REGISTERED NUMBER: 07303197 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

CAMCOOL RESEARCH LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Liu

G G Lonzarich

S Shanker

REGISTERED OFFICE:

44 Thornton Close

Girton

Cambridge

CB3 0NG

REGISTERED NUMBER:

07303197 (England and Wales)

ACCOUNTANTS:

Prentis & Co LLP

Chartered Accountants

115c Milton Road

Cambridge

CB4 1XE

FIXED ASSETS

Tangible assets

4

17,313

25,052

CURRENT ASSETS

Debtors

5

15

204

Cash at bank and in hand

11,996

19,224

12,011

19,428

CREDITORS

Amounts falling due within one year

6

144,715

149,715

NET CURRENT LIABILITIES

(132,704

)

(130,287

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(115,391

)

(105,235

)

CREDITORS

Amounts falling due after more than one year

7

164,717

164,717

NET LIABILITIES

(280,108

)

(269,952

)

CAPITAL AND RESERVES

Called up share capital

5

5

Retained earnings

(280,113

)

(269,957

)

SHAREHOLDERS' FUNDS

(280,108

)

(269,952

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by:

C Liu - Director

1.	STATUTORY INFORMATION

Camcool Research 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements include the results of the company's operations all of which are continuing. The financial statements have been prepared on a going concern basis. This may not be appropriate because at 31 July 2025 the company's current liabilities exceeded its current assets by £132,704 and total liabilities of the company were £309,432. The company is reliant upon the continued support of its directors, bank and creditors, but there is no evidence to suggest that this will not continue and that further funds will not be provided as necessary to enable the company to continue as a going concern.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Scientific equipment

-

33% on cost and Over 15 years

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Scientific

and

Computer

equipment

fittings

equipment

Totals

£

£

£

£

COST

At 1 August 2024

112,839

628

24,241

137,708

Additions

-

-

861

861

At 31 July 2025

112,839

628

25,102

138,569

DEPRECIATION

At 1 August 2024

90,835

628

21,193

112,656

Charge for year

7,333

-

1,267

8,600

At 31 July 2025

98,168

628

22,460

121,256

NET BOOK VALUE

At 31 July 2025

14,671

-

2,642

17,313

At 31 July 2024

22,004

-

3,048

25,052

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

VAT

15

204

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

10,000

10,000

Directors' current accounts

133,630

138,630

Accruals and deferred income

1,085

1,085

144,715

149,715

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - due in 2-5 years

164,717

164,717

Included in creditors due after one year is a loan from C Liu for £164,717. This is lent interest free, without a fixed repayment date and is unsecured and subordinate to all the other company's creditors.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C Liu.