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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Cambr Limited is a private company, limited by shares, registered in England and Wales with its registered office address at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.
The principal activity of the company is investment.
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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 made a loss of £97,648 for the year (2024 - profit of £166,914), and had net liabilities of £1,534,841 (2024 - £1,437,193) at the reporting date. The Company owes £4,292,228 to Cedarcoast Properties Limited and £1,048,612 to the director. It also holds a debtor of £2,438,997 (2024 - Nil) due from entities under common control. All these balances are interest free and repayable on demand.
The director, who is also the ultimate controlling party and a director of Cedarcoast Properties Limited, has confirmed his intention, and the intention of Cedarcoast Properties Limited, not to demand repayment of amounts owed by the Company within twelve months of the approval date of the financial statements. The director has prepared the financial statements on a going concern on this basis. He has judged no material uncertainty exists which would cast significant doubt on the Company's ability to continue in operation for at least twelve months from the approval date.
Interest income is recognised in profit or loss using the effective interest method.
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
Short-term debtors are measured at the transaction price, less any impairment.
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