financial Statements
 
 
2 - 3

 
CAMBR LIMITED
REGISTERED NUMBER:02251877

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
72,569
-

Cash and cash equivalents
  
3,821,578
3,395,633

  
3,894,147
3,395,633

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(5,331,340)
(4,999,740)

Net liabilities
  
(1,437,193)
(1,604,107)


Capital and reserves
  

Called up share capital 
 7 
3
3

Profit and loss account
  
(1,437,196)
(1,604,110)

  
(1,437,193)
(1,604,107)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 September 2025.




B L Skolnick
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1
 
CAMBR LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Cambr Limited is a private company, limited by shares, registered in England and Wales with its registered office address at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. 
The principal activity of the company is investment.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the reporting date the Company had net liabilities of £1,382,177 (2023 - £1,604,107). The director, who is also the ultimate controlling party, is satisfied the Company will have sufficient funds to be able to meet its obligations as and when they fall due for at least twelve months from the date he approves the accounts. Based on his continued financial support and that of a company under common control, he has continued to prepare the financial statements on a going concern basis.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.


 
2.5

Debtors

Short-term debtors are measured at the transaction price, less any impairment. 

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price.

Page 2
 
CAMBR LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Employees

The Company has no employees other than the director.



4.


Other operating charges

Foreign exchange differences previously included within administrative expenses have been reclassified as other operating charges as the director considers this gives a clearer presentation of the results of the Company. The comparative figures have been restated on the same basis. There has been no impact on the previously reported profit for the comparative period.


5.


Debtors

2024
2023
£
£


Other debtors
72,569
-



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
6,180
15,000

Corporation tax
131,082
74,069

Other creditors
5,187,838
4,904,671

Accruals and deferred income
6,240
6,000

5,331,340
4,999,740



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary A shares of £1 each
2
2
1 (2023 - 1) Ordinary B share of £1
1
1

3

3

The Company has two classes of ordinary shares. The Ordinary B share does not hold any voting rights but rank pari passu with the Ordinary A shares in all respects in the event of liquidation.


 
Page 3