Camntech Limited - Accounts


Registered Number: 02221302
England and Wales
CAMNTECH LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025

Camntech Limited
Company Information
For the year ended 31 August 2025

Directors	H Smith Dr T Evans L Clarke
Registered Number	02221302
Registered Office	Manor Farm Low Road Fenstanton Huntingdon PE28 9JD
Accountants	Coulman Scott LLP Regus 2 Falcon Gate, Shire Park Welwyn Garden City Hertfordshire AL7 1TW

Camntech Limited
Directors' Report
For the year ended 31 August 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 August 2025.

Principal activities

The principal activity of the company continued to be that of the patenting and sale of wearable medical devices.

Directors

The directors who served the company throughout the year were as follows:

H Smith

Dr T Evans

L Clarke

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 31 August 2025 and signed on behalf of the board.

This report was approved by the board and signed on its behalf by:

----------------------------------
H Smith
Director

Date approved: 19 May 2026

Camntech Limited
Income Statement
For the year ended 31 August 2025

	2025 £	2024 £
Turnover	1,119,970	1,143,457
Cost of sales	(171,225)	(142,912)
Gross profit	948,745	1,000,545
Administrative expenses	(671,885)	(729,954)
Operating profit	276,860	270,591
Other interest receivable and similar income	22,357	11,012
Profit/(Loss) on ordinary activities before taxation	299,217	281,603
Tax on profit on ordinary activities	(75,120)	(71,007)
Profit/(Loss) for the financial year	224,097	210,596

Camntech Limited
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	2,614	3,229
Tangible fixed assets	4	9,317	10,238
Investments	5	1	1
		11,932	13,468
Current assets
Stocks	6	128,116	137,529
Debtors	7	201,553	156,972
Cash at bank and in hand		788,711	730,038
		1,118,380	1,024,539
Creditors: amount falling due within one year	8	(126,007)	(119,999)
Net current assets		992,373	904,540

Total assets less current liabilities		1,004,305	918,008
Provisions for liabilities	9	(75,000)	(100,000)
Net assets		929,305	818,008

Capital and reserves
Called up share capital	10	67	67
Capital Redemption Reserve	11	123	123
Profit and loss account		929,115	817,818
Shareholders' funds		929,305	818,008

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts 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 accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 19 May 2026 and were signed on its behalf by:

-------------------------------
H Smith
Director

Camntech Limited
Statement of Changes in Equity
For the year ended 31 August 2025

	Equity share capital	Capital redemption reserve	Retained Earnings	Total
	£	£	£	£
At 01 September 2023	68	123	824,502	824,693
Profit for the year			210,596	210,596
Total comprehensive income for the year	-	-	210,596	210,596
Dividends			(217,280)	(217,280)
Reduction of Share Capital	(1)			(1)
Total investments by and distributions to owners	(1)	-	(217,280)	(217,281)
At 31 August 2024	67	123	817,818	818,008
At 01 September 2024	68	123	817,818	818,009
Profit for the year			224,097	224,097
Total comprehensive income for the year	-	-	224,097	224,097
Dividends			(108,000)	(108,000)
Purchase of own Shares			(4,800)	(4,800)
Reduction of Share Capital	(1)			(1)
Total investments by and distributions to owners	(1)	-	(112,800)	(112,801)
At 31 August 2025	67	123	929,115	929,305

Camntech Limited
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

Camntech Limited is a private company, limited by shares, registered in England and Wales, registration number 02221302, registration address Manor Farm Low Road, Fenstanton, Huntingdon, PE28 9JD.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Licences and patents
Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of years.

Computer software development costs
Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Fixtures and Fittings	15% Straight Line
Computer Equipment	33.33% Straight Line

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 6 (2024 : 6).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 September 2024	108,850	108,850
Additions	-	-
Disposals	-	-
At 31 August 2025	108,850	108,850
Amortisation
At 01 September 2024	105,621	105,621
Charge for year	615	615
On disposals	-	-
At 31 August 2025	106,236	106,236
Net book values
At 31 August 2025	2,614	2,614
At 31 August 2024	3,229	3,229

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 September 2024	17,750	1,798	3,024	22,572
Additions	-	-	1,479	1,479
Disposals	-	-	-	-
At 31 August 2025	17,750	1,798	4,503	24,051
Depreciation
At 01 September 2024	8,484	1,281	2,569	12,334
Charge for year	1,390	270	740	2,400
On disposals	-	-	-	-
At 31 August 2025	9,874	1,551	3,309	14,734
Net book values
Closing balance as at 31 August 2025	7,876	247	1,194	9,317
Opening balance as at 01 September 2024	9,266	517	455	10,238

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 September 2024	1	1
Additions	-	-
Disposals	-	-
At 31 August 2025	1	1

Stocks

	2025 £		2024 £
Finished Goods	128,116		137,529
	128,116		137,529

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	189,977	145,511
Other Debtors	11,576	11,461
	201,553	156,972

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	2,779	6,707
Corporation Tax	75,119	71,006
PAYE & Social Security	14,930	23,397
VAT	14,115	10,430
Other Creditors	19,064	8,459
	126,007	119,999

Provisions for liabilities

	2025 £		2024 £
Pension Provisions	75,000		100,000
	75,000		100,000

10.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
675 Class A shares of £0.10 each	68		68
	68		68

11.

Capital Redemption Reserve

	2025 £		2024 £
Capital Redemption Reserve b/fwd	123		123
	123		123

12.	Operating leases The company as lessee For the year 2025 Not later than 1 year: 8,927 Later than 1 year and not later than 5 years: 5,208 For the year 2024 Not later than 1 year: 8,927 Later than 1 year and not later than 5 years: 14,135