REGISTERED NUMBER: 05691865 (England and Wales)

CAMLAS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

R Ab Owen

S J Bowen

L S Davies

REGISTERED OFFICE:

3 Burt Street

Cardiff Bay

Cardiff

CF10 5FZ

REGISTERED NUMBER:

05691865 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Tangible assets

4

4,150

5,618

CURRENT ASSETS

Debtors

5

163,199

114,673

Cash at bank

320,041

300,318

483,240

414,991

CREDITORS

Amounts falling due within one year

6

319,854

330,037

NET CURRENT ASSETS

163,386

84,954

TOTAL ASSETS LESS CURRENT LIABILITIES

167,536

90,572

CAPITAL AND RESERVES

Called up share capital

8

30

30

Capital redemption reserve

70

70

Retained earnings

167,436

90,472

SHAREHOLDERS' FUNDS

167,536

90,572

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 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 12 October 2026 and were signed on its behalf by:

R Ab Owen - Director

1.	STATUTORY INFORMATION

Camlas 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

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 16.67% straight line on cost

Computer equipment - 33.33% straight line on cost

Taxation

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 statement of financial position date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 9 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2025

12,139

28,277

40,416

Additions

-

1,973

1,973

At 31 August 2026

12,139

30,250

42,389

DEPRECIATION

At 1 September 2025

7,465

27,333

34,798

Charge for year

1,840

1,601

3,441

At 31 August 2026

9,305

28,934

38,239

NET BOOK VALUE

At 31 August 2026

2,834

1,316

4,150

At 31 August 2025

4,674

944

5,618

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

163,199

114,673

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

10,464

3,480

Taxation and social security

102,766

147,413

Other creditors

206,624

179,144

319,854

330,037

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

4,800

14,400

Between one and five years

-

4,800

4,800

19,200

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

30

Ordinary shares

£1

30

30