2022-08-012023-07-312023-07-31falseSC636321CAMPBELL & SON ROOFING 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CAMPBELL & SON ROOFING LTD

Registered Number
SC636321
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2023

CAMPBELL & SON ROOFING LTD
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

CAMPBELL, Bruce Robert
CAMPBELL, Colin

Registered Address

8 Dochgarroch Cottages
Inverness
IV3 8JG

Registered Number

SC636321 (Scotland)
CAMPBELL & SON ROOFING LTD
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets333,22622,517
33,22622,517
Current assets
Debtors464,92194,282
Cash at bank and on hand75,03226,907
139,953121,189
Creditors amounts falling due within one year5(26,413)(45,108)
Net current assets (liabilities)113,54076,081
Total assets less current liabilities146,76698,598
Net assets146,76698,598
Capital and reserves
Profit and loss account146,76698,598
Shareholders' funds146,76698,598
The financial statements were approved and authorised for issue by the Board of Directors on 5 April 2024, and are signed on its behalf by:
CAMPBELL, Bruce Robert
Director
Registered Company No. SC636321
CAMPBELL & SON ROOFING LTD
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 August 22-31,4744,08435,558
Additions67819,0273,25022,955
Disposals-(10,995)-(10,995)
At 31 July 2367839,5067,33447,518
Depreciation and impairment
At 01 August 22-11,3311,71013,041
Charge for year975,2377816,115
On disposals-(4,864)-(4,864)
At 31 July 239711,7042,49114,292
Net book value
At 31 July 2358127,8024,84333,226
At 31 July 22-20,1432,37422,517
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables-49,171
Other debtors64,92145,111
Total64,92194,282
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables-7,922
Taxation and social security26,41337,186
Total26,41345,108