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Registered number: 07095242
Nutcombe Cambridge Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Focal Business Group Limited
Chartered Institue of Management Accountants
4A Church Street
Market Harborough
Leicestershire
LE16 7AA
Nutcombe Cambridge Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Nutcombe Cambridge Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 07095242

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 108,207 |  | 126,243
Tangible Assets | 5 |  | 47,831 |  | 62,519
|  |  | 156,038 |  | 188,762
CURRENT ASSETS
Stocks | 6 | 30,500 |  | 34,121 |
Debtors | 7 | 232,409 |  | 266,114 |
Cash at bank and in hand |  | 1,043,603 |  | 942,111 |
|  | 1,306,512 |  | 1,242,346 |
Creditors: Amounts Falling Due Within One Year | 8 | (293,705 ) |  | (233,737 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,012,807 |  | 1,008,609
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,168,845 |  | 1,197,371
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (644,000 ) |  | (644,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (11,958 ) |  | (15,630 )
NET ASSETS |  |  | 512,887 |  | 537,741
CAPITAL AND RESERVES
Called up share capital | 10 |  | 103 |  | 103
Other reserves |  |  | (33,000 ) |  | (33,000 )
Profit and Loss Account |  |  | 545,784 |  | 570,638
SHAREHOLDERS' FUNDS |  |  | 512,887 |  | 537,741

Page 1
Page 2
Nutcombe Cambridge Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Andrew Day Director | Mr Shaun Rivers Director
26 November 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Nutcombe Cambridge Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Nutcombe Cambridge Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07095242 . The registered office is Cumberland House, 24-28 Baxter Avenue, Southend-On-Sea, Esses, SS2 6HZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2% on cost
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance

2.5. Stocks and Work in Progress
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 stocks.
Page 3
Page 4
Nutcombe Cambridge Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
For a defined benefit scheme, the liability recorded in the balance sheet is the present value of the
defined obligation at that date. The defined benefit obligation is calculated on an annual basis by
independent actuaries.
Actuarial gains and losses are recognised in full in the period in which they occur and are shown in
Other Comprehensive Income.
Current and past service costs, along with settlements or curtailments, are charged to the Income
Statement. Interest on pension plan liabilities are recognised within finance expense.
2.8. Provision
Provisions are recognised when the Company has a present legal or constructive obligation arising as
a result of a past event, it is probable that an outflow of economic benefits will be required to settle
the obligation and a reliable estimate can be made. Provisions are measured at the present value of
the expenditures expected to be required to settle the obligation taking into account the risks and
uncertainties surrounding the obligation.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 12)
12 12
Page 4
Page 5
Nutcombe Cambridge Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 360,705
As at 31 March 2025 | 360,705
Amortisation
As at 1 April 2024 | 234,462
Provided during the period | 18,036
As at 31 March 2025 | 252,498
Net Book Value
As at 31 March 2025 | 108,207
As at 1 April 2024 | 126,243

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 49,090 | 259,350 | 308,440
As at 31 March 2025 | 49,090 | 259,350 | 308,440
Depreciation
As at 1 April 2024 | 39,681 | 206,240 | 245,921
Provided during the period | 1,411 | 13,277 | 14,688
As at 31 March 2025 | 41,092 | 219,517 | 260,609
Net Book Value
As at 31 March 2025 | 7,998 | 39,833 | 47,831
As at 1 April 2024 | 9,409 | 53,110 | 62,519

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 30,500 |  | 34,121

Page 5
Page 6
Nutcombe Cambridge Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 76,058 |  | 80,089
Other debtors | 16,051 |  | 16,025
| 92,109 |  | 96,114
Due after more than one year
Amounts owed by participating interests | 140,300 |  | 170,000
| 232,409 |  | 266,114

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 37,862 |  | 36,442
Other creditors | 126,398 |  | 54,363
Taxation and social security | 129,445 |  | 142,932
| 293,705 |  | 233,737

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 644,000 |  | 644,000

11. Ultimate Controlling Party
The immediate parent undertaking is Nutcombe Cambrige Holding Limited, that owns 95% of thr company's share capital. Nutcombe Cambridge Holdings Limited is registered in England and Wales.
The registered office of Nutcombe Cambridge Holdings Limited is 2 St. James Gate, Newcastle Upon Tyne NE1 4AD.
Page 6