REGISTERED NUMBER: 00171595 (England and Wales)

CAMBRIAN MAY LIMITED

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs V S G Jones

D W Plant

M J Powell

Mrs H R Gill

SECRETARY:

M J Powell

REGISTERED OFFICE:

Crown Hill

Worcester Road

Newham Bridge

Tenbury Wells

Worcestershire

WR15 8JA

REGISTERED NUMBER:

00171595 (England and Wales)

FIXED ASSETS

Investments

4

1,770,040

1,822,355

CURRENT ASSETS

Cash at bank

104,564

90,752

CREDITORS

Amounts falling due within one year

5

9,358

8,777

NET CURRENT ASSETS

95,206

81,975

TOTAL ASSETS LESS CURRENT LIABILITIES

1,865,246

1,904,330

CAPITAL AND RESERVES

Called up share capital

4,000

4,000

Revaluation reserve

517,682

496,604

Retained earnings

1,343,564

1,403,726

SHAREHOLDERS' FUNDS

1,865,246

1,904,330

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

D W Plant - Director

M J Powell - Director

1.	STATUTORY INFORMATION

Cambrian May 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Listed investments

The company holds listed investments which are included at their fair value at the balance sheet date.

Any movement in fair value is dealt with through the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

1,822,355

Additions

429,432

Disposals

(613,469

)

Revaluations

131,722

At 31 December 2025

1,770,040

NET BOOK VALUE

At 31 December 2025

1,770,040

At 31 December 2024

1,822,355

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2018

49,965

Valuation in 2019

160,275

Valuation in 2020

154,437

Valuation in 2021

196,955

Valuation in 2022

(239,154

)

Valuation in 2023

66,757

Valuation in 2024

107,369

Valuation in 2025

21,022

Cost

1,252,414

1,770,040

Fixed asset investments comprise listed investments which are held on the balance sheet at their fair value, such value being obtained via the appropriate stock exchange prices at the balance sheet date.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Other creditors

9,358

8,777