REGISTERED NUMBER: 04600272 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CAMBRIDGE REWINDS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P C J Coulson

REGISTERED OFFICE:

Unit 6 Industrial Road

Cambridge Road Industrial Estate

Milton

Cambridge

CB24 6AZ

REGISTERED NUMBER:

04600272 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

2,300

5,591

CURRENT ASSETS

Stocks

8,493

8,267

Debtors

6

445,909

422,013

Cash and cash equivalents

400,241

254,876

854,643

685,156

CREDITORS

Amounts falling due within one year

7

(133,452

)

(62,252

)

NET CURRENT ASSETS

721,191

622,904

TOTAL ASSETS LESS CURRENT LIABILITIES

723,491

628,495

PROVISIONS FOR LIABILITIES

8

(575

)

(1,398

)

NET ASSETS

722,916

627,097

CAPITAL AND RESERVES

Called up share capital

9

3,500

3,500

Retained earnings

719,416

623,597

SHAREHOLDERS' FUNDS

722,916

627,097

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 director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 August 2026 and were signed by:

P C J Coulson - Director

1.	STATUTORY INFORMATION

Cambridge Rewinds 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.	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.

Related party exemption

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.

Revenue recognition

Revenue is measured at the fair value of the consideration receivable.

Revenue from services is recognised when those services are performed. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Motor vehicles

-

15% on cost

Computer equipment

-

33.33% on cost

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

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

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

3,848

51,400

2,721

57,969

DEPRECIATION

At 1 January 2025

3,664

46,221

2,493

52,378

Charge for year

184

2,918

189

3,291

At 31 December 2025

3,848

49,139

2,682

55,669

NET BOOK VALUE

At 31 December 2025

-

2,261

39

2,300

At 31 December 2024

184

5,179

228

5,591

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

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

11,476

DEPRECIATION

At 1 January 2025

9,267

Charge for year

1,721

At 31 December 2025

10,988

NET BOOK VALUE

At 31 December 2025

488

At 31 December 2024

2,209

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

66,640

40,537

Other debtors

379,269

376,665

Social security and other

taxes

-

4,811

445,909

422,013

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

55,051

23,408

Corporation tax

42,432

14,357

Social security and other taxes

27,892

16,906

Other creditors

5,189

5,746

Director's current account

2,888

1,835

133,452

62,252

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

575

1,398

Deferred

tax

£

Balance at 1 January 2025

1,398

Provided during year

(823

)

Balance at 31 December 2025

575

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

3,500

Ordinary

£1

3,500

3,500

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The above loan is unsecured, interest free and repayable on demand.