REGISTERED NUMBER: 04728118 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Camerons (BMS) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs T A Howarth

E Howarth

SECRETARY:

Mrs T A Howarth

REGISTERED OFFICE:

Croft Mill

Furness Avenue

Whitefield

Lancashire

M45 6DT

REGISTERED NUMBER:

04728118 (England and Wales)

ACCOUNTANTS:

The Green Accountants

www.thegreenaccountants.com

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

84,099

121,365

84,100

121,366

CURRENT ASSETS

Stocks

120,084

265,060

Debtors

6

270,418

187,502

Cash at bank and in hand

487,030

334,998

877,532

787,560

CREDITORS

Amounts falling due within one year

7

529,695

475,661

NET CURRENT ASSETS

347,837

311,899

TOTAL ASSETS LESS CURRENT LIABILITIES

431,937

433,265

CREDITORS

Amounts falling due after more than one year

8

(5,915

)

(11,232

)

PROVISIONS FOR LIABILITIES

(20,748

)

(30,244

)

NET ASSETS

405,274

391,789

CAPITAL AND RESERVES

Called up share capital

402

402

Retained earnings

404,872

391,387

405,274

391,789

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 13 October 2025 and were signed on its behalf by:

E Howarth - Director

1.	STATUTORY INFORMATION

Camerons (BMS) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Land and buildings

-

25% on cost

Plant and machinery etc

-

25% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

167,000

AMORTISATION

At 1 May 2024

and 30 April 2025

166,999

NET BOOK VALUE

At 30 April 2025

1

At 30 April 2024

1

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2024

15,376

418,187

433,563

Additions

-

7,382

7,382

At 30 April 2025

15,376

425,569

440,945

DEPRECIATION

At 1 May 2024

15,374

296,824

312,198

Charge for year

-

44,648

44,648

At 30 April 2025

15,374

341,472

356,846

NET BOOK VALUE

At 30 April 2025

2

84,097

84,099

At 30 April 2024

2

121,363

121,365

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

238,640

149,965

Other debtors

31,778

37,537

270,418

187,502

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

77,428

73,453

Taxation and social security

136,382

114,037

Other creditors

315,885

288,171

529,695

475,661

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Other creditors

5,915

11,232