Cambridge International Trading Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10736836 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Cambridge International Trading Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N Hu

REGISTERED OFFICE:

91 Field View

Bar Hill

Cambridge

CB23 8SY

REGISTERED NUMBER:

10736836 (England and Wales)

ACCOUNTANTS:

L&W Chartered Certified Accountants

1st Floor

30 Charing Cross Road

London

WC2H 0DE

FIXED ASSETS

Tangible assets

4

2,269

1,186

CURRENT ASSETS

Stocks

5

7,650

27,440

Debtors

6

85,075

50,712

Cash at bank

3,591

252

96,316

78,404

CREDITORS

Amounts falling due within one year

7

67,956

50,220

NET CURRENT ASSETS

28,360

28,184

TOTAL ASSETS LESS CURRENT
LIABILITIES

30,629

29,370

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

30,529

29,270

SHAREHOLDERS' FUNDS

30,629

29,370

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 director acknowledges his 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 director and authorised for issue on 16 January 2026 and were signed by:

N Hu - Director

1.	STATUTORY INFORMATION

Cambridge International Trading Ltd 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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 May 2024

1,714

837

2,551

Additions

-

1,665

At 30 April 2025

1,714

2,502

4,216

DEPRECIATION

At 1 May 2024

956

409

1,365

Charge for year

189

393

582

At 30 April 2025

1,145

802

1,947

NET BOOK VALUE

At 30 April 2025

569

1,700

2,269

At 30 April 2024

758

428

1,186

5.

STOCKS

30.4.25

30.4.24

£

Stocks

7,650

27,440

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Other debtors

24,166

16,516

VAT

58,909

34,196

Prepayments and accrued income

2,000

-

85,075

50,712

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Tax

486

1,058

AMEX-91006

-

222

Directors' current accounts

66,930

48,850

Accrued expenses

540

90

67,956

50,220

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

100

Ordinary

100

9.

RESERVES

Retained

earnings

£

At 1 May 2024

29,270

Profit for the year

1,259

At 30 April 2025

30,529