REGISTERED NUMBER: 04035592 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Cambridge Sensotec Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

V C Stekly

M A Swetnam

D H M Kings

SECRETARY:

M A Swetnam

REGISTERED OFFICE:

Unit 29 Stephenson Road

St Ives

Cambridgeshire

PE27 3WJ

REGISTERED NUMBER:

04035592 (England and Wales)

ACCOUNTANTS:

HSA & Co

Chartered Accountants

Lewis House

Great Chesterford Court

Great Chesterford

Essex

CB10 1PF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

441,142

699,602

Investment property

6

333,978

-

775,120

699,602

CURRENT ASSETS

Stocks

728,407

692,004

Debtors

7

690,706

545,077

Cash at bank and in hand

1,175,967

745,831

2,595,080

1,982,912

CREDITORS

Amounts falling due within one year

8

431,598

265,995

NET CURRENT ASSETS

2,163,482

1,716,917

TOTAL ASSETS LESS CURRENT LIABILITIES

2,938,602

2,416,519

CREDITORS

Amounts falling due after more than one year

9

(189,812

)

(194,881

)

PROVISIONS FOR LIABILITIES

11

(10,911

)

(5,611

)

NET ASSETS

2,737,879

2,216,027

CAPITAL AND RESERVES

Called up share capital

12

300

300

Retained earnings

2,737,579

2,215,727

SHAREHOLDERS' FUNDS

2,737,879

2,216,027

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

M A Swetnam - Director

1.	STATUTORY INFORMATION

Cambridge Sensotec 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.

Turnover and revenue recognition

Revenue is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Revenue from the rendering of services is only recognised when the outcome of a transaction can be estimated reliably and is then recognised according to the stage of completion of the transaction at the end of the reporting period.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have been passed to the buyer (usually on dispatch of the goods) and the outcome of the transaction can be measured reliably.

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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on cost, 20% on cost and 10% on cost

Investment property

Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date and changes in fair value are recognised in profit or loss.

In order to ascertain the fair value at each reporting date, investment properties have been valued using an open market valuation on a freehold basis subject to the existing tenancies. Revaluations are conducted annually by the directors.

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.

The cost of inventories includes all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.

Financial instruments

Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Trade debtors and creditors are classed as basic financial instruments and are initially measured at transaction price.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and short-term deposits with an original maturity date of three months or less.

Loans and borrowings are classified as basic financial instruments and are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument, unless exempt from such treatment.

Tax

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2024 - 42 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

10,000

AMORTISATION

At 1 January 2025

and 31 December 2025

10,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

748,734

168,815

917,549

Additions

-

28,036

28,036

Reclassification/transfer

(270,000

)

-

(270,000

)

At 31 December 2025

478,734

196,851

675,585

DEPRECIATION

At 1 January 2025

82,107

135,840

217,947

Charge for year

6,825

15,071

21,896

Charge written back

(5,400

)

-

(5,400

)

At 31 December 2025

83,532

150,911

234,443

NET BOOK VALUE

At 31 December 2025

395,202

45,940

441,142

At 31 December 2024

666,627

32,975

699,602

Included in cost of land and buildings is freehold land of £ 77,500 (2024 - £ 137,500 ) which is not depreciated.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Reclassification/transfer

333,978

At 31 December 2025

333,978

NET BOOK VALUE

At 31 December 2025

333,978

The directors do not believe that the value of the investment property has materially changed from the cost.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

621,832

488,061

Other debtors

68,874

57,016

690,706

545,077

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,740

4,740

Trade creditors

305,566

183,591

Taxation and social security

86,329

37,071

Other creditors

34,963

40,593

431,598

265,995

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

189,812

194,881

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

194,552

199,621

The bank loan is secured as follows:

A legal mortgage dated 25 November 2024 over the company's freehold premises known as 31 Stephenson Road, St Ives, Cambridgeshire.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

10,911

5,611

Deferred

tax

£

Balance at 1 January 2025

5,611

Charge to Statement of Income and Retained Earnings during year

5,300

Balance at 31 December 2025

10,911

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

300

Ordinary

1

300

300