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CAMERON DEVELOPMENTS &HOLDINGS LIMITED

Registered Number
SC743698
(Scotland)

Unaudited Financial Statements for the Period ended
30 September 2023

CAMERON DEVELOPMENTS &HOLDINGS LIMITED
Company Information
for the period from 7 September 2022 to 30 September 2023

Directors

CAMERON, Katarzyna
CAMERON, Paul Michael

Registered Address

10 Springfield Woods
Johnstone
PA5 8JR

Registered Number

SC743698 (Scotland)
CAMERON DEVELOPMENTS &HOLDINGS LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

£

£

Fixed assets
Investments3130,000
130,000
Current assets
Debtors2
Cash at bank and on hand3,877
3,879
Net current assets (liabilities)3,879
Total assets less current liabilities133,879
Provisions for liabilities5(24,700)
Net assets109,179
Capital and reserves
Called up share capital2
Revaluation reserve(9,809)
Profit and loss account118,986
Shareholders' funds6109,179
The financial statements were approved and authorised for issue by the Board of Directors on 25 September 2024, and are signed on its behalf by:
CAMERON, Paul Michael
Director
Registered Company No. SC743698
CAMERON DEVELOPMENTS &HOLDINGS LIMITED
Notes to the Financial Statements
for the period ended 30 September 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

2023
Average number of employees during the year0
3.Fixed asset investments

Other investments1

Total

££
Cost or valuation
Additions115,109115,109
Revaluations14,89114,891
At 30 September 23130,000130,000
Net book value
At 30 September 23130,000130,000

Notes

1Other investments other than loans
4.Creditors: amounts due within one year
5.Provisions for liabilities

2023

£
Net deferred tax liability (asset)24,700
Total24,700
6.Fair value reserve
The Fair Value Reserve is considered to be a non-distributable reserve to reflect the changes in the value of the investment property.

£
Transferred in period(9,809)
At 30 September 23(9,809)