| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| FOR |
| CAM STORE LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| FOR |
| CAM STORE LIMITED |
| CAM STORE LIMITED (REGISTERED NUMBER: 04332352) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| CAM STORE LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 19-21 Middle Row |
| Stevenage |
| Hertfordshire |
| SG1 3AW |
| CAM STORE LIMITED (REGISTERED NUMBER: 04332352) |
| BALANCE SHEET |
| 31 JANUARY 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 8 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| 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. |
| CAM STORE LIMITED (REGISTERED NUMBER: 04332352) |
| BALANCE SHEET - continued |
| 31 JANUARY 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| CAM STORE LIMITED (REGISTERED NUMBER: 04332352) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 1. | STATUTORY INFORMATION |
| CAM Store Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The director has assessed various factors and risks affecting the company and its ability in these difficult economic times to continue to trade as a going concern. The director has not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date. |
| On the basis of all the foregoing, the financial statements for the year ended 31st January 2026 have been prepared using the going concern basis of accounting. |
| Significant judgements and estimates |
| In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from those estimates. |
| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. |
| 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 the cost of each asset over its estimated useful life. |
| Plant and machinery - 10% on cost |
| Fixtures and fittings - 25% on reducing balance |
| Commercial motor vehicles - 25% on reducing balance |
| Electric cars - 25% on cost less estimated residual value |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| CAM STORE LIMITED (REGISTERED NUMBER: 04332352) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Financial instruments |
| The director considers all financial instruments to be basic financial instruments in accordance with paragraph 11 of FRS102. All basic financial instruments including trade and other debtors, cash and cash equivalents, and trade and other creditors, are initially recognised at transaction price and thereafter stated at amortised cost. |
| Trade and other receivables and payables |
| Trade and other receivables and payables are measured at amortised cost which approximates to fair value given the short term nature of these assets and liabilities. |
| Trade receivables are valued at original invoice amount less an allowance for potentially un-collectable debts. Provision is made where there is objective evidence to suggest that the company will not be in a position to collect receivables as they fall due. Bad and Doubtful debts are written off in the profit and loss account on identification. |
| Cash and cash equivalents |
| Cash and cash equivalents comprise cash balances held for the purposes of meeting short-term cash commitments. |
| 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 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. |
| 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. |
| Leasehold property improvements |
| The company renewed the lease on the company's business premises for a period of ten years from November 2022. The previous lease was for a period of five years and as such the accounting framework under which the company prepares its financial statements would have had the costs of improvements to the leasehold premises depreciated over the five year life of that lease. However, the director's view has been such that that policy did not reflect a true and fair view, particularly in mind of the fact that the company was then seeking to renew the then existing lease to 15 years and thus have taken the decision to extend the period of depreciation; it is acknowledged that this represents a departure from FRS 102. |
| CAM STORE LIMITED (REGISTERED NUMBER: 04332352) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit and loss account on a straight line basis over the period of the relevant lease.However, with specific regard to the property lease, the director feels that costs should be reflected in accordance with the incremental step increases stated within the lease, to reflect a more true and fair view.It is acknowledged that this represents a departure from FRS 102. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Short | Fixtures |
| leasehold | Plant and | and | Motor |
| improvements | machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 February 2025 |
| Additions |
| At 31 January 2026 |
| DEPRECIATION |
| At 1 February 2025 |
| Charge for year |
| At 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| Included within the aggregate net book value above of £727,173 (2025: £819,275) are assets held under hire purchase contracts with a combined net book value of £116,842 (2025: £125,428) and the depreciation charge for the year in respect of those assets was £8,586 (2025: £16,164). |
| 5. | FIXED ASSET INVESTMENTS |
| Investments (neither listed nor unlisted) were as follows: |
| 2026 | 2025 |
| £ | £ |
| Balance brought forward | 138,633 | 140,903 |
| Additions | - | (2,270 | ) |
| 138,633 | 138,633 |
| One asset, with a value of £13,923, is subject to a hire purchase agreement. |
| CAM STORE LIMITED (REGISTERED NUMBER: 04332352) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Other loans (see note 9) |
| Hire purchase contracts |
| Trade creditors |
| Tax |
| Social security and other taxes |
| VAT | 122,764 | 154,328 |
| Other creditors |
| Accruals and deferred income |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Other loans (see note 9) |
| Hire purchase contracts |
| 9. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2026 | 2025 |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Other loans |
| Amounts falling due between one and two years: |
| Other loans - 1-2 years | 18,747 |
| 10. | SECURED DEBTS |
| At the balance sheet date there was a loan due to NSS Trustees Limited (NSST) with an amount outstanding including accrued interest of £28,563, This is secured by a Debenture created 30th January 2012 in favour NSST and Mr and Mrs Synowiec conveying a fixed charge over all past and future book debts and a floating charge over all assets of the company up to a total value of £150,000. |
| The loan referred to is included within "other creditors" as per notes 8 and 9. |
| CAM STORE LIMITED (REGISTERED NUMBER: 04332352) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 11. | OTHER FINANCIAL COMMITMENTS |
| At the balance sheet date there were leases in respect of equipment; such commitment aggregated approximately £6,000. |
| The company has a lease to occupy its business premises and the aggregate rental commitment over the remaining period is £2,282,500. |