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Registration number: 07496419

moses cameron williams ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

moses cameron williams ltd

Contents

Company Information | 1
Directors' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

moses cameron williams ltd

Company Information

Directors | M N Cameron C J Moses P G Williams

Registered office | Cart House 2 Copley Hill Business Park Cambridge Road Babraham Cambridge CB22 3GN

Accountants | Tim Phillips & Co. Accountants AccountantsCart House 2 Copley Hill Business Park Cambridge Road Babraham Cambridge CB22 3GN

moses cameron williams ltd

Directors' Report for the Year Ended 31 December 2025

The directors present their report and the financial statements for the year ended 31 December 2025.

Directors of the company

The directors who held office during the year were as follows:

M N Cameron

C J Moses

P G Williams

Principal activity

The principal activity of the company is architecture

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 18 March 2026 and signed on its behalf by:

......................................... M N Cameron Director

moses cameron williams ltd

(Registration number: 07496419)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 5 | 270,809 | 81,409
Cash at bank and in hand |  | 50,663 | 202,884
|  | 321,472 | 284,293
Creditors: Amounts falling due within one year | 6 | (136,422) | (90,918)
Total assets less current liabilities |  | 185,050 | 193,375
Creditors: Amounts falling due after more than one year | 6 | (66,931) | (130,110)
Net assets |  | 118,119 | 63,265
Capital and reserves |  |  |
Called up share capital |  | 300 | 300
Retained earnings |  | 117,819 | 62,965
Shareholders' funds |  | 118,119 | 63,265

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The members have agreed not to include the profit and loss account in these statements.

Approved and authorised by the Board on 18 March 2026 and signed on its behalf by:

......................................... M N Cameron Director

moses cameron williams ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Cart House 2
Copley Hill Business Park
Cambridge Road
Babraham
Cambridge
CB22 3GN

The principal place of business is:
Studio 2, Stapleford Granary
Bury Road
Stapleford
Cambridge
CB22 5BP

These financial statements were authorised for issue by the Board on 18 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
Long-term contracts are reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.The attributable profit recognised in the accounts reflects the proportion of the work carried out at the accounting date and takes into account any known inequalities of profitability in the various stages of each contract.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

moses cameron williams ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33.33% straightline
Furniture and fittings | 25% straightline

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 15 (2024 - 18).

moses cameron williams ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 4,422 | 40,957 | 45,379
At 31 December 2025 | 4,422 | 40,957 | 45,379
Depreciation
At 1 January 2025 | 4,422 | 40,957 | 45,379
At 31 December 2025 | 4,422 | 40,957 | 45,379
Carrying amount
At 31 December 2025 | - | - | -

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 270,809 | 81,409
| 270,809 | 81,409

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 10,729 | 8,969
Taxation and social security | 121,853 | 79,026
Other creditors | 3,840 | 2,923
| 136,422 | 90,918

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Other financial liabilities | 66,931 | 130,110

moses cameron williams ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £325.50 (2024 - £649.00) per ordinary share |  | 97,650 |  | 194,700

8 | Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 35,107 | 27,300
Contributions paid to money purchase schemes | - | 45,000
| 35,107 | 72,300