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Registered number:
FOR THE YEAR ENDED 30 JUNE 2025
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CAMBERLEY GROUP PLC
COMPANY INFORMATION
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CAMBERLEY GROUP PLC
CONTENTS
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CAMBERLEY GROUP PLC
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 30 JUNE 2025
The directors present their Group strategic report for the year ended 30 June 2025.
Group turnover increased to £6,950,707 (2024 - £6,792,127) and the Group profit before taxation amounted to £160,564 (2024 - loss before taxation of £56,907). The directors are satisfied with the results of the group's trading subsidiaries.
There are no matters concerning financial risk which are material for the assessment of assets, liabilities, financial position and profit or loss of the Group or Company.
The Group has various bank facilities provided at commercial rates, which the Group is operating within and which are not considered to pose significant financial risk. Future developments Due to the current economic environment the directors are unable to forecast with any certainty the financial outcome for the current year. However, the Group is always seeking out new opportunities as they present themselves. New products are under development and the directors are confident that these will strengthen the Group's trading activities over the next year. Research and development activities During the year the Group has continued to incur research and development expenditure developing new products for its customers.
The directors consider the following to be key performance indicators of the Group:
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CAMBERLEY GROUP PLC
GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
For all trade creditors it is the Group's policy to:
- review and agree the terms of payment at the start of business with that supplier; - ensure that suppliers are aware of the terms of payment; - pay in accordance with its contractual and other legal obligations. This policy is made known to staff who handle payments to suppliers and is made known to suppliers on request. For the Group, trade creditors days at 30 June 2025 amounted to 21 (2024 - 26).
Under section 172 of the Companies Act 2006 the directors of the Group have a legal responsibility to act in the way we consider would be most likely to promote the Group’s success for the benefit of its members, and to have regard to the long-term effect of our decisions on the Group and its stakeholders. In doing so the directors must have regard to the following:
∙the likely consequences of any decision in the long term;
∙the interests of the Group’s employees;
∙the need to foster relationships with suppliers, customers and others;
∙the impact of the Group’s operations on the community and the environment;
∙the desirability of the Group to maintain a reputation for high standards of business conduct and product
quality; and
∙the need to act fairly between members of the Group.
Employment policy
The Group does not discriminate against anyone on any grounds. The criterion for selection or promotion is the
suitability of the person for the job. Group policy is to provide employment to people irrespective of sex, age, religion, or disability. Appropriate levels of training and development are available for all levels and categories of staff.
Customers and suppliers
The Group is aware that our customers and suppliers are an important part of our operations. We strive to build
longstanding and sustainable relationships with both to ensure mutual benefit, and to be honest and transparent in line with our Group culture. We treat customers and suppliers fairly.
Environment
The operations of the Group are managed subject to input from environmental permitting agencies which apply principles of continuous improvement alongside safety in the workplace and to the environment. The Group monitors its environmental impact in climate protection, energy management and waste avoidance standards and will continue to work to further reduce and or compensate for the effects and influences of its economic activities. Standards of Business Conduct The Group conducts its business in accordance with the law and has standards in place which must be adhered to by everyone who represents the Group. These standards embody the principles that govern our ethical and legal obligations and comply with the Group's policies.
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CAMBERLEY GROUP PLC
GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Other key performance indicators
Global events and economics continue to cause uncertainty. However, the Group is resilient. The directors continue to take decisive action to manage and adapt to quickly changing circumstances. The Group has continued to invest in plant and machinery into financial year 2026, to continue to capitalise on future opportunities. The directors would like to thank staff, customers, and business partners for their continued support.
This report was approved by the board on 8 December 2025 and signed on its behalf.
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CAMBERLEY GROUP PLC
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 JUNE 2025
The directors present their report and the financial statements for the year ended 30 June 2025.
The directors are responsible for preparing the Group strategic report, the Directors' report and the consolidated financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Group's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The profit for the year, after taxation, amounted to £90,597 (2024 - loss £78,349).
Dividends of £nil were declared during the year (2024 - £nil). The Directors do not recommend a dividend to be paid.
The directors who served during the year were:
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CAMBERLEY GROUP PLC
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
The Group's greenhouse gas emissions and energy consumption for the year are 1,612,000 kWh (2024 - 1,801,131kWh) and associated greenhouse gas emissions for the year were 311,116 Kg Co2e (2024 - 347,618Kg Co2e).
The usage was calculated from third party billing information received in the year.
In the coming year the Group will continue to work to further reduce or compensate for the effects and influences of its economic activities. This includes investing in fuel efficient machinery and within the year end, the installation of solar panels to pursue renewable energy consumption.
Co2 per £'000 revenue amounted to 44.76 KG/CO2 £'000 (2024 - 51.18KG/CO2 £'000).
During the year Barnes Roffe LLP resigned as auditors due to the transfer of its audit business and its successor Barnes Roffe Audit Limited was appointed by the directors under s485 Companies Act 2006.
This report was approved by the board on
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CAMBERLEY GROUP PLC
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CAMBERLEY GROUP PLC
We have audited the financial statements of Camberley Group Plc (the 'Parent Company') and its subsidiaries (the 'Group') for the year ended 30 June 2025, which comprise the Consolidated statement of income and retained earnings, the Consolidated analysis of net debt, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the Parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
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CAMBERLEY GROUP PLC
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CAMBERLEY GROUP PLC (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Group strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Group strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Group and the Parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group strategic report or the Directors' report.
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CAMBERLEY GROUP PLC
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CAMBERLEY GROUP PLC (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
∙The engagement partner ensured that the engagement team collectively had the appropriate competence capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
∙We identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the relevant sector;
∙We focused on specific laws and regulations, which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006 and ISO standards;
∙We assessed the extent of compliance with laws and regulations identified above through making enquires of management and inspecting legal correspondence and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
∙Making enquires of management as to where they considered there was susceptibility to fraud, their knowledge of actual suspected and alleged fraud; and
∙Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
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CAMBERLEY GROUP PLC
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CAMBERLEY GROUP PLC (CONTINUED)
To address the risk of fraud through management bias and override of controls, we:
∙Performed analytical procedures to identify and unusual or unexpected relationships;
∙Tested journal entries to identify unusual transactions;
∙Assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
∙Investigated the rationale behind significant or unusual transaction.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Statutory Auditor
Leytonstone House
3 Hanbury Drive
London
E11 1GA
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CAMBERLEY GROUP PLC
CONSOLIDATED STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 30 JUNE 2025
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CAMBERLEY GROUP PLC
REGISTERED NUMBER: 02184357
CONSOLIDATED BALANCE SHEET
AS AT 30 JUNE 2025
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CAMBERLEY GROUP PLC
REGISTERED NUMBER: 02184357
CONSOLIDATED BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 December 2025.
The notes on pages 19 to 41 form part of these financial statements.
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CAMBERLEY GROUP PLC
REGISTERED NUMBER: 02184357
COMPANY BALANCE SHEET
AS AT 30 JUNE 2025
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CAMBERLEY GROUP PLC
REGISTERED NUMBER: 02184357
COMPANY BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf on
The notes on pages 19 to 41 form part of these financial statements.
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CAMBERLEY GROUP PLC
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2025
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CAMBERLEY GROUP PLC
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2025
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CAMBERLEY GROUP PLC
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 JUNE 2025
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CAMBERLEY GROUP PLC
CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 30 JUNE 2025
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Camberley Group PLC (the "Company") is a public company limited by shares, incorporated in England and Wales. The business address is Unit 10, Springlakes Industrial Estate, Deadbrook Lane, Aldershot, Hampshire, GU12 4UH.
The principal activity of the Company, which remained unchanged from last year, is that of acting as a parent company and holding the freehold property of the Group. The principal activity of the Group’s subsidiaries, was that of the manufacture of specialist rubber and synthetic elastomers and the supply of components and associated tooling.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies (see note 3).
The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of income and retained earnings in these financial statements.
The following principal accounting policies have been applied:
The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated statement of income and retained earnings from the date on which control is obtained. They are deconsolidated from the date control ceases. In accordance with the transitional exemption available in FRS 102, the Group has chosen not to retrospectively apply the standard to business combinations that occurred before the date of transition to FRS 102, being 01 July 2014.
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
2.Accounting policies (continued)
FRS 102 section 1.12 allows a qualifying entity certain disclosure exemptions, subject to certain conditions, which have been complied with, including notification of, and no objection to, the use of exemptions by the Company’s shareholders.
The Company has taken advantage of the following exemption: (i) From preparing a statement of cash flows, on the basis that it is a qualifying entity and the consolidated statement of cash flows, included in these financial statements, includes the Company’s cash flows.
The directors have considered the ability of the Group to continue as a Going Concern. This is corroborated from the review of post year end management accounts. As well as considering cash flow, the directors have also taken into account the immediate and future impact on Profit and Loss and Balance Sheet.
Based on these assessments the directors have concluded that the Group has adequate resources to continue in existence for the forseeable future as a Going Concern and accordingly these financial statements have been prepared on that basis.
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
2.Accounting policies (continued)
Camberley Group PLC Management charges Management charge income is recognised on an accruals basis and accounted for in the period in which the services are rendered. Rental income Sales invoices for rental income are raised monthly in advance for services provided. Revenue is recognised in the accounting period in which the property is let to tenants. Camberley Rubber Mouldings Limited Sale of goods Revenue on sale of goods for both local and overseas sales is recognised once the goods are despatched to the customer. For this reason the sales invoice date is always the same as the goods despatch note date. Upon despatch of the goods, revenue is recognised since the Company transfers the significant risks and rewards of ownership to the buyer. Sales are made on credit, however the element of financing is deemed immaterial and is disregarded in the measurement of revenue. Management charge income Management charge income is recognised on an accruals basis and accounted for in the period in which the services are rendered. Broadoak Manufacturing Limited Sale of goods Revenue on sale of goods is recognised once the goods are despatched to the customer. For this reason the sales invoice date is always the same as the goods despatch note date. Upon despatch of the goods, revenue is recognised since the Company transfers the significant risks and rewards of ownership to the buyer. Sales are made on credit, however the element of financing is deemed immaterial and is disregarded in the measurement of revenue.
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
2.Accounting policies (continued)
Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of the Group's share of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Consolidated statement of income and retained earnings over its useful economic life. The only Goodwill in these consolidated financial statements relates to the acquisition of Broadoak Manufacturing Limited and it is amortised over 10 years. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. At each reporting date the Group assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Freehold land is not depreciated.
Work in progress is valued on the basis of direct costs plus attributable overheads based on normal levels of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress. At each balance sheet date, stocks and work in progress are assessed for impairment. If stocks and work in progress are impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the statement of income and retained earnings.
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
2.Accounting policies (continued)
The Group has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Basic financial assets
Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.
Discounting is omitted where the effect of discounting is immaterial. The Group's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
Basic 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 Group after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other creditors, bank loans, other loans and loans due to fellow group companies are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
2.Accounting policies (continued)
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
Functional and presentation currency
Transactions and balances
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
2.Accounting policies (continued)
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
2.Accounting policies (continued)
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their useful economic lives.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
The Group and Company discloses transactions with related parties which are not wholly within the same group. Where appropriate, transactions of a similar nature are aggregated unless, in the opinion of the directors, separate disclosure is necessary to understand the effect of the transaction on the Group financial statements.
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
2.Accounting policies (continued)
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Critical judgments in applying the entity’s accounting policies No significant judgments have had to be made by management in preparing these financial statements. Critical accounting estimates and assumptions Useful economic lives of tangible assets The annual depreciation charge for tangible assets is sensitive to changes in estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on the technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 13 for the carrying amount of the property plant and equipment, and note 2.7 for useful economic lives for each class of assets. Taxation The Group establishes provisions based on reasonable estimates. Management estimation is required to determine the amount of deferred tax assets/liabilities that can be recognised, based upon likely timing and level of future taxable profits together with an assessment of the effect of future tax planning strategies. Further details are contained in note 2.22 and note 10. Stock provisions The Group establishes stock and work in progress provisions based on knowledge of the business, the nature of the product and future sales orders. The Group’s activities are such that they must comply with relevant health and safety and industry wide quality assurance standards and make associated provisions based on these factors to maintain the high quality components expected from the Group. The amounts shown in note 15 for stocks and work in progress are net of any associated provisions.
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Analysis of turnover by country of destination:
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Page 30
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Page 31
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
10.Taxation (continued)
The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of income and retained earnings in these financial statements. The profit after tax of the parent Company for the year was £42,743 (2024 - loss of £25,806).
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Page 33
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Page 34
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
13.Tangible fixed assets (continued)
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Page 36
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Page 37
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Page 38
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Page 39
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
During the year the Company issued 100 Ordinary 'C' shares, each with a nominal value of £1. The Ordinary 'C' shares do not carry voting rights or rights to dividends, but do hold rights to certain distributions triggered by certain events as stipulated in the Company's Articles of Association.
Other reserves
Profit and loss account
and losses less any distributions made.
The Group has an ongoing HMRC enquiry in respect of a matter which arose several years ago. The directors are robustly defending the Group's position and are confident that no economic loss will arise.
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CAMBERLEY GROUP PLC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
The Group operates a number of defined contribution pension schemes for full time employees. The assets of the schemes are held separately from those of the Group in independently administered funds. The pension cost charge represents contributions payable by the Group and amounted to £150,035 (2024 - £137,696).
Group pension contributions outstanding at the balance sheet date amounted to £24,472 (2024 - £23,837) and are included within accruals and deferred income.
The Group is controlled by the directors on a day to day basis. The ultimate controlling party is considered to be J A Griffiths, the controlling shareholder.
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