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REGISTERED NUMBER: 05111619 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Camskill (UK) Limited

Camskill (UK) Limited (Registered number: 05111619)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Camskill (UK) Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTOR: | S Bowskill

| REGISTERED OFFICE: | Unit 1 Pottery Road

| Off Coach Road

| Whitehaven

| Cumbria

| CA28 9BZ

| REGISTERED NUMBER: | 05111619 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Anthony James Brice

| AUDITOR: | Annatrice Limited

| Statutory Auditor

| 10 The Thoroughfare

| Harleston

| Norfolk

| IP20 9AX

Camskill (UK) Limited (Registered number: 05111619)

Abridged Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 16,495 |  | 50,209 |  |

Tangible assets | 5 | 411,735 |  | 377,041 |  |

428,230 |  | 427,250 |  |

CURRENT ASSETS

Stocks | 327,644 |  | 348,270 |  |

Debtors | 186,361 |  | 216,435 |  |

Investments | 1,026,650 |  | 966,015 |  |

Cash at bank | 723,789 |  | 901,698 |  |

2,264,444 |  | 2,432,418 |  |

CREDITORS

Amounts falling due within one year | 1,299,215 |  | 1,505,009 |  |

NET CURRENT ASSETS | 965,229 |  | 927,409 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,393,459 |  | 1,354,659 |  |

PROVISIONS FOR LIABILITIES | 34,293 |  | 32,580 |  |

NET ASSETS | 1,359,166 |  | 1,322,079 |  |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Retained earnings | 1,349,166 |  | 1,312,079 |  |

SHAREHOLDERS' FUNDS | 1,359,166 |  | 1,322,079 |  |

Camskill (UK) Limited (Registered number: 05111619)

Abridged Balance Sheet - continued

30 September 2025

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 director and authorised for issue on 24 June 2026 and were signed by:

S Bowskill - Director

Camskill (UK) Limited (Registered number: 05111619)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Camskill (UK) 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.

| Turnover

| The turnover shown in the profit and loss account represents the value of goods and services provided during the year, exclusive of Value Added Tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2004, has been amortised over its economic life.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 33% on cost, 25% on reducing balance and 2% 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.

| Financial instruments

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. The company does not have any loans or investments.

| The company enters into forward exchange contracts to obtain foreign currency for the purchase of certain goods from overseas. Any outstanding amounts on these derivatives at the balance sheet date are measured at fair value through the profit and loss account.

Camskill (UK) Limited (Registered number: 05111619)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Research and development

| Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated and is amortised evenly over the period of time that the company is expected to benefit.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Camskill (UK) Limited (Registered number: 05111619)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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 10 (2024 - 10 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 583,228 |  |

| AMORTISATION

| At 1 October 2024 | 533,019 |  |

| Amortisation for year | 33,714 |  |

| At 30 September 2025 | 566,733 |  |

| NET BOOK VALUE

| At 30 September 2025 | 16,495 |  |

| At 30 September 2024 | 50,209 |  |

Camskill (UK) Limited (Registered number: 05111619)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 October 2024 | 883,456 |  |

| Additions | 86,451 |  |

| At 30 September 2025 | 969,907 |  |

| DEPRECIATION

| At 1 October 2024 | 506,415 |  |

| Charge for year | 51,757 |  |

| At 30 September 2025 | 558,172 |  |

| NET BOOK VALUE

| At 30 September 2025 | 411,735 |  |

| At 30 September 2024 | 377,041 |  |

| Included in cost of land and buildings is freehold land of £ 175,483 (2024 - £ 175,483 ) which is not depreciated.

| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

| Totals

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 56,967 |  |

| DEPRECIATION

| At 1 October 2024

| and 30 September 2025 | 56,967 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

Camskill (UK) Limited (Registered number: 05111619)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.9.25 |  | 30.9.24

£ | £ |

| Within one year | 13,200 |  | 15,840 |  |

| Between one and five years | - |  | 13,200 |  |

13,200 |  | 29,040 |  |

7. | FINANCIAL INSTRUMENTS

| All of the company's financial instruments are basic financial instruments with the exception of derivatives. Basic financial instruments are measured at amortised historic cost less amounts written off for impairments. Derivatives are measured at fair value through the profit and loss account.

| Derivatives consist of foreign exchange forward contracts with a total fair value at the balance sheet date of £nil receivable (2024: £nil). This balance is included within other debtors due within one year. The total value of outstanding currency contacts was £nil (2024: £nil).

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

| The Report of the Auditor was unqualified.

| Anthony James Brice (Senior Statutory Auditor)

| for and on behalf of Annatrice Limited

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is S Bowskill.

| The ultimate controlling party is S Bowskill.