REGISTERED NUMBER: 12668885 (England and Wales)

Unaudited Financial Statements

for the Period 1 July 2023 to 31 December 2024

for

Cam Care (Holdings) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms P Stapleton

REGISTERED OFFICE:

Pheasant House

Mill Road

Great Barton

Bury St Edmunds

Suffolk

IP31 2QQ

REGISTERED NUMBER:

12668885 (England and Wales)

ACCOUNTANTS:

Proview Accountants

315, Regents Park Road

Finchley Central

London

N3 1DP

FIXED ASSETS

Tangible assets

4

2,973,534

1,784,544

CURRENT ASSETS

Cash at bank

11,391

12,840

CREDITORS

Amounts falling due within one year

5

-

3,600

NET CURRENT ASSETS

11,391

9,240

TOTAL ASSETS LESS CURRENT LIABILITIES

2,984,925

1,793,784

CREDITORS

Amounts falling due after more than one year

6

3,026,470

1,842,809

NET LIABILITIES

(41,545

)

(49,025

)

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

(41,546

)

(49,026

)

SHAREHOLDERS' FUNDS

(41,545

)

(49,025

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 30 September 2025 and were signed by:

Ms P Stapleton - Director

1.	STATUTORY INFORMATION

Cam Care (Holdings) Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery 20% Reducing balance

Fixtures and fittings 20% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 July 2023

1,748,927

23,275

21,246

1,793,448

Additions

1,175,515

15,893

9,855

1,201,263

At 31 December 2024

2,924,442

39,168

31,101

2,994,711

DEPRECIATION

At 1 July 2023

-

4,655

4,249

8,904

Charge for period

-

6,903

5,370

12,273

At 31 December 2024

-

11,558

9,619

21,177

NET BOOK VALUE

At 31 December 2024

2,924,442

27,610

21,482

2,973,534

At 30 June 2023

1,748,927

18,620

16,997

1,784,544

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

30.6.23

£

£

Other creditors

-

3,600

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

30.6.23

£

£

Bank loans (see note 7)

1,229,525

1,229,525

Other creditors

1,796,945

613,284

3,026,470

1,842,809

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,229,525

1,229,525

7.

LOANS

An analysis of the maturity of loans is given below:

31.12.24

30.6.23

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,229,525

1,229,525

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.24

30.6.23

£

£

Bank loans

1,229,525

1,229,525

These loans are secured by a legal charge over all freehold properties owned by the company.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

30.6.23

value:

£

£

1

Ordinary Share

£1

1

1