2022-09-01 SC332569 2023-08-31 SC332569 2022-09-01 2023-08-31 SC332569 2022-08-31 SC332569 2021-09-01 2022-08-31 SC332569 uk-core:WithinOneYear uk-bus:Original 2022-08-31 SC332569 uk-core:WithinOneYear uk-bus:Original 2023-08-31 SC332569 uk-core:SharePremium uk-bus:Original 2023-08-31 SC332569 uk-core:SharePremium uk-bus:Original 2022-08-31 SC332569 uk-core:RetainedEarningsAccumulatedLosses uk-bus:Original 2023-08-31 SC332569 uk-core:RetainedEarningsAccumulatedLosses uk-bus:Original 2022-08-31 SC332569 uk-bus:Director1 uk-bus:Original 2022-09-01 2023-08-31 SC332569 uk-core:PlantMachinery uk-bus:Original 2022-09-01 2023-08-31 SC332569 uk-core:ToolsEquipment uk-bus:Original 2022-09-01 2023-08-31 SC332569 uk-core:FurnitureFittings uk-bus:Original 2022-09-01 2023-08-31 SC332569 uk-core:WithinOneYear uk-bus:Original 2023-08-31 SC332569 uk-core:WithinOneYear uk-bus:Original 2022-08-31 iso4217:GBP xbrli:pure SC332569 uk-bus:AuditExemptWithAccountantsReport uk-bus:Original 2022-09-01 2023-08-31 SC332569 uk-bus:FRS102 uk-bus:Original 2022-09-01 2023-08-31 SC332569 uk-bus:FilletedAccounts uk-bus:Original 2022-09-01 2023-08-31 SC332569 uk-bus:PrivateLimitedCompanyLtd uk-bus:Original 2022-09-01 2023-08-31
Draft
Brian Cameron Associates Limited
Registered Number:SC332569
For the year ended 31 August 2023
Scotland
Unaudited Financial Statements
2
Draft
For the year ended 31 August 2023
Brian Cameron Associates Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Draft
Registered Number :
SC332569
As at 31 August 2023
Brian Cameron Associates Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
7,177
8,433
7,177
8,433
Current assets
Inventories
25,000
25,000
Trade and other receivables
1,000
27,996
2
-
Cash and cash equivalents
149
53,145
26,000
Trade and other payables: amounts falling due within one
year
(37,455)
(64,968)
3
(11,455)
(11,823)
Net current liabilities
Total assets less current liabilities
(4,646)
(3,022)
(4,646)
Net liabilities
(3,022)
Capital and reserves
Share premium account
100
100
Retained earnings
(4,746)
(3,122)
(4,646)
(3,022)
Shareholders' funds
For the year ended 31 August 2023 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Miss Julie Comins Director
These financial statements were approved and authorised for issue by the Board on 23 January 2024 and were signed by:
The notes form part of these financial statements
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4
Draft
For the year ended 31 August 2023
Brian Cameron Associates Limited
Notes to the Financial Statements
Statutory Information
Brian Cameron Associates Limited is a private limited company, limited by shares, domiciled in Scotland, registration
number SC332569.
Registered address:
Campbell Cairns
Craigellachie
Aberlour
Banffshire
AB38 9SL
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
15% Reducing balance
15% Reducing balance
Computer equipment
15% Reducing balance
Fixtures and fittings
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
2. Trade and other receivables
2022
2023
£
£
Trade debtors
27,996
1,000
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5
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For the year ended 31 August 2023
Brian Cameron Associates Limited
Notes to the Financial Statements Continued
3. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Bank loans and overdraft
-
10
Trade creditors
1,146
-
Taxation and social security
6,459
3,875
Other creditors
57,363
33,570
64,968
37,455
4. Average number of persons employed
During the year the average number of employees was 1 (2022 : 1)
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