Company registration number 06951725 (England and Wales)
CAMBRIDGE AVENUE MEDICAL SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
CAMBRIDGE AVENUE MEDICAL SERVICES LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
CAMBRIDGE AVENUE MEDICAL SERVICES LTD
BALANCE SHEET
AS AT
30 AUGUST 2025
30 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
252,920
303,505
Tangible assets
4
58,104
66,760
311,024
370,265
Current assets
Stocks
99,856
97,168
Debtors
5
602,393
706,684
Cash at bank and in hand
96,163
115,115
798,412
918,967
Creditors: amounts falling due within one year
6
(705,558)
(954,018)
Net current assets/(liabilities)
92,854
(35,051)
Total assets less current liabilities
403,878
335,214
Provisions for liabilities
(2,378)
(2,713)
Net assets
401,500
332,501
Capital and reserves
Called up share capital
420
420
Profit and loss reserves
401,080
332,081
Total equity
401,500
332,501
CAMBRIDGE AVENUE MEDICAL SERVICES LTD
BALANCE SHEET (CONTINUED)
AS AT
30 AUGUST 2025
30 August 2025
- 2 -

For the financial year ended 30 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 24 April 2026 and are signed on its behalf by:
Mr SY Ting
Director
Company registration number 06951725 (England and Wales)
CAMBRIDGE AVENUE MEDICAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Cambridge Avenue Medical Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unity Pharmacy, Cambridge Avenue, Scunthorpe, England, DN16 3LG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in

the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration

takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is ten years.

CAMBRIDGE AVENUE MEDICAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Short Leasehold
Over the lease term
Fixtures and fittings
15% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

CAMBRIDGE AVENUE MEDICAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 AUGUST 2025
1
Accounting policies
(Continued)
- 5 -

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10

Related party exemption

The company has taken advantage of the 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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
26
24
3
Intangible fixed assets
Goodwill
£
Cost
At 31 August 2024 and 30 August 2025
505,845
Amortisation and impairment
At 31 August 2024
202,340
Amortisation charged for the year
50,585
At 30 August 2025
252,925
Carrying amount
At 30 August 2025
252,920
At 30 August 2024
303,505
CAMBRIDGE AVENUE MEDICAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 AUGUST 2025
- 6 -
4
Tangible fixed assets
Short Leasehold
Fixtures and fittings
Total
£
£
£
Cost
At 31 August 2024 and 30 August 2025
101,781
61,503
163,284
Depreciation and impairment
At 31 August 2024
47,496
49,028
96,524
Depreciation charged in the year
6,785
1,871
8,656
At 30 August 2025
54,281
50,899
105,180
Carrying amount
At 30 August 2025
47,500
10,604
58,104
At 30 August 2024
54,285
12,475
66,760
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
252,443
240,098
Amounts owed by group undertakings
309,347
430,347
Other debtors
36,772
32,318
Prepayments and accrued income
3,831
3,921
602,393
706,684
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
272,211
340,118
Amounts owed to group undertakings
85,160
580,160
Taxation and social security
38,712
8,549
Other creditors
309,475
25,191
705,558
954,018
7
Operating lease commitments
As lessee
CAMBRIDGE AVENUE MEDICAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 AUGUST 2025
7
Operating lease commitments
(Continued)
- 7 -

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
159,222
205,191
8
Directors' transactions

At the year end, the company owes the directors £25,043 (2023: £24,393). The loan attracts no interest and is repayable on demand.

9
Parent company

The company is a 100% owned subsidiary of Pharmahealth Limited, a company incorporated and registered in England and Wales.

The ultimate controlling party is TD Management Ltd, a company incorporated and registered in England and Wales.

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