CAMBRIDGE TECH LTD

CAMBRIDGE TECH LTD
Contents Page
For the year ended 31 January 2026

Company Information	1
Director's Report	2
Statement of Financial Position	3
Statement of Changes in Equity	4
Notes to the Financial Statements	5

CAMBRIDGE TECH LTD
Company Information
For the year ended 31 January 2026

Director	Doowon Choi
Registered Number	08692249
Registered Office	ST JOHN'S INNOVATION CENTRE COWLEY RD CAMBRIDGE CB4 0WS
Accountants	Geoffrey Nathan Associates 112 Morden Road London SW19 3BP

1

CAMBRIDGE TECH LTD
Director's Report
For the year ended 31 January 2026

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 January 2026.

Principal activities

Principal activity of the company during the financial year was of Manufacture of electronic measuring, testing etc. equipment, not for industrial process control.

Director

The director who served the company throughout the year was as follows:

Doowon Choi

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Doowon Choi
Director

Date approved: 24 August 2026

2

CAMBRIDGE TECH LTD
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	6,519	20,386
		6,519	20,386
Current assets
Debtors	4	13,790	56,275
Cash at bank and in hand		50,936	72,816
		64,726	129,091
Creditors: amount falling due within one year	5	(41,867)	(3,845)
Net current assets		22,859	125,246

Total assets less current liabilities		29,378	145,632
Creditors: amount falling due after more than one year	6	(61,931)	(195,436)
Net assets		(32,553)	(49,804)

Capital and reserves
Called up share capital	7	1	1
Profit and loss account		(32,554)	(49,805)
Shareholders' funds		(32,553)	(49,804)

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director on 24 August 2026 and were signed by:

-------------------------------
Doowon Choi
Director

3

CAMBRIDGE TECH LTD
Statement of Changes in Equity
For the year ended 31 January 2026

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 February 2024	1	(22,470)	(22,469)
Profit/(Loss) for the year		(27,335)	(27,335)
Total comprehensive income for the year	-	(27,335)	(27,335)
Total investments by and distributions to owners	-	-	-
At 31 January 2025	1	(49,805)	(49,804)
At 01 February 2025	1	(49,805)	(49,804)
Profit/(Loss) for the year		17,251	17,251
Total comprehensive income for the year	-	17,251	17,251
Total investments by and distributions to owners	-	-	-
At 31 January 2026	1	(32,554)	(32,553)

4

CAMBRIDGE TECH LTD
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

CAMBRIDGE TECH LTD is a private company, limited by shares, registered in , registration number 08692249, registration address ST JOHN'S INNOVATION CENTRE, COWLEY RD CAMBRIDGE, CB4 0WS.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	5 Straight Line
Fixtures and Fittings	5 Straight Line
Computer Equipment	5 Straight Line

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 February 2025	17,288	911	61,833	80,032
Additions	-	-	-	-
Disposals	(17,288)	(911)	(5,486)	(23,685)
At 31 January 2026	-	-	56,347	56,347
Depreciation
At 01 February 2025	17,288	911	41,447	59,646
Charge for year	-	-	13,867	13,867
On disposals	(17,288)	(911)	(5,486)	(23,685)
At 31 January 2026	-	-	49,828	49,828
Net book values
Closing balance as at 31 January 2026	-	-	6,519	6,519
Opening balance as at 01 February 2025	-	-	20,386	20,386

4.

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	13,790	7,769
Directors' Current Accounts	0	48,506
	13,790	56,275

5.

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	40,298	3,979
Barclaycard	465	1,141
Accrued Expenses	1,000	950
Advance Paid	(30)	(2,597)
Other Creditors	(1)	0
VAT	135	372
	41,867	3,845

6.

Creditors: amount falling due after more than one year

	2026 £		2025 £
Directors' Loan Accounts	61,931		195,436
	61,931		195,436

7.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Class A share of £1.00 each	1		1
	1		1

5

Registered Number: 08692249

CAMBRIDGE TECH LTD

Unaudited Financial Statements

Period of accounts Start date: 01 February 2025 End date: 31 January 2026