Registration number: 01627937

Cambridge Estates Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Cambridge Estates Limited

Company Information

Directors

R A Arthur L B Towers R A V Arthur

Registered office

Victoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Accountants

Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Cambridge Estates Limited

(Registration number: 01627937)
Balance Sheet as at 30 September 2025

	Note	30 September 2025 £	30 September 2024 £
Fixed assets
Tangible assets	4	435	651
Investment property	5	1,562,000	1,562,000
Investments	6	226,114	227,288
		1,788,549	1,789,939
Current assets
Debtors	7	10,650	14,474
Cash at bank and in hand		110,446	69,739
		121,096	84,213
Creditors: Amounts falling due within one year	8	(33,134)	(78,101)
Net current assets		87,962	6,112
Total assets less current liabilities		1,876,511	1,796,051
Provisions for liabilities		(27,674)	(26,824)
Net assets		1,848,837	1,769,227
Capital and reserves
Called up share capital		70,000	70,000
Other reserves		511,661	508,742
Retained earnings		1,267,176	1,190,485
Shareholders' funds		1,848,837	1,769,227

Cambridge Estates Limited

(Registration number: 01627937)
Balance Sheet as at 30 September 2025 (continued)

For the financial year ending 30 September 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 June 2026 and signed on its behalf by:
 

L B Towers Director

Cambridge Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Victoria House
26 Queen Victoria Street
Reading
Berkshire
RG1 1TG

These financial statements were authorised for issue by the Board on 25 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The directors are not aware of any material uncertainties that may cast significant doubt over the ability of the company to continue trading. The preparation of the financial statements on the going concern basis is therefore deemed appropriate.

Significant judgements and estimates

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The accounting estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The accounting estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are considered to be the valuation of investment property. As described in the notes to the accounts, investment property is stated at fair value based on the valuation performed by independent professional valuers with experience in the location and category of property valued. The valuers have used observable market prices adjusted as necessary for any difference in the future and condition of the property.

Cambridge Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2	Accounting policies (continued)

Revenue recognition

Revenue (described as Turnover) is measured at the fair value of consideration received or receivable. Revenue from property rental income and related service charge income is recognised as it becomes receivable under leasehold agreements. Management fees are recognised when they become receivable having regard to satisfactory completion of projects. Revenue is stated net of value added tax,rebates and similar allowances.

Tax

Tax on profit represents the sum of the tax currently payable and deferred tax.

Current tax is the amount of income tax payable in respect of the taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end.

Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. These 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 recognised on all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are only recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation on tangible fixed assets is charged to profit or loss so as to write off their value, over their estimated useful lives at 33.3% per annum on a reducing balance basis. At each reporting date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication of impairment. Any impairment is charged to profit or loss

Fixed asset investments

Fixed asset investments comprising listed securities are initially recognised at acquisition cost. At the balance sheet date they are valued at the relevant market quoted mid-price. The market movement on the revaluation is transferred to the profit and loss account for the year.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Cambridge Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2	Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 1).

Cambridge Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 October 2024	2,117	2,117
At 30 September 2025	2,117	2,117
Depreciation
At 1 October 2024	1,466	1,466
Charge for the year	216	216
At 30 September 2025	1,682	1,682
Carrying amount
At 30 September 2025	435	435
At 30 September 2024	651	651

5	Investment properties

	Total £
Fair value
At 1 October 2024	1,562,000
At 30 September 2025	1,562,000

The investment properties were valued on an open market value basis as at 30 September 2025 by the directors. No external valuation was obtained. The directors consider the carrying value to be consistent with the prior year and, accordingly, no valuation increase or decrease has been recognised in the year.

Cambridge Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

6	Fixed asset investments

	Total £
Fair value
At 1 October 2024	227,288
Fair value adjustments	3,769
Disposals	(4,943)
At 30 September 2025	226,114

Fixed asset investments comprise listed securities and are revalued to market value at each balance sheet date. The historical cost of fixed asset investments is £167,510 (2024 - £167,510).

7	Debtors: amounts falling due within one year

	30 September 2025 £	30 September 2024 £
Trade debtors	-	8,890
Other debtors	10,650	5,584
	10,650	14,474

8	Creditors: amounts falling due within one year

	30 September 2025 £	30 September 2024 £
Trade creditors	-	5,597
Taxation and social security	19,018	21,755
Other creditors	14,116	50,749
	33,134	78,101

9	Related party transactions

Transactions with directors

2025	At 1 October 2024 £	Advances to director £	At 30 September 2025 £
Loan advance	-	5,066	5,066