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Registered number: 14477035
CAMBRIONIX GROUP LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2025
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CAMBRIONIX GROUP LIMITED
REGISTERED NUMBER: 14477035
BALANCE SHEET
AS AT 31 DECEMBER 2025
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Debtors: amounts falling due after more than one year
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Creditors: amounts falling due within one year
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TOTAL ASSETS LESS CURRENT LIABILITIES
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Creditors: amounts falling due after more than one year
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Capital redemption reserve
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The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.
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CAMBRIONIX GROUP LIMITED
REGISTERED NUMBER: 14477035
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 3 to 6 form part of these financial statements.
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CAMBRIONIX GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Cambrionix Group Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Maurice Wilkes Building, St John's Innovation Park, Cowley Road, Cambridge, CB4 0DS.
The Company's functional and presentational currency is GBP.
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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 incurred a loss for the year and had a negative profit and loss reserve of £1,624,719 as at 31 December 2025 (2024 - £1,067,705). The financial statements are prepared on the going concern basis on the assumption that the Company will continue to receive finanical support from its shareholders and lenders to provide sufficient funds to enable it to meet its liabilities as they fall due.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
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 balance sheet date in the countries where the Company operates and generates income.
Investments in subsidiaries are measured at cost less accumulated impairment.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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CAMBRIONIX GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.ACCOUNTING POLICIES (CONTINUED)
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
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Investments in subsidiary companies
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DUE AFTER MORE THAN ONE YEAR
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Amounts owed by group undertakings
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CAMBRIONIX GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
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Amounts owed to group undertakings
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Accruals and deferred income
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Other loans comprise unsecured loans of £342,968 (2024 - £344,475), which bear interest at 10%.
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CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
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Accruals and deferred income
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Other loans comprise loan notes totalling £5,225,000 (2024 - £5,225,000), which are secured under a Composite Guarantee and Debenture agreement registered at Companies House under charge code: 1447 7035 0001 and which bear interest at 10%.
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ALLOTTED, CALLED UP AND FULLY PAID
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8,942,720 (2024 - 3,700,000) Ordinary A shares of £0.001 each
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300,000 (2024 - 300,000) Ordinary B shares of £0.001 each
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564,705 (2024 - 658,823) Ordinary C shares of £0.001 each
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During the year 5,242,720 Ordinary A shares of £0.001 each were issued for total consideration of £2,000,000.
During the year 94,118 Ordinary C shares of £0.001 each were repurchased at their nominal value. The nominal value of the shares repurchased was transferred to the capital redemption reserve.
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CAMBRIONIX GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Unsecured loans and the accrued interest thereon have been presented as creditors falling due within one year, based on the terms of the agreement.
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