Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30trueNo description of principal activity2022-07-01false22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC033835 2022-07-01 2023-06-30 SC033835 2021-07-01 2022-06-30 SC033835 2023-06-30 SC033835 2022-06-30 SC033835 c:CompanySecretary1 2022-07-01 2023-06-30 SC033835 c:Director1 2022-07-01 2023-06-30 SC033835 c:Director2 2022-07-01 2023-06-30 SC033835 c:Director3 2022-07-01 2023-06-30 SC033835 c:RegisteredOffice 2022-07-01 2023-06-30 SC033835 d:Buildings 2022-07-01 2023-06-30 SC033835 d:Buildings 2023-06-30 SC033835 d:Buildings 2022-06-30 SC033835 d:Buildings d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 SC033835 d:PlantMachinery 2022-07-01 2023-06-30 SC033835 d:PlantMachinery 2023-06-30 SC033835 d:PlantMachinery 2022-06-30 SC033835 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 SC033835 d:MotorVehicles 2022-07-01 2023-06-30 SC033835 d:MotorVehicles 2023-06-30 SC033835 d:MotorVehicles 2022-06-30 SC033835 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 SC033835 d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 SC033835 d:CurrentFinancialInstruments 2023-06-30 SC033835 d:CurrentFinancialInstruments 2022-06-30 SC033835 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 SC033835 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 SC033835 d:ShareCapital 2023-06-30 SC033835 d:ShareCapital 2022-06-30 SC033835 d:OtherMiscellaneousReserve 2023-06-30 SC033835 d:OtherMiscellaneousReserve 2022-06-30 SC033835 d:RetainedEarningsAccumulatedLosses 2023-06-30 SC033835 d:RetainedEarningsAccumulatedLosses 2022-06-30 SC033835 c:OrdinaryShareClass1 2022-07-01 2023-06-30 SC033835 c:OrdinaryShareClass1 2023-06-30 SC033835 c:OrdinaryShareClass1 2022-06-30 SC033835 c:FRS102 2022-07-01 2023-06-30 SC033835 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 SC033835 c:FullAccounts 2022-07-01 2023-06-30 SC033835 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC033835










John Cameron. (Grazier) Limited
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

 
JOHN CAMERON. (GRAZIER) LIMITED
 

COMPANY INFORMATION


Directors
Mr A Cameron 
Mr I Cameron 
Mr S Cameron 




Company secretary
Mr A Cameron



Registered number
SC033835



Registered office
The Bows Farm

Dunblane

FK15 9NF




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
JOHN CAMERON. (GRAZIER) LIMITED
REGISTERED NUMBER: SC033835

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2023

2023
2022
£
£

Fixed assets
  

Tangible assets
 4 
319,490
219,093

  
319,490
219,093

Current assets
  

Stocks
  
136,516
132,120

Debtors: amounts falling due within one year
 5 
10,790
29,055

Cash at bank and in hand
  
511,120
436,946

  
658,426
598,121

Creditors: amounts falling due within one year
 6 
(138,355)
(146,669)

Net current assets
  
 
 
520,071
 
 
451,452

Total assets less current liabilities
  
839,561
670,545

Provisions for liabilities
  

Deferred tax
  
(20,713)
(5,808)

  
 
 
(20,713)
 
 
(5,808)

Net assets
  
818,848
664,737


Capital and reserves
  

Called up share capital 
 7 
10,500
10,500

Other reserves
  
1,500
1,500

Profit and loss account
  
806,848
652,737

  
818,848
664,737


Page 1

 
JOHN CAMERON. (GRAZIER) LIMITED
REGISTERED NUMBER: SC033835

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2023

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 statement of comprehensive income 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 on 21 February 2024.




Mr S Cameron
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
JOHN CAMERON. (GRAZIER) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

John Cameron (Grazier) Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC033835.  The registered office address is Bows Farm, Dunblane, FK15 9NF.

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, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

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.

 
2.3

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.

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Heritable property
-
0%
Plant and machinery
-
12.5% reducing balance
Motor vehicles
-
25% reducing balance

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.

Page 3

 
JOHN CAMERON. (GRAZIER) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 4

 
JOHN CAMERON. (GRAZIER) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.


Tangible fixed assets





Heritable property
Plant and machinery
Motor vehicles
Total

£
£
£
£



Cost or valuation


At 1 July 2022
187,769
73,752
46,045
307,566


Additions
81,703
31,252
-
112,955


Disposals
-
(7,535)
-
(7,535)



At 30 June 2023

269,472
97,469
46,045
412,986



Depreciation


At 1 July 2022
-
49,487
38,986
88,473


Charge for the year on owned assets
-
6,391
1,765
8,156


Disposals
-
(3,133)
-
(3,133)



At 30 June 2023

-
52,745
40,751
93,496



Net book value



At 30 June 2023
269,472
44,724
5,294
319,490



At 30 June 2022
187,769
24,265
7,059
219,093

Page 5

 
JOHN CAMERON. (GRAZIER) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

5.


Debtors

2023
2022
£
£


Trade debtors
2,277
10,769

Other debtors
6,479
14,611

Prepayments and accrued income
2,034
3,675

10,790
29,055



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
14,952
13,516

Other taxation and social security
30,973
36,918

Other creditors
32,659
39,227

Accruals and deferred income
59,771
57,008

138,355
146,669



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



10,500 (2022 - 10,500) Ordinary shares of £1.00 each
10,500
10,500


Page 6