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COMPANY REGISTRATION NUMBER: 00172385

CAM Investments Limited

Filleted Unaudited Financial Statements

31 December 2025

CAM Investments Limited

Financial Statements

Year ended 31 December 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

CAM Investments Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 1,473,200 | 1,473,200
Investments | 6 | 36,988 | 27,088
| ------------ | ------------
| 1,510,188 | 1,500,288

Current assets

Debtors | 7 | 8,611 | 61,464
Cash at bank and in hand | 110,783 | 284,229
| --------- | ---------
| 119,394 | 345,693

Creditors: amounts falling due within one year | 8 | 46,120 | 50,447
| --------- | ---------
Net current assets | 73,274 | 295,246
| ------------ | ------------
Total assets less current liabilities | 1,583,462 | 1,795,534

Provisions

Taxation including deferred tax | 223,718 | 223,718
| ------------ | ------------
Net assets | 1,359,744 | 1,571,816
| ------------ | ------------

Capital and reserves

Called up share capital | 18,007 | 18,007
Profit and loss account | 1,341,737 | 1,553,809
| ------------ | ------------
Shareholders funds | 1,359,744 | 1,571,816
| ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

CAM Investments Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 4 February 2026 , and are signed on behalf of the board by:

Mr P W Harper-Hill
Director

Company registration number: 00172385

CAM Investments Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).
5. Tangible assets

| Freehold property
| £
Cost |
At 1 January 2025 and 31 December 2025 | 1,473,200
| ------------
Depreciation |
At 1 January 2025 and 31 December 2025 | –
| ------------
Carrying amount |
At 31 December 2025 | 1,473,200
| ------------
At 31 December 2024 | 1,473,200
| ------------

Freehold property represents investment property. The Directors believe the properties are held at fair value.
6. Investments

| Quoted investments
| £
Cost |
At 1 January 2025 | 27,088
Additions | 9,900
| --------
At 31 December 2025 | 36,988
| --------
Impairment |
At 1 January 2025 and 31 December 2025 | –
| --------

Carrying amount |
At 31 December 2025 | 36,988
| --------
At 31 December 2024 | 27,088
| --------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | – | 2,146
Other debtors | 8,611 | 59,318
| ------- | --------
| 8,611 | 61,464
| ------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | ( 59) | 7,191
Corporation tax | 28,334 | 24,106
Other creditors | 17,845 | 19,150
| -------- | --------
| 46,120 | 50,447
| -------- | --------