ACCOUNTS - Final Accounts

Registered number: 11833759

TMT CAM LAW LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

TMT CAM LAW LTD

REGISTERED NUMBER: 11833759

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

FIXED ASSETS
Tangible assets	4		324		488
			324		488
CURRENT ASSETS
Debtors: amounts falling due within one year	5	42,545		63,865
Cash at bank and in hand		481		404
		43,026		64,269
Creditors: amounts falling due within one year	6	(36,235)		(49,630)
NET CURRENT ASSETS			6,791		14,639
TOTAL ASSETS LESS CURRENT LIABILITIES			7,115		15,127
Creditors: amounts falling due after more than one year	7		(17,496)		(20,741)

NET LIABILITIES			(10,381)		(5,614)

CAPITAL AND RESERVES
Called up share capital	8	10	10
Profit and loss account		(10,391)	(5,624)
		(10,381)	(5,614)

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TMT CAM LAW LTD

REGISTERED NUMBER: 11833759

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

A J Cameron

Director

Date: 3 July 2026

The notes on pages 3 to 7 form part of these financial statements.

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TMT CAM LAW LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	GENERAL INFORMATION

TMT Cam Law Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office address is Salisbury House, Station Road, Cambridge, CB1 2LA. Its principal place of business is 66 Water Lane, Oakington, Cambridge, CB24 3AL.

The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

2.3

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Office equipment	-	3 years straight-line
				Computer equipment	-	3 years straight-line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.4

DEBTORS

Short term debtors are measured at transaction price, less any impairment.

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TMT CAM LAW LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.ACCOUNTING POLICIES (CONTINUED)

2.5

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.7

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

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TMT CAM LAW LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	TANGIBLE FIXED ASSETS

	Office equipment	Computer equipment	Total
	£	£	£
COST
At 1 April 2025	536	657	1,193
At 31 March 2026	536	657	1,193
DEPRECIATION
At 1 April 2025	536	169	705
Charge for the year on owned assets	-	164	164
At 31 March 2026	536	333	869
NET BOOK VALUE
At 31 March 2026	-	324	324
At 31 March 2025	-	488	488

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TMT CAM LAW LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

5.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

					2026	2025
					£	£


Other debtors	42,545	63,865

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2026	2025
		£	£

Bank loans	3,555	3,555
Trade creditors	9,976	9,070
Corporation tax	21,030	30,843
Accruals and deferred income	1,674	6,162
	36,235	49,630

Bank loans represents a Government backed 'bounce back' loan, which was drawn down in May 2020. This loan is 100% guaranteed by the Government and there will be no fees or interest payable by the Company in the first 12 months. After this 12 month period, interest will be charged at 2.5% per annum. The first instalment was paid in June 2021.

7.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
		2026	2025
		£	£

Bank loans	17,496	20,741
	17,496	20,741

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TMT CAM LAW LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

8.	SHARE CAPITAL
		2026	2025
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

10 (2024 - 10) Ordinary shares of £1 each	10	10

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