Company registration number 15574559 (England and Wales)
CAM Holiday Property Ltd
Unaudited financial statements
For the year ended 31 March 2025
CAM Holiday Property Ltd
Contents
Page
Statement of financial position
1
Statement of changes in equity
Notes to the financial statements
2 - 4
CAM Holiday Property Ltd
Statement of financial position
As at 31 March 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investment property
3
1,821,441
Current assets
Cash at bank and in hand
4,994
Creditors: amounts falling due within one year
4
(1,763,638)
Net current liabilities
(1,758,644)
Net assets
62,797
Capital and reserves
Called up share capital
100
Profit and loss reserves
62,697
Total equity
62,797

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 October 2025 and are signed on its behalf by:
Ms S Norgrove-Moore
Mr C A Moore
Director
Director
Company registration number 15574559 (England and Wales)
CAM Holiday Property Ltd
Notes to the financial statements
For the year ended 31 March 2025
- 2 -
1
Accounting policies
Company information

CAM Holiday Property Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Toft Hall, Heaton, Rushton Spencer, Macclesfield, SK11 0SJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

Other income

Other income comprises of rents received.

1.2
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.3
Cash and cash equivalents

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.

1.4
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 statement of financial position 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 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.

CAM Holiday Property Ltd
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.5
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
Number
Total
0
3
Investment property
2025
£
Fair value
At 18 March 2024
-
0
Additions
1,821,441
At 31 March 2025
1,821,441

Investment property comprises of commercial properties. The fair value of investment property has been arrived at on the basis of professional valuations carried out when the company was incorporated. There are no changes to the property values at period end.

CAM Holiday Property Ltd
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 4 -
4
Creditors: amounts falling due within one year
2025
£
Corporation tax
19,956
Other creditors
1,741,762
Accruals and deferred income
1,920
1,763,638
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