IRIS Accounts Production v25.3.0.601 04660063 Board of Directors Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04660063 2024-03-31 04660063 2025-03-31 04660063 2024-04-01 2025-03-31 04660063 2023-03-31 04660063 2023-04-01 2024-03-31 04660063 2024-03-31 04660063 ns15:EnglandWales 2024-04-01 2025-03-31 04660063 ns14:PoundSterling 2024-04-01 2025-03-31 04660063 ns10:Director1 2024-04-01 2025-03-31 04660063 ns10:Director2 2024-04-01 2025-03-31 04660063 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04660063 ns10:SmallEntities 2024-04-01 2025-03-31 04660063 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04660063 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 04660063 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04660063 ns10:FullAccounts 2024-04-01 2025-03-31 04660063 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 04660063 ns10:Director3 2024-04-01 2025-03-31 04660063 ns10:RegisteredOffice 2024-04-01 2025-03-31 04660063 ns5:CurrentFinancialInstruments 2025-03-31 04660063 ns5:CurrentFinancialInstruments 2024-03-31 04660063 ns5:Non-currentFinancialInstruments 2025-03-31 04660063 ns5:Non-currentFinancialInstruments 2024-03-31 04660063 ns5:ShareCapital 2025-03-31 04660063 ns5:ShareCapital 2024-03-31 04660063 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 04660063 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 04660063 ns5:LeaseholdImprovements 2024-03-31 04660063 ns5:PlantMachinery 2024-03-31 04660063 ns5:FurnitureFittings 2024-03-31 04660063 ns5:LeaseholdImprovements 2024-04-01 2025-03-31 04660063 ns5:PlantMachinery 2024-04-01 2025-03-31 04660063 ns5:FurnitureFittings 2024-04-01 2025-03-31 04660063 ns5:LeaseholdImprovements 2025-03-31 04660063 ns5:PlantMachinery 2025-03-31 04660063 ns5:FurnitureFittings 2025-03-31 04660063 ns5:LeaseholdImprovements 2024-03-31 04660063 ns5:PlantMachinery 2024-03-31 04660063 ns5:FurnitureFittings 2024-03-31 04660063 ns5:MotorVehicles 2024-03-31 04660063 ns5:ComputerEquipment 2024-03-31 04660063 ns5:MotorVehicles 2024-04-01 2025-03-31 04660063 ns5:ComputerEquipment 2024-04-01 2025-03-31 04660063 ns5:MotorVehicles 2025-03-31 04660063 ns5:ComputerEquipment 2025-03-31 04660063 ns5:MotorVehicles 2024-03-31 04660063 ns5:ComputerEquipment 2024-03-31 04660063 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-03-31 04660063 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04660063 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2025-03-31 04660063 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-03-31 04660063 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 04660063 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 04660063 ns5:BetweenOneTwoYears ns5:Non-currentFinancialInstruments 2025-03-31 04660063 ns5:BetweenOneTwoYears ns5:Non-currentFinancialInstruments 2024-03-31 04660063 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-03-31 04660063 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-03-31 04660063 ns5:BetweenOneFiveYears ns5:HirePurchaseContracts 2025-03-31 04660063 ns5:BetweenOneFiveYears ns5:HirePurchaseContracts 2024-03-31 04660063 ns5:HirePurchaseContracts 2025-03-31 04660063 ns5:HirePurchaseContracts 2024-03-31 04660063 ns5:WithinOneYear 2025-03-31 04660063 ns5:WithinOneYear 2024-03-31 04660063 ns5:BetweenOneFiveYears 2025-03-31 04660063 ns5:BetweenOneFiveYears 2024-03-31 04660063 ns5:AllPeriods 2025-03-31 04660063 ns5:AllPeriods 2024-03-31 04660063 ns5:Secured 2025-03-31 04660063 ns5:Secured 2024-03-31 04660063 ns5:DeferredTaxation 2024-03-31 04660063 ns5:DeferredTaxation 2025-03-31 04660063 ns10:OrdinaryShareClass1 2025-03-31 04660063 ns10:Director2 2 2024-03-31 04660063 ns10:Director2 2 2023-03-31 04660063 ns10:Director2 2 2024-04-01 2025-03-31 04660063 ns10:Director2 2 2023-04-01 2024-03-31 04660063 ns10:Director2 2 2025-03-31 04660063 ns10:Director2 2 2024-03-31 04660063 1 ns10:Director1 2024-03-31 04660063 1 ns10:Director1 2023-03-31 04660063 1 ns10:Director1 2024-04-01 2025-03-31 04660063 1 ns10:Director1 2023-04-01 2024-03-31 04660063 1 ns10:Director1 2025-03-31 04660063 1 ns10:Director1 2024-03-31

REGISTERED NUMBER: 04660063 (England and Wales)

Cam Fork Lift Trucks Limited

Unaudited Financial Statements For The Year Ended 31 March 2025

| Cam Fork Lift Trucks Limited (Registered number: 04660063) |

Contents of the Financial Statements

For The Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Cam Fork Lift Trucks Limited |

Company Information

For The Year Ended 31 March 2025

| DIRECTORS: | P J Freeman

| J Freeman

| J M L Tomblin

| REGISTERED OFFICE: | 97 Clay Street

| Sheffield

| South Yorkshire

| S9 2PF

| REGISTERED NUMBER: | 04660063 (England and Wales)

| ACCOUNTANTS: | Kingswood Allotts Limited

| Chartered Accountants

| Sidings Court

| Lakeside

| Doncaster

| South Yorkshire

| DN4 5NU

| Cam Fork Lift Trucks Limited (Registered number: 04660063) |

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,087,529 |  | 1,186,491 |  |

CURRENT ASSETS

Stocks | 55,427 |  | 90,850 |  |

Debtors | 5 | 1,087,715 |  | 1,263,524 |  |

Cash at bank and in hand | 542,215 |  | 425,052 |  |

1,685,357 |  | 1,779,426 |  |

CREDITORS

Amounts falling due within one year | 6 | 555,898 |  | 828,244 |  |

NET CURRENT ASSETS | 1,129,459 |  | 951,182 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,216,988 |  | 2,137,673 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (97,400 | ) | (93,407 | ) |

PROVISIONS FOR LIABILITIES | 11 | (244,154 | ) | (267,124 | ) |

NET ASSETS | 1,875,434 |  | 1,777,142 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 100 |  | 100 |  |

Retained earnings | 1,875,334 |  | 1,777,042 |  |

SHAREHOLDERS' FUNDS | 1,875,434 |  | 1,777,142 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 1 October 2025 and were signed on its behalf by:

J Freeman - Director

P J Freeman - Director

| Cam Fork Lift Trucks Limited (Registered number: 04660063) |

Notes to the Financial Statements

For The Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Cam Fork Lift Trucks 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.

| Turnover

| Turnover represents net invoiced sales of goods, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

| Tangible fixed assets

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

| Improvements to property |  | - over the length of the lease |  |

| Forklift trucks |  | - 15% reducing balance |  |

| Fixtures and fittings |  | - 15% reducing balance |  |

| Motor vehicles |  | - 25% reducing balance |  |

| Plant and machinery |  | - 15 % reducing balance |  |

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year 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 year 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| Cam Fork Lift Trucks Limited (Registered number: 04660063) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 29 (2024 - 30 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Forklift |  | and

| property |  | trucks |  | fittings

£ | £ | £ |

| COST

| At 1 April 2024 | 10,988 |  | 1,097,304 |  | 93,864 |  |

| Additions | - |  | 245,994 |  | 5,230 |  |

| Disposals | - |  | (427,459 | ) | - |  |

| At 31 March 2025 | 10,988 |  | 915,839 |  | 99,094 |  |

| DEPRECIATION

| At 1 April 2024 | 10,988 |  | 138,717 |  | 59,745 |  |

| Charge for year | - |  | 86,229 |  | 5,902 |  |

| Eliminated on disposal | - |  | (202,267 | ) | - |  |

| At 31 March 2025 | 10,988 |  | 22,679 |  | 65,647 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 893,160 |  | 33,447 |  |

| At 31 March 2024 | - |  | 958,587 |  | 34,119 |  |

| Motor |  | Plant and |

| vehicles |  | machinery |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 565,300 |  | 10,425 |  | 1,777,881 |  |

| Additions | 23,729 |  | 400 |  | 275,353 |  |

| Disposals | (27,449 | ) | - |  | (454,908 | ) |

| At 31 March 2025 | 561,580 |  | 10,825 |  | 1,598,326 |  |

| DEPRECIATION

| At 1 April 2024 | 379,047 |  | 2,893 |  | 591,390 |  |

| Charge for year | 51,393 |  | 1,190 |  | 144,714 |  |

| Eliminated on disposal | (23,040 | ) | - |  | (225,307 | ) |

| At 31 March 2025 | 407,400 |  | 4,083 |  | 510,797 |  |

| NET BOOK VALUE

| At 31 March 2025 | 154,180 |  | 6,742 |  | 1,087,529 |  |

| At 31 March 2024 | 186,253 |  | 7,532 |  | 1,186,491 |  |

| Cam Fork Lift Trucks Limited (Registered number: 04660063) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Forklift

| trucks

£ |

| COST

| At 1 April 2024 | 170,955 |  |

| Additions | 76,478 |  |

| Disposals | (24,688 | ) |

| At 31 March 2025 | 222,745 |  |

| DEPRECIATION

| At 1 April 2024 | 45,120 |  |

| Charge for year | 26,644 |  |

| At 31 March 2025 | 71,764 |  |

| NET BOOK VALUE

| At 31 March 2025 | 150,981 |  |

| At 31 March 2024 | 125,835 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 445,487 |  | 605,532 |  |

| Amounts owed by group undertakings | 424,772 |  | 419,950 |  |

| Other debtors | 217,456 |  | 218,042 |  |

| Directors' current accounts | - |  | 20,000 |  |

1,087,715 |  | 1,263,524 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 8) | 9,042 |  | 54,250 |  |

| Other loans (see note 8) | 38,322 |  | - |  |

| Hire purchase contracts (see note 9) | 89,917 |  | 89,893 |  |

| Trade creditors | 152,936 |  | 289,714 |  |

| Taxation | 116,391 |  | 89,784 |  |

| Social security and other taxes | 95,281 |  | 163,563 |  |

| Other creditors | 21,813 |  | 79,846 |  |

| Accruals and deferred income | 32,196 |  | 61,194 |  |

555,898 |  | 828,244 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans (see note 8) | - |  | 9,042 |  |

| Hire purchase contracts (see note 9) | 97,400 |  | 84,365 |  |

97,400 |  | 93,407 |  |

| Cam Fork Lift Trucks Limited (Registered number: 04660063) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

8. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 9,042 |  | 54,250 |  |

| Other loans | 38,322 |  | - |  |

47,364 |  | 54,250 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 9,042 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 89,917 |  | 89,893 |  |

| Between one and five years | 97,400 |  | 84,365 |  |

187,317 |  | 174,258 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 31,958 |  | 99,250 |  |

| Between one and five years | - |  | 27,708 |  |

31,958 |  | 126,958 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Other loans | 38,322 |  | - |  |

| Hire purchase contracts | 187,317 |  | 174,258 |  |

225,639 |  | 174,258 |  |

| Hire purchase loans are secured on the assets to which they relate.

| Other loans are secured by a blanket guarantee and indemnity given by the directors.

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 244,154 |  | 267,124 |  |

| Cam Fork Lift Trucks Limited (Registered number: 04660063) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

11. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 267,124 |  |

| Movement in year | (22,970 | ) |

| Balance at 31 March 2025 | 244,154 |  |

| Deferred tax has been provided at 25% (2024: 25%).

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| P J Freeman

| Balance outstanding at start of year | 10,000 |  | - |  |

| Amounts advanced | - |  | 10,000 |  |

| Amounts repaid | (10,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 10,000 |  |

| J Freeman

| Balance outstanding at start of year | 10,000 |  | - |  |

| Amounts advanced | - |  | 10,000 |  |

| Amounts repaid | (10,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 10,000 |  |

| Interest has been charged at 2.25% per annum.

14. | RELATED PARTY DISCLOSURES

| There is an amount owing from Matsucol Real Estate Limited of £187,186 (2024: £187,186).

15. | ULTIMATE CONTROLLING PARTY

| PJ & J Holdings Limited is the company's parent undertaking and controlling party. Its registered office is:

| 97 Clay Street

| Sheffield

| South Yorkshire

| S9 2PF