REGISTERED NUMBER: 06806549 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

THE CAMBRIDGE GIFT SHOP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J M Lefever

R Lefever

SECRETARY:

Tayler Bradshaw Limited

REGISTERED OFFICE:

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

REGISTERED NUMBER:

06806549 (England and Wales)

ACCOUNTANTS:

Tayler Bradshaw

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

FIXED ASSETS

Tangible assets

4

6,928

8,373

CURRENT ASSETS

Stocks

164,084

154,655

Debtors

5

16,974

2,063

Cash at bank

2

11,940

181,060

168,658

CREDITORS

Amounts falling due within one year

6

166,773

113,697

NET CURRENT ASSETS

14,287

54,961

TOTAL ASSETS LESS CURRENT LIABILITIES

21,215

63,334

CREDITORS

Amounts falling due after more than one year

7

(19,799

)

(25,395

)

PROVISIONS FOR LIABILITIES

(1,316

)

(1,994

)

NET ASSETS

100

35,945

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

-

35,845

SHAREHOLDERS' FUNDS

100

35,945

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 November 2026 and were signed on its behalf by:

R Lefever - Director

1.	STATUTORY INFORMATION

The Cambridge Gift Shop 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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 13 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

5,914

40,336

46,250

DEPRECIATION

At 1 April 2025

1,746

36,131

37,877

Charge for year

394

1,051

1,445

At 31 March 2026

2,140

37,182

39,322

NET BOOK VALUE

At 31 March 2026

3,774

3,154

6,928

At 31 March 2025

4,168

4,205

8,373

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

5,750

2,063

Other debtors

11,224

-

16,974

2,063

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans and overdrafts

59,422

6,250

Trade creditors

89,156

65,513

Taxation and social security

15,312

39,244

Other creditors

2,883

2,690

166,773

113,697

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans

19,799

25,395

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At 31 March 2026, the company was owed £11,224 by directors. The balance was unsecured, interest-free and repayable on demand. The loan was repaid in full subsequent to the year end and no interest was charged in respect of the balance.