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REGISTERED NUMBER: SC408718 (Scotland)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

CAMREGAN RENEWABLES LIMITED

CAMREGAN RENEWABLES LIMITED (REGISTERED NUMBER: SC408718)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAMREGAN RENEWABLES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: William Dunlop Walker
Joan Young Walker



SECRETARY: Joan Young Walker



REGISTERED OFFICE: Camregan Farm
Girvan
Ayrshire
KA26 9RA



REGISTERED NUMBER: SC408718 (Scotland)



ACCOUNTANTS: Stewart Gilmour & Co.
Chartered Accountants
24 Beresford Terrace
Ayr
KA7 2EG



BANKERS: Bank of Scotland
123 High Street
Ayr
KA7 1QP

CAMREGAN RENEWABLES LIMITED (REGISTERED NUMBER: SC408718)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 201,196 145,869

CURRENT ASSETS
Debtors 5 703,083 554,477
Cash at bank - 17,702
703,083 572,179
CREDITORS
Amounts falling due within one year 6 335,814 266,009
NET CURRENT ASSETS 367,269 306,170
TOTAL ASSETS LESS CURRENT
LIABILITIES

568,465

452,039

CREDITORS
Amounts falling due after more than one
year

7

(68,466

)

(34,706

)

PROVISIONS FOR LIABILITIES (26,827 ) -
NET ASSETS 473,172 417,333

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 473,072 417,233
SHAREHOLDERS' FUNDS 473,172 417,333

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

CAMREGAN RENEWABLES LIMITED (REGISTERED NUMBER: SC408718)

BALANCE SHEET - continued
31 OCTOBER 2023


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 24 October 2024 and were signed on its behalf by:





William Dunlop Walker - Director


CAMREGAN RENEWABLES LIMITED (REGISTERED NUMBER: SC408718)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. STATUTORY INFORMATION

Camregan Renewables Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Plant and machinery - 15% on reducing balance
Motor vehicles and tractors - 25% on cost

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

CAMREGAN RENEWABLES LIMITED (REGISTERED NUMBER: SC408718)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

4. TANGIBLE FIXED ASSETS
Motor
vehicles
Freehold Plant and and
property machinery tractors Totals
£    £    £    £   
COST
At 1 November 2022 60,000 67,101 46,133 173,234
Additions - - 90,500 90,500
At 31 October 2023 60,000 67,101 136,633 263,734
DEPRECIATION
At 1 November 2022 - 10,065 17,300 27,365
Charge for year - 10,065 25,108 35,173
At 31 October 2023 - 20,130 42,408 62,538
NET BOOK VALUE
At 31 October 2023 60,000 46,971 94,225 201,196
At 31 October 2022 60,000 57,036 28,833 145,869

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 703,083 554,477

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 567 -
Hire purchase contracts 30,195 25,566
Taxation and social security 31,699 50,156
Other creditors 273,353 190,287
335,814 266,009

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 52,061 10,231
Other creditors 16,405 24,475
68,466 34,706

CAMREGAN RENEWABLES LIMITED (REGISTERED NUMBER: SC408718)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
60 Ordinary £1 60 60
40 Ordinary 'A' - 'Z' £1 40 40
100 100

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is William Dunlop Walker.