| Cambridge Investment UK PVT. Limited |
| Registered Number:SC441376 |
For the year ended 31 March 2025
Scotland
Unaudited Financial Statements
For the year ended 31 March 2025
Cambridge Investment UK PVT. Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
Cambridge Investment UK PVT. Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
18,639
21,065
2
125,000
185,000
3
203,639
146,065
| Trade and other receivables |
111
111
4
70,888
| Cash and cash equivalents |
51,877
51,988
70,999
| Trade and other payables: amounts falling due within one |
| year |
(98,962)
(115,774)
5
(27,963)
(63,786)
Net current liabilities
| Total assets less current liabilities |
139,853
118,102
| Trade and other payables: amounts falling due after more |
| than one year |
(71,107)
(64,539)
6
75,314
Net assets
46,995
100
100
75,214
46,895
75,314
46,995
Shareholders' funds
| For the 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. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006 |
| The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 14 December 2025 and were signed by: |
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For the year ended 31 March 2025
Cambridge Investment UK PVT. Limited
Statement of Financial Position Continued
| The notes form part of these financial statements |
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For the year ended 31 March 2025
Cambridge Investment UK PVT. Limited
Notes to the Financial Statements
Statutory Information
| Cambridge Investment UK PVT. Limited is a private limited company, limited by shares, domiciled in Scotland, |
| registration number SC441376. |
7 Links Gardens
Edinburgh
City of Edinburgh
EH6 7JH
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Tenant improvements
Computer equipment
Fixtures & fittings
| No depreciation is provided on the company''s freehold properties since in the opinion of the directors the expected |
| useful lives are sufficiently long and the estimated residual values are sufficiently high that any such depreciation |
| would be immaterial. The directors undertake an annual impairment review of these properties. |
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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For the year ended 31 March 2025
Cambridge Investment UK PVT. Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
99,652
607
33,082
65,963
2,204
411
1,793
-
65,963
34,875
1,018
101,856
| Provision for depreciation and impairment |
78,587
499
24,005
54,083
Charge for year
4,630
130
2,718
1,782
83,217
629
26,723
55,865
10,098
8,152
389
18,639
11,880
9,077
108
21,065
| 3. Investments held as fixed assets |
125,000
125,000
60,000
60,000
185,000
185,000
185,000
185,000
125,000
125,000
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For the year ended 31 March 2025
Cambridge Investment UK PVT. Limited
Notes to the Financial Statements Continued
| 4. Trade and other receivables |
2024
2025
111
111
| The debtors above include the following amounts falling due after more than one year: |
111
111
| Short-term debtors are measured at fair value at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and measured subsequently at amortised cost using the effective interest method, less any impairment. |
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
| Taxation and social security |
16,693
10,092
99,081
88,870
115,774
98,962
| Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. |
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
36,514
43,581
28,025
27,526
64,539
71,107
| 7. Average number of persons employed |
During the year the average number of employees was 7 (2024 : 6)
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