ACCOUNTS - Final Accounts preparation

Registered number: 07523590

CAMBTEK LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 APRIL 2025

CAMBTEK LIMITED

REGISTERED NUMBER: 07523590

BALANCE SHEET

AS AT 30 APRIL 2025

	30 April	30 September
	2025	2024
Note	£	£


Current assets
Stocks	4	30,000		30,000
Debtors: amounts falling due within one year	5	1,044		69,569
Cash at bank and in hand	6	10,799		368
		41,843		99,937
Creditors: amounts falling due within one year	7	(25,646)		(3,747,903)
Net current assets/(liabilities)			16,197		(3,647,966)
Total assets less current liabilities			16,197		(3,647,966)
Creditors: amounts falling due after more than one year	8		(22,934)		(26,210)

Net liabilities			(6,737)		(3,674,176)

Capital and reserves
Called up share capital	10	100	100
Profit and loss account		(6,837)	(3,674,276)
		(6,737)	(3,674,176)

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CAMBTEK LIMITED

REGISTERED NUMBER: 07523590

BALANCE SHEET (CONTINUED)

AS AT 30 APRIL 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

D S Driscoll

Director

Date: 22 December 2025

The notes on pages 3 to 8 form part of these financial statements.

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CAMBTEK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

1.	General information

CambTEK Limited is a private company limited by shares and incorporated in England and Wales. The company's registered office is Unit 5 Nepicar Park, London Road, Wrotham, Sevenoaks, Kent, TN15 7AF.

The principal activity of the company during the year was that of research and development to fully automated consumable based sample extraction for content uniformity testing as well as sale and rental of equipment and RES systems.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Going concern

The director considered the cash position of the company and the ongoing support of its parent company, Uvison Group Limited. The company has very limited cost commitments and will continue to be supported by its parent, thereby, the director has reasonable expectation that the company will continue to have adequate resources to continue in operational existence for the foreseeable future. He continues to adopt the going concern basis in the financial statements.

2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

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CAMBTEK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the company has transferred the significant risks and rewards of ownership to the buyer;

∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

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CAMBTEK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.10

Creditors

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.

2.11

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Employees

The average monthly number of employees, including directors, during the period was 1 (2024 - 1).

4.	Stocks
		30 April	30 September
		2025	2024
		£	£

Finished goods	30,000	30,000
	30,000	30,000

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CAMBTEK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

Debtors

					30 April	30 September
					2025	2024
					£	£


Trade debtors	753	-
Amounts owed by group undertakings	-	42,427
Other debtors	291	84
Prepayments and accrued income	-	27,058
	1,044	69,569

6.	Cash and cash equivalents
		30 April	30 September
		2025	2024
		£	£

Cash at bank and in hand	10,799	368
	10,799	368

7.	Creditors: Amounts falling due within one year
		30 April	30 September
		2025	2024
		£	£

Bank loans	5,617	4,091
Trade creditors	140	140
Amounts owed to group undertakings	16,588	3,687,306
Other creditors	-	130
Accruals and deferred income	3,301	56,236
	25,646	3,747,903

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CAMBTEK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

8.	Creditors: Amounts falling due after more than one year
		30 April	30 September
		2025	2024
		£	£

Bank loans	22,934	26,210
	22,934	26,210

9.	Loans
	Analysis of the maturity of loans is given below:
		30 April	30 September
		2025	2024
		£	£

Amounts falling due within one year
Bank loans	5,617	4,091

Amounts falling due 2-5 years
Bank loans	22,466	22,466
Amounts falling due after more than 5 years
Bank loans	468	3,744
	28,551	30,301

The loan, which is unsecured, was issued in May 2020 and is due for repayment in May 2026.

10.	Share capital
		30 April	30 September
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

11.	Related party transactions
	During the year, amounts due to previous group companies were written off to profit and loss amounting to £3,676,957.

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CAMBTEK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

12.	Controlling party

The controlling party of the company is Uvison Group Limited by virtue of its 100% shareholding.

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