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CAMBRIDGE SOCIAL INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
Cambridge Social Investments Limited is a private company limited by shares and was incorporated in England and Wales on 15 May 2025. Its registered office is 9 Caxton House, Broad Street, Cambourne, Cambridge, CB23 6JN.
The Company's functional and presentational currency is GBP. The financial statements are rounded to the nearest pound (£).
The financial statements cover the Company's first period of trading, which was the period from 15 May 2025 to 31 December 2025.
2.ACCOUNTING POLICIES
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BASIS OF PREPARATION OF FINANCIAL STATEMENTS
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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:
The Company incurred a loss for the financial period and had net liabilities of £421,713 as at 31 December 2025.
After making appropriate enquiries and considering the income and expenditure forecast for the following periods, the Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for at least twelve months from the approval of these accounts. For this reason, they have adopted the going concern basis in preparing the financial statements.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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CASH AND CASH EQUIVALENTS
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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.
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.
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