ACCOUNTS - Final Accounts preparation

ACCOUNTS - Final Accounts preparation

CAMLOC MOTION CONTROL LIMITED - Company Information

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Caseware UK (AP4) 2019.0.227 2019.0.227 2020-09-27Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.The bank loan is secured by a fixed charge over the assets of the Company. Hire purchase contracts are secured on the assets to which they relate.2020-09-27078067482019-09-28Intangible assets are intially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.Goodwill represents the different between amounts paid on the cost of a business combination and the acquirer's interest in the fair value of its identifiable assets and liabilities of the acquire at the date of acquisition. Negative goodwill is being released to the profit and loss account in line with the recovery of the non-monetary assets to which it relatesfalseGas spring manufacturerstruetrue 07806748 2019-09-28 2020-09-27 07806748 2018-10-01 2019-09-27 07806748 2020-09-27 07806748 2019-09-27 07806748 2018-10-01 07806748 c:Director1 2019-09-28 2020-09-27 07806748 d:Buildings d:LongLeaseholdAssets 2019-09-28 2020-09-27 07806748 d:Buildings d:LongLeaseholdAssets 2020-09-27 07806748 d:Buildings d:LongLeaseholdAssets 2019-09-27 07806748 d:PlantMachinery 2019-09-28 2020-09-27 07806748 d:PlantMachinery 2020-09-27 07806748 d:PlantMachinery 2019-09-27 07806748 d:PlantMachinery d:OwnedOrFreeholdAssets 2019-09-28 2020-09-27 07806748 d:FurnitureFittings 2019-09-28 2020-09-27 07806748 d:FurnitureFittings 2020-09-27 07806748 d:FurnitureFittings 2019-09-27 07806748 d:FurnitureFittings d:OwnedOrFreeholdAssets 2019-09-28 2020-09-27 07806748 d:OwnedOrFreeholdAssets 2019-09-28 2020-09-27 07806748 d:Goodwill 2019-09-28 2020-09-27 07806748 d:Goodwill 2020-09-27 07806748 d:Goodwill 2019-09-27 07806748 d:ComputerSoftware 2019-09-28 2020-09-27 07806748 d:ComputerSoftware 2020-09-27 07806748 d:ComputerSoftware 2019-09-27 07806748 d:OtherResidualIntangibleAssets 2019-09-28 2020-09-27 07806748 d:CurrentFinancialInstruments 2020-09-27 07806748 d:CurrentFinancialInstruments 2019-09-27 07806748 d:Non-currentFinancialInstruments 2020-09-27 07806748 d:Non-currentFinancialInstruments 2019-09-27 07806748 d:CurrentFinancialInstruments d:WithinOneYear 2020-09-27 07806748 d:CurrentFinancialInstruments d:WithinOneYear 2019-09-27 07806748 d:Non-currentFinancialInstruments d:AfterOneYear 2020-09-27 07806748 d:Non-currentFinancialInstruments d:AfterOneYear 2019-09-27 07806748 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2020-09-27 07806748 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2019-09-27 07806748 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2020-09-27 07806748 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2019-09-27 07806748 d:ShareCapital 2020-09-27 07806748 d:ShareCapital 2019-09-27 07806748 d:SharePremium 2019-09-28 2020-09-27 07806748 d:SharePremium 2020-09-27 07806748 d:SharePremium 2019-09-27 07806748 d:RetainedEarningsAccumulatedLosses 2019-09-28 2020-09-27 07806748 d:RetainedEarningsAccumulatedLosses 2020-09-27 07806748 d:RetainedEarningsAccumulatedLosses 2019-09-27 07806748 c:OrdinaryShareClass1 2019-09-28 2020-09-27 07806748 c:OrdinaryShareClass1 2018-10-01 2019-09-27 07806748 c:OrdinaryShareClass1 2020-09-27 07806748 c:OrdinaryShareClass1 2019-09-27 07806748 c:OrdinaryShareClass2 2019-09-28 2020-09-27 07806748 c:OrdinaryShareClass2 2018-10-01 2019-09-27 07806748 c:OrdinaryShareClass2 2020-09-27 07806748 c:OrdinaryShareClass2 2019-09-27 07806748 c:FRS102 2019-09-28 2020-09-27 07806748 c:Audited 2019-09-28 2020-09-27 07806748 c:FullAccounts 2019-09-28 2020-09-27 07806748 c:PrivateLimitedCompanyLtd 2019-09-28 2020-09-27 07806748 d:WithinOneYear 2020-09-27 07806748 d:WithinOneYear 2019-09-27 07806748 d:BetweenOneFiveYears 2020-09-27 07806748 d:BetweenOneFiveYears 2019-09-27 07806748 d:MoreThanFiveYears 2020-09-27 07806748 d:MoreThanFiveYears 2019-09-27 07806748 d:HirePurchaseContracts d:WithinOneYear 2020-09-27 07806748 d:HirePurchaseContracts d:WithinOneYear 2019-09-27 07806748 d:HirePurchaseContracts d:BetweenOneTwoYears 2020-09-27 07806748 d:HirePurchaseContracts d:BetweenOneTwoYears 2019-09-27 07806748 d:HirePurchaseContracts d:BetweenTwoFiveYears 2020-09-27 07806748 d:HirePurchaseContracts d:BetweenTwoFiveYears 2019-09-27 07806748 c:SmallCompaniesRegimeForAccounts 2019-09-28 2020-09-27 07806748 d:AcceleratedTaxDepreciationDeferredTax 2020-09-27 07806748 d:AcceleratedTaxDepreciationDeferredTax 2019-09-27 07806748 d:OtherDeferredTax 2020-09-27 07806748 d:OtherDeferredTax 2019-09-27 07806748 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2020-09-27 07806748 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2019-09-27 07806748 d:LeasedAssetsHeldAsLessee 2020-09-27 07806748 d:LeasedAssetsHeldAsLessee 2019-09-27 xbrli:shares iso4217:GBP xbrli:pure

















Camloc Motion Control Limited

Registered number: 07806748
Information for filing with the registrar
For the year ended 27 September 2020
 
CAMLOC MOTION CONTROL LIMITED
REGISTERED NUMBER: 07806748

BALANCE SHEET
AS AT 27 SEPTEMBER 2020

2020
2019
Note
£
£

Fixed assets
  

Tangible assets
 6 
519,391
571,290

  
519,391
571,290

Current assets
  

Stocks
 7 
483,527
546,038

Debtors
 8 
1,514,072
1,636,558

Cash at bank and in hand
 9 
739,007
414,709

  
2,736,606
2,597,305

Creditors: amounts falling due within one year
 10 
(575,184)
(531,509)

Net current assets
  
 
 
2,161,422
 
 
2,065,796

Total assets less current liabilities
  
2,680,813
2,637,086

Creditors: amounts falling due after more than one year
 11 
(314,933)
(104,550)

Provisions for liabilities
  

Deferred tax
 14 
(88,907)
(88,764)

  
 
 
(88,907)
 
 
(88,764)

Net assets
  
2,276,973
2,443,772


Capital and reserves
  

Called up share capital 
 15 
100
100

Share premium account
 16 
49,900
49,900

Profit and loss account
 16 
2,226,973
2,393,772

  
2,276,973
2,443,772


Page 1
 
CAMLOC MOTION CONTROL LIMITED
REGISTERED NUMBER: 07806748
    
BALANCE SHEET (CONTINUED)
AS AT 27 SEPTEMBER 2020

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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




J Barker
Director

Date: 14 April 2021

The notes on pages 3 to 14 form part of these financial statements.

Page 2
 
CAMLOC MOTION CONTROL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2020

1.


General information

Camloc Motion Control Limited is a private company, limited by shares, incorporated in England and Wales. The Company number is 07806748. The registered office is 15 New Star Road, Leicester, Leicestershire, England, LE4 9JD.
The principal activity of the Company continued to be that of gas spring manufacturers principally for OE manufacturers (as a component for larger assemblies).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 ("FRS 102"), the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Going concern

The Directors consider that the Company has adequate resources to continue in operational existence for the foreseeable future. The key potential source of uncertainty noted by the Directors is the COVID-19 pandemic. 
The Directors have been assessing the likely trading levels of the Company over the foreseeable future and evaluating the availability of financial and non-financial resources to ensure that the Company continues to trade profitably and without material disruption. Accordingly the Directors have continued to prepare the financial statements on the going concern basis.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is Pounds Sterling (£).

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 3
 
CAMLOC MOTION CONTROL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2020

2.Accounting policies (continued)

 
2.4

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
∙the Company has transferred the significant risks and rewards of ownership to the buyer;
∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
∙the amount of turnover can be measured reliably;
∙it is probable that the Company will receive the consideration due under the transaction; and
∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.5

Operating leases: the Company as lessor

Rental income from operating leases in credited to the profit and loss account on a straight line basis over the term of the relevant lease.

 
2.6

Operating leases: the Company as lessee

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

 
2.7

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred.

  
2.8

Pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has not further payment obligations.
The contributions are recognised as an expense in the profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 4
 
CAMLOC MOTION CONTROL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2020

2.Accounting policies (continued)

 
2.9

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the profit and loss account in the same period as the related expenditure.

 
2.10

Pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has not further payment obligations.
The contributions are recognised as an expense in the profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.11

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.12

Intangible assets

Goodwill
Goodwill represents the different between amounts paid on the cost of a business combination and the acquirer's interest in the fair value of its identifiable assets and liabilities of the acquire at the date of acquisition. Negative goodwill is being released to the profit and loss account in line with the recovery of the non-monetary assets to which it relates.
Other intangible assets
Intangible assets are intially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Computer software
-
5
years

 
2.13

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 5
 
CAMLOC MOTION CONTROL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2020

2.Accounting policies (continued)


2.13
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following annual basis:

Leasehold improvements
-
10% to 15%
Plant and machinery
-
8% to 10%
Fixtures and fittings
-
14.29% to 33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.14

Hire purchase

Assets obtained under hire purchase contracts are capitalised as tangible fixed assets and are depreciated in accordance with the above depreciation policies.
Future installments payable under such agreements are included in creditors net of the finance charge allocated to future periods. Rental payments are apportioned between the capital element, which reduces the outstanding obligation within creditors, and the finance element, which is charged to the profit and loss account.

 
2.15

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

 
2.16

Debtors

Short term debtors are measured at transaction price, less any impairment. 

 
2.17

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.18

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at transaction value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 6
 
CAMLOC MOTION CONTROL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2020

2.Accounting policies (continued)

 
2.19

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

  
2.20

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

 
2.21

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the balance sheet.

 
2.22

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgements in applying accounting policies and key sources of estimation uncertainty

The Directors are of the view that there are no key accounting judgements or key sources of estimation uncertainty in the preparation of the financial statements.


4.


Employees

The average monthly number of employees, including the Directors, during the year was 39 (2019 - 40).

Page 7
 
CAMLOC MOTION CONTROL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2020

5.


Intangible assets




Computer software
Goodwill
Total

£
£
£



Cost


At 28 September 2019
204,226
(295,008)
(90,782)



At 27 September 2020

204,226
(295,008)
(90,782)



Amortisation


At 28 September 2019
204,226
(295,008)
(90,782)



At 27 September 2020

204,226
(295,008)
(90,782)



Net book value



At 27 September 2020
-
-
-



At 27 September 2019
-
-
-



Page 8
 
CAMLOC MOTION CONTROL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2020

6.


Tangible fixed assets





Leasehold improvements
Plant and machinery
Fixtures and fittings
Total

£
£
£
£



Cost


At 28 September 2019
5,034
753,652
42,813
801,499


Additions
6,450
15,001
4,300
25,751



At 27 September 2020

11,484
768,653
47,113
827,250



Depreciation


At 28 September 2019
5,034
199,967
25,208
230,209


Charge for the year
638
65,867
11,145
77,650



At 27 September 2020

5,672
265,834
36,353
307,859



Net book value



At 27 September 2020
5,812
502,819
10,760
519,391



At 27 September 2019
-
553,685
17,605
571,290

The net book value of assets held under hire purchase contracts, included above, are as follows:


2020
2019
£
£



Plant and machinery
150,951
165,557

150,951
165,557


7.


Stocks

2020
2019
£
£

Raw materials
464,286
519,300

Finished goods
19,241
26,738

483,527
546,038


Page 9
 
CAMLOC MOTION CONTROL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2020

8.


Debtors

2020
2019
£
£


Trade debtors
641,332
673,587

Amounts owed by group undertakings
796,568
875,818

Tax recoverable
-
12,287

Prepayments and accrued income
76,172
74,866

1,514,072
1,636,558



9.


Cash

2020
2019
£
£

Cash at bank and in hand
739,007
414,709

739,007
414,709



10.


Creditors: Amounts falling due within one year

2020
2019
£
£

Bank loans (note 12)
16,667
-

Trade creditors
286,034
319,856

Other taxation and social security
122,809
56,055

Obligations under hire purchase contracts (note 13)
30,600
30,600

Accruals and deferred income
119,074
124,998

575,184
531,509



11.


Creditors: Amounts falling due after more than one year

2020
2019
£
£

Bank loans (note 12)
233,333
-

Obligations under hire purchase contracts (note 13)
81,600
104,550

314,933
104,550


Page 10
 
CAMLOC MOTION CONTROL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2020

12.


Loans


Analysis of the maturity of the bank loans is given below:


2020
2019
£
£

Amounts falling due within one year

Bank loans
16,667
-

Amounts falling due 1-2 years

Bank loans
50,000
-

Amounts falling due 2-5 years

Bank loans
183,333
-


250,000
-


The bank loan is secured by a fixed charge over the assets of the Company.


13.


Hire purchase


Minimum lease payments under hire purchase fall due as follows:

2020
2019
£
£


Within one year
30,600
30,600

Between 1-2 years
81,600
30,600

Between 2-5 years
-
73,950

112,200
135,150

Hire purchase contracts are secured on the assets to which they relate.

Page 11
 
CAMLOC MOTION CONTROL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2020

14.


Deferred taxation




2020
2019


£

£






At 1 October 2018
(88,764)
(69,982)


Charged to profit or loss
(143)
(18,782)



At 27 September 2020
(88,907)
(88,764)

The provision for deferred taxation is made up as follows:

2020
2019
£
£


Accelerated capital allowances
(90,983)
(69,982)

Other timing differences
2,076
(18,782)

(88,907)
(88,764)


15.


Share capital

2020
2019
£
£
Allotted, called up and fully paid



90(2019 - 90) A Ordinary shares of £1 each
90
90
10(2019 - 10) B Ordinary shares of £1 each
10
10

100

100

All shares rank parri passu in all respects.



16.


Reserves

Share premium account

This reserve records the amount above the nominal value received for shares sold, less transaction costs.

Profit and loss account

The profit and loss account represents profits and losses retained in the current and previous years.

Page 12
 
CAMLOC MOTION CONTROL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2020

17.


Contingent liabilities

The Company is a party to a intercompany guarantee with Camloc Holdings Limited, the immediate and ultimate parent undertaking, relating to certain loan notes due in that company. At 27th September 2020, loan notes of £1,350,000 (2019: £1,350,000) were covered by this guarantee.


18.


Commitments under operating leases

At 27 September 2020 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2020
2019
£
£


Not later than 1 year
80,130
92,100

Later than 1 year and not later than 5 years
300,000
312,312

Later than 5 years
143,750
218,750

523,880
623,162


19.


Lease receivables

At 27 September 2020 the Company had future minimum lease receivables under non-cancellable operating leases as follows:


2020
2019
£
£



Not later than 1 year
22,136
23,800

Later than 1 year and not later than 5 years
70,096
51,567

92,232
75,367


20.


Related party transactions

The Company has taken advantage of the exemption conferred by Section 33 of Financial Reporting Standard 102 not to disclose transactions with other Group entities whose voting rights are 100% controlled within the Group.
Included within administrative expenses are Foresight Nf Gp Limited expenses, a shareholder in the ultimate parent undertaking, for investor services amounting to £15,795 (2019 - £15,513) for the year.
Key management personnel are considered to be the Directors of the Company and those Directors of the ultimate parent undertaking, who have authority and responsibility for planning, directing and controlling the activities of the Company.

Page 13
 
CAMLOC MOTION CONTROL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2020

21.


Immediate and ultimate parent undertaking and controlling party

The immediate and ultimate parent undertaking is Camloc Holdings Limited, a company registered in England and Wales.
The Directors do not consider there to be a controlling party.


22.


Auditor's information

The auditor's report on the financial statements for the year ended 27 September 2020 was unqualified.

The audit report was signed on 14 April 2021 by Stephen English (Senior Statutory Auditor) on behalf of Mazars LLP.

Page 14