2021-05-012022-04-302022-04-30falseSC594040CAMERON CEILINGS AND PARTITIONS 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CAMERON CEILINGS AND PARTITIONS LTD

Registered Number
SC594040
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2022

CAMERON CEILINGS AND PARTITIONS LTD
Company Information
for the year from 1 May 2021 to 30 April 2022

Directors

CAMERON, Paul

Registered Address

Mckellar Accountancy, Unit 3.2
1 Macdowall Street
Paisley
PA3 2NB

Registered Number

SC594040 (Scotland)
CAMERON CEILINGS AND PARTITIONS LTD
Balance Sheet as at
30 April 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets617,33021,684
17,33021,684
Current assets
Debtors50,51538,642
Cash at bank and on hand140,267138,617
190,782177,259
Creditors amounts falling due within one year8(113,300)(125,658)
Net current assets (liabilities)77,48251,601
Total assets less current liabilities94,81273,285
Creditors amounts falling due after one year(37,218)(57,576)
Provisions for liabilities(3,293)-
Net assets54,30115,709
Capital and reserves
Called up share capital100100
Profit and loss account54,20115,609
Shareholders' funds54,30115,709
The financial statements were approved and authorised for issue by the Director on 29 August 2022, and are signed on its behalf by:
CAMERON, Paul
Director
Registered Company No. SC594040
CAMERON CEILINGS AND PARTITIONS LTD
Notes to the Financial Statements
for the year ended 30 April 2022

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Government grants and other government assistance policy
Government Grants are recognised in the Profit and Loss Account so as to match them with the expenditure towards which they are intended to contribute
5.Employee information

20222021
Average number of employees during the year11
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 May 2138,195
Additions1,164
At 30 April 2239,359
Depreciation and impairment
At 01 May 2116,511
Charge for year5,518
At 30 April 2222,029
Net book value
At 30 April 2217,330
At 30 April 2121,684
7.Debtors within one year

2022

2021

££
Trade debtors / trade receivables-11,793
Other debtors50,51526,849
Total50,51538,642
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2022

2021

££
Trade creditors / trade payables4010,917
Bank borrowings and overdrafts6,7495,000
Taxation and social security105,819106,520
Other creditors6923,221
Total113,300125,658
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.