Cambridge Market Intelligence Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02741701 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CAMBRIDGE MARKET INTELLIGENCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D H Sidwell

S Morland

SECRETARY:

P D Sowter

REGISTERED OFFICE:

7 Berrington Road

Sydenham Industrial Estate

Leamington Spa

CV31 1NB

REGISTERED NUMBER:

02741701 (England and Wales)

ACCOUNTANTS:

Dafferns LLP

One Eastwood

Harry Weston Road

Binley Business Park

Coventry

CV3 2UB

FIXED ASSETS

Intangible assets

5

-

Tangible assets

6

-

265

-

265

CURRENT ASSETS

Debtors

7

375,200

271,534

Cash at bank

30,341

29,203

405,541

300,737

CREDITORS

Amounts falling due within one year

8

193,151

87,548

NET CURRENT ASSETS

212,390

213,189

TOTAL ASSETS LESS CURRENT
LIABILITIES

212,390

213,454

CREDITORS

Amounts falling due after more than one
year

9

204,380

209,192

NET ASSETS

8,010

4,262

CAPITAL AND RESERVES

Called up share capital

10

1,069,000

Retained earnings

(1,060,990

)

(1,064,738

)

SHAREHOLDERS' FUNDS

8,010

4,262

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

D H Sidwell - Director

1.	STATUTORY INFORMATION

Cambridge Market Intelligence 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 (£) and rounded to the nearest £1.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences have been amortised over their estimated useful life.

Publishing rights

Publishing rights are valued at cost less accumulated amortisation. Amortisation has been calculated to write off the cost in equal annual instalments over the estimated useful life.

Tangible fixed assets

Tangible fixed assets are recognised at cost and subsequently measured under the historical cost model being cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes any direct expenditure incurred to bring the asset to its current location and condition necessary for the asset to work as intended by management.

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

Computer equipment - 33% on cost

Any gains and losses on the disposal of tangible fixed assets are recognised in the Income Statement.

Financial instruments

Basic financial instruments in 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 Income Statement in other administrative expenses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

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

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 the Income Statement in the period to which they relate.

Operating lease commitments

Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

492,460

AMORTISATION

At 1 January 2025

and 31 December 2025

492,460

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

6.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

and 31 December 2025

8,239

DEPRECIATION

At 1 January 2025

7,974

Charge for year

265

At 31 December 2025

8,239

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

265

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

16,710

12,228

Other debtors

344,511

237,469

Prepayments and accrued income

13,979

21,837

375,200

271,534

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

11,243

12,252

Social security and other taxes

1,792

2,781

VAT

224

-

Other creditors

156,498

31,498

Other loans

4,416

10,000

Accrued expenses

18,978

31,017

193,151

87,548

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Other loans

-

4,812

Amounts owed to parent undertaking

204,380

209,192

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

3,180,000

Ordinary shares

25p

795,000

1,096,000

Ordinary A shares

25p

274,000

1,069,000

11.	OTHER FINANCIAL COMMITMENTS

Total financial commitments and guarantees which are not included in the Balance Sheet amount to £13,500 (2024: £31,332).

12.	RELATED PARTY DISCLOSURES

The Company has taken advantage of 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.

Mr D.H. Sidwell owns 100% of the share capital of Safe One Limited and is a director of that Company. During the year, the Company incurred management charges of £108,807 (2024: £131,734).

At 31 December 2025 £343,049 (2024: £235,592) was due from Safe One Limited and is included in other debtors.

Mr D.H. Sidwell owns 100% of the share capital of E. Sidwell Limited and is a director of that Company. At 31 December 2025, £123,588 was due to E. Sidwell Limited (2024 due from E Sidwell Limited £480).

13.	ULTIMATE CONTROLLING PARTY

The controlling party is Quadrangle One Ltd.

The ultimate controlling party is D H Sidwell.