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CAMILLA TRAINING ASPECTS LIMITED

Registered Number
SC269558
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2023

CAMILLA TRAINING ASPECTS LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

HAMILTON, Angela
HAMILTON, James
HAMILTON, Steven
JACK, Maryann
MCBAIN, Steven

Company Secretary

HAMILTON, Heather

Registered Address

3 Camilla Grove
Auchtertool
Kirkcaldy
KY2 5XP

Registered Number

SC269558 (Scotland)
CAMILLA TRAINING ASPECTS LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3364,482310,546
364,482310,546
Current assets
Debtors4113,036235,691
Cash at bank and on hand932,833855,192
1,045,8691,090,883
Creditors amounts falling due within one year5(135,362)(163,559)
Net current assets (liabilities)910,507927,324
Total assets less current liabilities1,274,9891,237,870
Provisions for liabilities(12,125)(5,384)
Net assets1,262,8641,232,486
Capital and reserves
Called up share capital1,0001,000
Profit and loss account1,261,8641,231,486
Shareholders' funds1,262,8641,232,486
The financial statements were approved and authorised for issue by the Board of Directors on 20 August 2024, and are signed on its behalf by:
HAMILTON, James
Director
Registered Company No. SC269558
CAMILLA TRAINING ASPECTS LIMITED
Notes to the Financial Statements
for the year ended 30 November 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
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.
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:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery25-
Vehicles25-
Office Equipment25-
2.Average number of employees

20232022
Average number of employees during the year1010
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 22525,857
Additions98,560
Disposals(11,900)
At 30 November 23612,517
Depreciation and impairment
At 01 December 22215,310
Charge for year37,931
On disposals(5,206)
At 30 November 23248,035
Net book value
At 30 November 23364,482
At 30 November 22310,546
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables102,653227,075
Other debtors-308
Prepayments and accrued income10,3838,308
Total113,036235,691
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables42,13441,751
Taxation and social security62,01788,121
Other creditors8,4108,526
Accrued liabilities and deferred income22,80125,161
Total135,362163,559
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
HAMILTON, James(308)30800
(308)30800