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REGISTERED NUMBER: 00050470 (England and Wales)











Audited Financial Statements

for the Year Ended 31 March 2024

for

Campbell Smith & Company Limited

Campbell Smith & Company Limited (Registered number: 00050470)

Contents of the Financial Statements
for the Year Ended 31 March 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Campbell Smith & Company Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: R C Cousins
C F Moloney
A R Wilkinson



SECRETARY: C F Moloney



REGISTERED OFFICE: 1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY



REGISTERED NUMBER: 00050470 (England and Wales)



SENIOR STATUTORY AUDITOR: Susan Ambrose FCCA FCA



AUDITORS: Butt Miller
Chartered Accountants and Statutory Auditor
1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY

Campbell Smith & Company Limited (Registered number: 00050470)

Statement of Financial Position
31 March 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 4 53,727 30,184
Cash at bank 68,004 101,707
121,731 131,891
CREDITORS
Amounts falling due within one year 5 (7,444 ) (11,066 )
NET CURRENT ASSETS 114,287 120,825
TOTAL ASSETS LESS CURRENT
LIABILITIES

114,287

120,825

CAPITAL AND RESERVES
Called up share capital 83,889 83,889
Retained earnings 30,398 36,936
SHAREHOLDERS' FUNDS 114,287 120,825

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 August 2024 and were signed on its behalf by:





R C Cousins - Director


Campbell Smith & Company Limited (Registered number: 00050470)

Notes to the Financial Statements
for the Year Ended 31 March 2024


1. STATUTORY INFORMATION

Campbell Smith & Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts receivable for goods and services net of value added tax and trade discounts.

Profit is recognised on long term contracts, if the final outcome can be assessed with reasonable certainty, by including in the Income Statement turnover and related costs as contract activity progresses. Turnover is calculated by a surveyor's valuation less any provisions for non-recovery.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Statement of Financial Position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operated a defined contribution pension scheme. Contributions were charged to the Income Statement in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

Campbell Smith & Company Limited (Registered number: 00050470)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


4. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 10,297 22,746
Amounts owed by group undertakings 43,430 1,639
VAT - 2,312
53,727 26,697

Amounts falling due after more than one year:
Trade debtors - 3,487

Aggregate amounts 53,727 30,184

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 3,021 3,577
VAT 1,023 -
Accruals 3,400 7,489
7,444 11,066

6. SECURED DEBTS

Barclays Bank Plc has a fixed and floating charge over the undertaking and its assets present and future.

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Susan Ambrose FCCA FCA (Senior Statutory Auditor)
for and on behalf of Butt Miller

8. CONTINGENT LIABILITIES

The bank holds an unlimited supported cross-guarantee between all four group companies.

9. RELATED PARTY DISCLOSURES

In the prior year, amounts totalling £121,083 owed by Campbell Smith & Company Limited to other companies, within the group, were written off.

10. ULTIMATE PARENT COMPANY

The immediate and ultimate parent company, and controlling party is Cousins Group Limited of 1 Minster Court, Tuscam Way, Camberley, Surrey, GU15 3YY. Cousins Group Limited is the parent company of the largest and smallest group for which consolidated accounts are prepared.