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Registered number: 05280230 CAREBROOK (CAMDEN MARKET) LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 3 APRIL 2025
CAREBROOK (CAMDEN MARKET) LIMITED REGISTERED NUMBER: 05280230 BALANCE SHEET AS AT 3 APRIL 2025
|  | 3 April |  | 28 March
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 77,187 |  | 95,297
|  |  | 77,187 |  | 95,297
Current assets |  |  |  |  |
Stocks |  | 3,398 |  | 4,756 |
Debtors: amounts falling due within one year | 6 | 1,091,009 |  | 1,107,677 |
Cash at bank and in hand | 7 | 122,634 |  | 114,080 |
|  | 1,217,041 |  | 1,226,513 |
Creditors: amounts falling due within one year | 8 | (703,300) |  | (929,236) |
Net current assets |  |  | 513,741 |  | 297,277
Total assets less current liabilities |  |  | 590,928 |  | 392,574
Net assets |  |  | 590,928 |  | 392,574
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 590,927 |  | 392,573
|  |  | 590,928 |  | 392,574
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CAREBROOK (CAMDEN MARKET) LIMITED REGISTERED NUMBER: 05280230 BALANCE SHEET (CONTINUED) AS AT 3 APRIL 2025 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 10 March 2026.
G Loughran
Director
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CAREBROOK (CAMDEN MARKET) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3 APRIL 2025
1. | General information
Carebrook (Camden Market) Limited is a private company limited by shares and incorporated in England (registered number - 05280230). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the Company. 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
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. As a result, the director considers it appropriate to prepare the financial statements on a going concern basis.
| 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | 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 3
CAREBROOK (CAMDEN MARKET) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3 APRIL 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 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. Page 4
CAREBROOK (CAMDEN MARKET) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3 APRIL 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - |  | straight line over the life of the lease
|  |  |  | Plant and machinery | - | 25% | Reducing balance
|  |  |  | Fixtures and fittings | - | 25% | Reducing balance
|  |  |  | Office equipment | - | 25% | Reducing balance
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.
| 2.9 | 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 first in, first out 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.
| 2.10 | 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.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | 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 directors, during the year was 10 (2024 - 10).
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CAREBROOK (CAMDEN MARKET) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3 APRIL 2025
4. | Intangible assets
|  | Franchise fees
|  | £
| Cost |
| At 29 March 2024 | 10,000
| At 3 April 2025 | 10,000
| Amortisation |
| At 29 March 2024 | 10,000
| At 3 April 2025 | 10,000
| Net book value |
| At 3 April 2025 | -
| At 28 March 2024 | -
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CAREBROOK (CAMDEN MARKET) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3 APRIL 2025
5. | Tangible fixed assets
|  | Long-term leasehold property | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 29 March 2024 | 74,839 | 683,964 | 758,803
| Additions | 3,503 | 1,838 | 5,341
| At 3 April 2025 | 78,342 | 685,802 | 764,144
| Depreciation |  |  |
| At 29 March 2024 | 55,179 | 608,328 | 663,507
| Charge for the year | 3,919 | 19,531 | 23,450
| At 3 April 2025 | 59,098 | 627,859 | 686,957
| Net book value |  |  |
| At 3 April 2025 | 19,244 | 57,943 | 77,187
| At 28 March 2024 | 19,660 | 75,637 | 95,297
6. | Debtors
|  |  |  |  | 3 April | 28 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 7,130 | 9,563
| Amounts owed by group undertakings | 1,059,746 | 1,075,958
| Other debtors | - | 2,378
| Prepayments and accrued income | 24,133 | 19,778
|  | 1,091,009 | 1,107,677
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CAREBROOK (CAMDEN MARKET) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3 APRIL 2025
7. | Cash and cash equivalents
|  |  |  |  | 3 April | 28 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 122,634 | 114,080
|  | 122,634 | 114,080
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 3 April | 28 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 30,368 | 20,282
| Amounts owed to group undertakings | 474,086 | 631,038
| Corporation tax | 73,610 | 69,393
| Other taxation and social security | 2,378 | -
| Other creditors | - | 30,750
| Accruals and deferred income | 122,858 | 177,773
|  | 703,300 | 929,236
9. | Share capital
|  |  |  |  | 3 April | 28 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
10. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £3,379 (2024: £5,163).
11. | Controlling party
The immediate parent company is Carebrook Holdings Limited. The ultimate controlling party is G. Loughran. Page 8
CAREBROOK (CAMDEN MARKET) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3 APRIL 2025
12. | Auditors' information
The auditors' report on the financial statements for the year ended 3 April 2025 was unqualified. The audit report was signed on 10 March 2026 by Neville Newman (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.
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