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Registered number: 07204185 CAMBRIDGE HEALTH AND PERFORMANCE LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
CAMBRIDGE HEALTH AND PERFORMANCE LTD COMPANY INFORMATION
Director | Professor C Speed
Registered number | 07204185
Registered office | Cambridge House
| Camboro Business Park
| Girton
| Cambridge
| CB3 0QH
Accountants | Lakin Rose Limited
| Chartered Accountants
| Cambridge House
| Camboro Business Park
| Girton
| Cambridge
| CB3 0QH
CAMBRIDGE HEALTH AND PERFORMANCE LTD CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 9
CAMBRIDGE HEALTH AND PERFORMANCE LTD CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CAMBRIDGE HEALTH AND PERFORMANCE LTD FOR THE YEAR ENDED 30 JUNE 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cambridge Health And Performance Ltd for the year ended 30 June 2025 which comprise the balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of Cambridge Health And Performance Ltd in accordance with the terms of our engagement letter dated 7 June 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Cambridge Health And Performance Ltd and state those matters that we have agreed to state to the director of Cambridge Health And Performance Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cambridge Health And Performance Ltd and its director for our work or for this report. It is your duty to ensure that Cambridge Health And Performance Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cambridge Health And Performance Ltd. You consider that Cambridge Health And Performance Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Cambridge Health And Performance Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Lakin Rose Limited Chartered Accountants Cambridge House Camboro Business Park Girton Cambridge CB3 0QH 2 February 2026 Page 1
CAMBRIDGE HEALTH AND PERFORMANCE LTD REGISTERED NUMBER: 07204185 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,018 |  | 3,478
Investment property | 5 |  | - |  | 27,070
|  |  | 2,018 |  | 30,548
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 66,379 |  | 54,595 |
Cash at bank and in hand |  | 250,952 |  | 1,494,001 |
|  | 317,331 |  | 1,548,596 |
Creditors: amounts falling due within one year | 7 | (200,863) |  | (1,172,231) |
Net current assets |  |  | 116,468 |  | 376,365
Total assets less current liabilities |  |  | 118,486 |  | 406,913
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (505) |  | (870) |
|  |  | (505) |  | (870)
Net assets |  |  | 117,981 |  | 406,043
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 117,980 |  | 406,042
|  |  | 117,981 |  | 406,043
Page 2
CAMBRIDGE HEALTH AND PERFORMANCE LTD REGISTERED NUMBER: 07204185 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 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 year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her 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 on 20 January 2026.
Professor C Speed
Director
Page 3
CAMBRIDGE HEALTH AND PERFORMANCE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 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 Cambridge House, Camboro Business Park, Girton, Cambridge, CB3 0QH. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | 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'. Page 4
CAMBRIDGE HEALTH AND PERFORMANCE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | 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: 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.
| 2.4 | 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.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | 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. Page 5
CAMBRIDGE HEALTH AND PERFORMANCE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | 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.
| 2.8 | 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. The estimated useful lives range as follows:
|  |  |  | Plant and machinery | - | 3 to 6 years
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 6
CAMBRIDGE HEALTH AND PERFORMANCE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.9 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 July 2024 | 45,155
| At 30 June 2025 | 45,155
| Depreciation |
| At 1 July 2024 | 41,677
| Charge for the year on owned assets | 1,460
| At 30 June 2025 | 43,137
| Net book value |
| At 30 June 2025 | 2,018
| At 30 June 2024 | 3,478
Page 7
CAMBRIDGE HEALTH AND PERFORMANCE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Investment property
|  | Freehold investment property
|  | £
| At 1 July 2024 | 27,070
| Disposals | (27,070)
| At 30 June 2025 | -
The 2024 valuations were made by the director, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | - | 27,070
|  | - | 27,070
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 210 | 2,729
| Amounts owed by group undertakings | 54,231 | 1
| Other debtors | - | 1,485
| Prepayments and accrued income | 11,938 | 50,380
|  | 66,379 | 54,595
Page 8
CAMBRIDGE HEALTH AND PERFORMANCE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 4,335 | 9,960
| Amounts owed to group undertakings | - | 1,000,000
| Corporation tax | 187,935 | 157,769
| Other taxation and social security | 1,000 | -
| Accruals and deferred income | 7,593 | 4,502
|  | 200,863 | 1,172,231
Page 9