Registered number
01964088
Cambio Ltd
Filleted Accounts
31 March 2026

Cambio Ltd
Registered number: | 01964088
Balance Sheet
as at 31 March 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Tangible assets | 3 |  |  | 22,862 |  |  | 27,618
Current assets
Stocks |  |  | 62,604 |  |  | 60,133
Debtors | 4 |  | 187,718 |  |  | 210,172
Cash at bank and in hand |  |  | 132,703 |  |  | 162,109
|  |  | 383,025 |  |  | 432,414
Creditors: amounts falling due within one year | 5 |  | (222,214) |  |  | (312,223)
Net current assets |  |  |  | 160,811 |  |  | 120,191
Net assets |  |  |  | 183,673 |  |  | 147,809
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 183,573 |  |  | 147,709
Shareholders' funds |  |  |  | 183,673 |  |  | 147,809
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Jonathan Dean
Director
Approved by the board on 1 May 2026

Cambio Ltd
Notes to the Accounts
for the year ended 31 March 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:
| Plant and machinery | 20% reducing balance
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are recognised at transaction price including any transaction costs.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are recognised at transaction price net of any transaction costs.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 4 |  | 3
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 April 2025 | 66,353
| Additions | 960
| At 31 March 2026 | 67,313
| Depreciation
| At 1 April 2025 | 38,735
| Charge for the year | 5,716
| At 31 March 2026 | 44,451
| Net book value
| At 31 March 2026 | 22,862
| At 31 March 2025 | 27,618
4 | Debtors | 2026 |  | 2025
£ | £
| Trade debtors | 183,207 |  | 207,447
| Other debtors | 4,511 |  | 2,725
|  |  |  |  |  | 187,718 |  | 210,172
5 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Trade creditors | 77,009 |  | 101,856
| Taxation and social security costs | 51,914 |  | 61,535
| Other creditors | 93,291 |  | 148,832
|  |  |  |  |  | 222,214 |  | 312,223
6 | Other information
| Cambio Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| The Irwin Centre Scotland Road
| Dry Drayton
| Cambridge
| Cambridgeshire
| CB23 8AR

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