REGISTERED NUMBER: 12427326 (England and Wales)

Camlas Consultancy Ltd

Unaudited Financial Statements for the Year Ended 31 January 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

R P Waters

Registered office:

129 Coed Camlas

New Inn

Pontypool

Torfaen

NP4 8RP

Registered number:

12427326 (England and Wales)

Accountants:

Menzies LLP, Statutory Auditors

5th Floor Hodge House

114-116 St Mary Street

Cardiff

CF10 1DY

Fixed assets

Property, plant and equipment

4

7,299

7,869

Current assets

Debtors

5

20,245

34,037

Cash at bank

90,500

100,301

110,745

134,338

Creditors

Amounts falling due within one year

6

(10,366

)

(16,777

)

Net current assets

100,379

117,561

Total assets less current liabilities

107,678

125,430

Provisions for liabilities

7

(1,387

)

(1,968

)

Net assets

106,291

123,462

Capital and reserves

Called up share capital

8

1

1

Retained earnings

106,290

123,461

Shareholders' funds

106,291

123,462

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2025 and were signed by:

R P Waters - Director

1.	Statutory information

Camlas Consultancy 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.

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

Revenue 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 the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangements as either financial assets, financial liabilities or equity instruments, and are held at amortised cost. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all its liabilities.

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value of the future payments discounted at a market rate of interest for a similar debt instrument.

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.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Property, plant and equipment

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 February 2024

2,768

17,387

20,155

Additions

1,552

516

2,068

At 31 January 2025

4,320

17,903

22,223

Depreciation

At 1 February 2024

1,097

11,189

12,286

Charge for year

399

2,239

2,638

At 31 January 2025

1,496

13,428

14,924

Net book value

At 31 January 2025

2,824

4,475

7,299

At 31 January 2024

1,671

6,198

7,869

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

16,318

29,160

Other debtors

90

-

Directors' current accounts

3,837

4,877

20,245

34,037

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Tax

3,408

7,682

Social security and other taxes

97

-

VAT

5,310

7,644

Accrued expenses

1,551

1,451

10,366

16,777

7.	Provisions for liabilities

2025

2024

£

£

Deferred tax

Accelerated capital allowances

1,387

1,968

Deferred

tax

£

Balance at 1 February 2024

1,968

Utilised during year

(581

)

Balance at 31 January 2025

1,387

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

9.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

2025

2024

£

£

R P Waters

Balance outstanding at start of year

4,877

5,564

Amounts advanced

4,272

5,189

Amounts repaid

(5,312

)

(5,876

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,837

4,877