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Registered number: 13471389 CAMBRIDGE BIOMEDICAL CAMPUS LTD FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
CAMBRIDGE BIOMEDICAL CAMPUS LTD REGISTERED NUMBER: 13471389 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 316,322 |  | 137,989 |
Current asset investments | 5 | 1,000,000 |  | - |
Cash at bank and in hand |  | 251,493 |  | 1,388,099 |
|  | 1,567,815 |  | 1,526,088 |
Creditors: amounts falling due within one year | 6 | (969,406) |  | (794,102) |
NET CURRENT ASSETS |  |  | 598,409 |  | 731,986
NET ASSETS |  |  | 598,409 |  | 731,986
CAPITAL AND RESERVES |  |  |  |  |
Profit and loss account |  |  | 598,409 |  | 731,986
SHAREHOLDERS' FUNDS |  |  | 598,409 |  | 731,986
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 profit and loss account 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:
Laurel Powers-Freeling (Chair)
Director
Date: 6 February 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
CAMBRIDGE BIOMEDICAL CAMPUS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | GENERAL INFORMATION
Cambridge Biomedical Campus Limited is a private company limited by guarantee and incorporated in England and Wales. The registered office, which is also the principal place of business, is Addenbrookes Hospital BOX 146, Cambridge Biomedical Campus, Hills Road, Cambridge, CB2 0QQ. The Company’s functional and presentational currency is GBP. 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
After making appropriate enquiries, the directors have a reasonable expectation that the Company has adequate resources and support from its members to continue in operational existence for the foreseeable future. Budgets have been prepared for the period up to 31 March 2027 to support this. For this reason they continue to adopt the going concern basis in preparing the financial statements.
| 2.3 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Member contributions are intended to cover the 'budget year' which runs from 1 April to 31 March. This means that the revenue is recognised by proportionally splitting it between accounting periods. This leads to a 3-month proportion of each contribution being recognised as revenue and a 9-month proportion of each contribution being deferred to the next accounting period.
| 2.4 | GOVERNMENT GRANTS
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Profit and Loss Account in the same period as the related expenditure. Page 2
CAMBRIDGE BIOMEDICAL CAMPUS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.6 | 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.
| 2.7 | CASH AND CASH EQUIVALENTS
Cash at bank and in hand is represented by deposits with financial institutions repayable without penalty on notice of not more than 24 hours, and cash in hand. Current asset investments is represented by cash equivalents being term deposits with financial institutions that are highly liquid and mature in no more than three months from the date of acquisition and that are highly convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | 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.
3. | EMPLOYEES
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 2 | 3
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CAMBRIDGE BIOMEDICAL CAMPUS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 300,336 | 918
| Other debtors | - | 27,237
| Prepayments and accrued income | 15,986 | 109,834
|  | 316,322 | 137,989
5. | CURRENT ASSET INVESTMENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank deposits not available on demand | 1,000,000 | -
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 71,181 | 189,060
| Corporation tax | 3,553 | -
| Other taxation and social security | 94,675 | 2,452
| Other creditors | 893 | 900
| Accruals and deferred income | 799,104 | 601,690
|  | 969,406 | 794,102
| Other creditors include contributions of £893 (2024 - £900) payable to the Company's defined contribution pension scheme at the balance sheet date.
7. | AUDITOR'S INFORMATION
The auditor's report on the financial statements for the year ended 30 June 2025 was unqualified. The audit report was signed on 6 February 2026 by Michael Hewett (Senior Statutory Auditor) on behalf of PEM Audit Limited.
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