Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 false 2024-09-01 processing nuts 17 17 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07787513 2024-09-01 2025-08-31 07787513 2023-09-01 2024-08-31 07787513 2025-08-31 07787513 2024-08-31 07787513 c:Director1 2024-09-01 2025-08-31 07787513 d:Buildings d:ShortLeaseholdAssets 2024-09-01 2025-08-31 07787513 d:Buildings d:ShortLeaseholdAssets 2025-08-31 07787513 d:Buildings d:ShortLeaseholdAssets 2024-08-31 07787513 d:PlantMachinery 2024-09-01 2025-08-31 07787513 d:PlantMachinery 2025-08-31 07787513 d:PlantMachinery 2024-08-31 07787513 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 07787513 d:FurnitureFittings 2024-09-01 2025-08-31 07787513 d:FurnitureFittings 2025-08-31 07787513 d:FurnitureFittings 2024-08-31 07787513 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 07787513 d:OfficeEquipment 2024-09-01 2025-08-31 07787513 d:OfficeEquipment 2025-08-31 07787513 d:OfficeEquipment 2024-08-31 07787513 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 07787513 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 07787513 d:CurrentFinancialInstruments 2025-08-31 07787513 d:CurrentFinancialInstruments 2024-08-31 07787513 d:Non-currentFinancialInstruments 2025-08-31 07787513 d:Non-currentFinancialInstruments 2024-08-31 07787513 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 07787513 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 07787513 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 07787513 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 07787513 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-08-31 07787513 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-08-31 07787513 d:ShareCapital 2025-08-31 07787513 d:ShareCapital 2024-08-31 07787513 d:RetainedEarningsAccumulatedLosses 2025-08-31 07787513 d:RetainedEarningsAccumulatedLosses 2024-08-31 07787513 c:OrdinaryShareClass1 2024-09-01 2025-08-31 07787513 c:OrdinaryShareClass1 2025-08-31 07787513 c:OrdinaryShareClass1 2024-08-31 07787513 c:FRS102 2024-09-01 2025-08-31 07787513 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07787513 c:FullAccounts 2024-09-01 2025-08-31 07787513 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07787513 d:WithinOneYear 2025-08-31 07787513 d:WithinOneYear 2024-08-31 07787513 d:BetweenOneFiveYears 2025-08-31 07787513 d:BetweenOneFiveYears 2024-08-31 07787513 2 2024-09-01 2025-08-31 07787513 d:AcceleratedTaxDepreciationDeferredTax 2025-08-31 07787513 d:AcceleratedTaxDepreciationDeferredTax 2024-08-31 07787513 d:TaxLossesCarry-forwardsDeferredTax 2025-08-31 07787513 d:TaxLossesCarry-forwardsDeferredTax 2024-08-31 07787513 e:PoundSterling 2024-09-01 2025-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07787513 CAMBROOK FOODS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
CAMBROOK FOODS LIMITED REGISTERED NUMBER: 07787513 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 358,961 |  | 430,907
|  |  | 358,961 |  | 430,907
Current assets |  |  |  |  |
Stocks | 5 | 422,800 |  | 342,700 |
Debtors: amounts falling due within one year | 6 | 480,755 |  | 495,519 |
Cash at bank and in hand |  | 15,438 |  | 26,713 |
|  | 918,993 |  | 864,932 |
Creditors: amounts falling due within one year | 7 | (373,992) |  | (574,212) |
Net current assets |  |  | 545,001 |  | 290,720
Total assets less current liabilities |  |  | 903,962 |  | 721,627
Creditors: amounts falling due after more than one year | 8 |  | (440,179) |  | (484,886)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (89,621) |  | (29,046) |
|  |  | (89,621) |  | (29,046)
Net assets |  |  | 374,162 |  | 207,695
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 2 |  | 70,000
Profit and loss account |  |  | 374,160 |  | 137,695
|  |  | 374,162 |  | 207,695
The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their 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. Page 1
CAMBROOK FOODS LIMITED REGISTERED NUMBER: 07787513 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 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 on 16 February 2026.
M. H. Brooks
Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
CAMBROOK FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Cambrook Foods Limited is a private company limited by share capital, incorporated in England and Wales, registration number 07787513. The address of the registered office is Unit B1 Howard Tenens Estate, Macadam Way, Andover, Hampshire, SP10 3LF. 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company amd the revenue can be reliably measured. Revenue is measured based on sale of nuts, excluding value added tax.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Leasehold improvements | - | 10% straight line
|  |  |  | Plant & machinery | - | 10% straight line
|  |  |  | Fixtures & fittings | - | 15% straight line
|  |  |  | Office equipment | - | 20% - 25% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
CAMBROOK FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.4 | 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 weighted average 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.
| 2.5 | 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.
| 2.6 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income including profit and loss account. Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.7 | 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. Page 4
CAMBROOK FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.8 | 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. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.9 | 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.
| 2.10 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.11 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 5
CAMBROOK FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.12 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.13 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.14 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.15 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.16 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 6
CAMBROOK FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 17 (2024 - 17).
4. | Tangible fixed assets
|  | Leasehold Improvements | Plant & machinery | Fixtures & fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 September 2024 | 135,997 | 936,871 | 10,858 | 24,357 | 1,108,083
| Additions | - | 12,028 | - | 1,650 | 13,678
| At 31 August 2025 | 135,997 | 948,899 | 10,858 | 26,007 | 1,121,761
| Depreciation |  |  |  |  |
| At 1 September 2024 | 110,862 | 541,671 | 6,370 | 18,273 | 677,176
| Charge for the year on owned assets | 9,293 | 71,818 | 1,677 | 2,836 | 85,624
| At 31 August 2025 | 120,155 | 613,489 | 8,047 | 21,109 | 762,800
| Net book value |  |  |  |  |
| At 31 August 2025 | 15,842 | 335,410 | 2,811 | 4,898 | 358,961
| At 31 August 2024 | 25,135 | 395,200 | 4,488 | 6,084 | 430,907
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials | 151,400 | 153,600
| Finished goods and goods for resale | 271,400 | 189,100
|  | 422,800 | 342,700
Page 7
CAMBROOK FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 445,497 | 460,499
| Prepayments and accrued income | 35,258 | 35,020
|  | 480,755 | 495,519
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdraft (secured) | 48,225 | -
| Bank loan | 10,000 | 10,000
| Trade creditors | 179,518 | 251,488
| Other taxation and social security | 74,799 | 66,144
| Corporation tax | 21,125 | -
| Other creditors | 37,725 | 244,080
| Accruals and deferred income | 2,600 | 2,500
|  | 373,992 | 574,212
| The bank overdraft is secured by a fixed and floating charge over the company assets. A coronavirus bounce back loan of £50,000 was taken out during the year ended 31st August 2021 which was interest free for the first 12 months followed by interest at the rate of 2.5% per annum from 4th March 2022. The amount repayable after 12 months is shown within creditors falling due after more than one year.
Page 8
CAMBROOK FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | 5,000 | 15,000
| Other creditors | 435,179 | 469,886
|  | 440,179 | 484,886
| A coronavirus bounce back loan of £50,000 was taken out during the year ended 31st August 2021 which was interest free for the first 12 months followed by interest at the rate of 2.5% per annum from 4th March 2022. The amount repayable within 12 months is shown within creditors falling due within one year. Other creditors include loans from Directors to the value of £400,000 (2024 - £400,000). These loans carry interest at the rate of 3% above the Bank of England Base Rate.
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loan | 10,000 | 10,000
|  | 10,000 | 10,000
| Amounts falling due 2-5 years |  |
| Bank loan | 5,000 | 15,000
|  | 5,000 | 15,000
|  | 15,000 | 25,000
Page 9
CAMBROOK FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (29,046)
| Charged to profit or loss | (60,575)
| At end of year | (89,621)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (89,621) | (107,581)
| Tax losses carried forward | - | 78,535
|  | (89,621) | (29,046)
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2024 - 70,000) Ordinary shares of £1.00 each | 2 | 70,000
| The directors approved a capital reduction of £69,998 on the 23rd April 2025.
Page 10
CAMBROOK FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
12. | Commitments under operating leases
| At 31 August 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 68,000 | 68,000
| Later than 1 year and not later than 5 years | 244,667 | 90,667
|  | 312,667 | 158,667
Page 11