REGISTERED NUMBER: 04176245 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Cama 3 Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

A Bellante

D Bellante

M Brooker

REGISTERED OFFICE:

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

REGISTERED NUMBER:

04176245 (England and Wales)

AUDITORS:

Morley & Co (UK) Ltd

Statutory Auditor, Chartered Certified Accountants

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

FIXED ASSETS

Tangible assets

4

1,115

3,672

CURRENT ASSETS

Stocks

-

68,977

Debtors

5

180,846

137,283

Cash at bank and in hand

68,692

89,799

249,538

296,059

CREDITORS

Amounts falling due within one year

6

72,663

127,344

NET CURRENT ASSETS

176,875

168,715

TOTAL ASSETS LESS CURRENT LIABILITIES

177,990

172,387

PROVISIONS FOR LIABILITIES

257

-

NET ASSETS

177,733

172,387

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Retained earnings

157,733

152,387

SHAREHOLDERS' FUNDS

177,733

172,387

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2026 and were signed on its behalf by:

D Bellante - Director

1.	STATUTORY INFORMATION

Cama 3 Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is the amount derived from ordinary activities stated after trade discounts, other sales taxes and net of VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor Vehicles

-

25% on cost

Office Equipment

-

25% on cost

Furniture & Fittings

-

25% on cost

Workshop Equipment

-

10% on cost

Computer Equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Basic financial instruments

Basic financial instruments, including trade and other receivables and payables, cash and bank balances, bank loans and loans to or from other group companies are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Office

Furniture

Vehicles

Equipment

& Fittings

£

£

£

COST

At 1 January 2025

23,000

3,426

3,479

Additions

-

150

-

Disposals

(23,000

)

(1,906

)

(3,095

)

At 31 December 2025

-

1,670

384

DEPRECIATION

At 1 January 2025

23,000

3,426

3,479

Charge for year

-

19

-

Eliminated on disposal

(23,000

)

(1,906

)

(3,095

)

At 31 December 2025

-

1,539

384

NET BOOK VALUE

At 31 December 2025

-

131

-

At 31 December 2024

-

-

-

Workshop

Computer

Equipment

Equipment

Totals

£

£

£

COST

At 1 January 2025

3,301

15,733

48,939

Additions

-

-

150

Disposals

(1,449

)

(9,448

)

(38,898

)

At 31 December 2025

1,852

6,285

10,191

DEPRECIATION

At 1 January 2025

1,623

13,739

45,267

Charge for year

143

1,154

1,316

Eliminated on disposal

(301

)

(9,205

)

(37,507

)

At 31 December 2025

1,465

5,688

9,076

NET BOOK VALUE

At 31 December 2025

387

597

1,115

At 31 December 2024

1,678

1,994

3,672

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

177,073

133,753

Other debtors

3,773

3,530

180,846

137,283

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,422

52,933

Taxation and social security

10,160

42,346

Other creditors

60,081

32,065

72,663

127,344

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul King F.C.C.A. (Senior Statutory Auditor)

for and on behalf of Morley & Co (UK) Ltd

8.	ULTIMATE PARENT COMPANY

The ultimate holding company is Cama 1 SPA, the accounts of which can be obtained from the registered office of Cama 1 SPA at Via Como, 9 - 23846 Garbagnate Monastero, Italy. As the company is a 100% owned subsidiary of Cama 1 SPA, in accordance with the exemption available within FRS102, it is not required to disclose its related party transactions with group members as such details are available from the parent company's financial statements.

The company is controlled on a day to day basis by Daniele Bellante who is also a director of Cama 1 SPA.

9.	OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments of £40,066, of which £17,066 is payable within 12 months of the balance sheet date.