Camber & Company (Southern) Ltd

Camber & Company (Southern) Ltd
Registered number:		07961010
Statement of Financial Position
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		14,784			11,646

Current assets
Debtors	4	7,188			18,627
Cash at bank and in hand		59,328			138,023
		66,516			156,650

Creditors: amounts falling due within one year	5	(46,306)			(112,762)

Net current assets			20,210			43,888

Net assets			34,994			55,534

Capital and reserves
Called up share capital			100			100
Profit and loss account			34,894			55,434

Shareholders' funds			34,994			55,534

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Morrison
Director
Approved by the board on 8 September 2026

Camber & Company (Southern) Ltd
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Log Cabin	10 years Straight Line

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.



2	Employees and directors			2026		2025
Number					Number

	Average number of directors and persons employed by the company			1		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 March 2025	10,000		7,396		17,396
	Additions	3,944		-		3,944
	At 28 February 2026	13,944		7,396		21,340

	Depreciation
	At 1 March 2025	-		5,750		5,750
	Charge for the year	394		412		806
	At 28 February 2026	394		6,162		6,556

	Net book value
	At 28 February 2026	13,550		1,234		14,784
	At 28 February 2025	10,000		1,646		11,646




4	Debtors			2026		2025
£					£

	Accrued income			5,859		5,859
	Deferred tax asset			-		10,306
	Other debtors			1,329		2,462
				7,188		18,627


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Accruals			7,404		7,329
	Other taxes and social security costs			3,732		3,742
	Other creditors			35,170		101,691
				46,306		112,762


6	Fair Value Reserve			2026		2025
£					£

	At 1 March 2025			-		(45,272)
	Gain/(loss) on revaluation of land and buildings			-		73,343
	Deferred taxation arising on the revaluation of land and buildings			-		(28,071)

	At 28 February 2026			-		-


7	Other information

	Camber & Company (Southern) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	269 Farnborough Road
	Farnborough
	Hampshire
	GU14 7LY