Micro-entity Accounts - CAMINO TC LTD

CAMINO TC LTD Registered Number 14583296

Micro-entity Balance Sheet as at 31 January 2026

	2026	2025
	£	£
Current Assets	1,378	22,926
Prepayments and accrued income	104	91
Creditors: amounts falling due within one year	(13,485)	(22,426)
Net current assets (liabilities)	(12,003)	591
Total assets less current liabilities	(12,003)	591
Creditors: amounts falling due after more than one year	0	0
Provisions for liabilities	(1,467)	(331)
Accruals and deferred income	(565)	(768)
Total net assets (liabilities)	(14,035)	(508)
Capital and reserves	(14,035)	(508)

For the year ending 31 January 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 26 October 2026

And signed on their behalf by:
Thomas Wilkinson, Director

CAMINO TC LTD Registered Number 14583296

Notes to the Micro-entity Accounts for the period ended 31 January 2026

1Employees

	2026	2025
Average number of employees during the period	1	1

2Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime, and the micro-entity provisions of the Companies Act 2006. The accounts are presented in sterling.

Prior-period correction
Comparative figures have been restated to correct prior-period errors relating to income recognition, remuneration, associated employment costs and expense cut-off. These corrections reduce net assets at 31 January 2025 by £5,555, resulting in restated net liabilities of £508.

Turnover policy
Subscription income is recognised over the period of customer access, excluding sales taxes and before platform commission. Income relating to access after the reporting date is deferred. Platform commission is recognised as an expense.

Intangible assets amortisation policy
Software development expenditure is recognised as an expense as incurred. No internally generated software asset is recognised.

Valuation information and policy
Investment fund holdings are measured at historical cost less impairment. Gains and losses on disposal are recognised in income. Foreign currency transactions are translated into sterling at transaction-date rates, using appropriate approximations where necessary.

Other accounting policies
Expenses are recognised in the periods to which they relate. Payments for future services are recognised as prepayments. Unpaid remuneration, agreed expense reimbursements and related employment costs are recognised as liabilities. Provisions reflect the best estimate of obligations at the reporting date.

The accounts have been prepared on a going-concern basis. The company has net liabilities and depends on continued trading receipts and the director’s willingness to defer withdrawals of amounts owed to him. Lower receipts or additional liabilities could require spending reductions or other financial support. These conditions indicate a material uncertainty that may cast significant doubt on the company’s ability to continue as a going concern.