IRIS Accounts Production v24.1.4.33 SC687331 Board of Directors 1.2.23 31.1.24 31.1.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC6873312023-01-31SC6873312024-01-31SC6873312023-02-012024-01-31SC6873312022-01-31SC6873312022-02-012023-01-31SC6873312023-01-31SC687331ns15:Scotland2023-02-012024-01-31SC687331ns14:PoundSterling2023-02-012024-01-31SC687331ns10:Director12023-02-012024-01-31SC687331ns10:PrivateLimitedCompanyLtd2023-02-012024-01-31SC687331ns10:SmallEntities2023-02-012024-01-31SC687331ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-31SC687331ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-31SC687331ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-31SC687331ns10:FullAccounts2023-02-012024-01-31SC687331ns10:Director22023-02-012024-01-31SC687331ns10:RegisteredOffice2023-02-012024-01-31SC687331ns5:CurrentFinancialInstruments2024-01-31SC687331ns5:CurrentFinancialInstruments2023-01-31SC687331ns5:ShareCapital2024-01-31SC687331ns5:ShareCapital2023-01-31SC687331ns5:RetainedEarningsAccumulatedLosses2024-01-31SC687331ns5:RetainedEarningsAccumulatedLosses2023-01-31SC687331ns5:PlantMachinery2023-02-012024-01-31SC687331ns5:PlantMachinery2023-01-31SC687331ns5:FurnitureFittings2023-01-31SC687331ns5:ComputerEquipment2023-01-31SC687331ns5:FurnitureFittings2023-02-012024-01-31SC687331ns5:ComputerEquipment2023-02-012024-01-31SC687331ns5:PlantMachinery2024-01-31SC687331ns5:FurnitureFittings2024-01-31SC687331ns5:ComputerEquipment2024-01-31SC687331ns5:PlantMachinery2023-01-31SC687331ns5:FurnitureFittings2023-01-31SC687331ns5:ComputerEquipment2023-01-31SC687331ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-01-31SC687331ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-01-31
REGISTERED NUMBER: SC687331 (Scotland)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

CAMPBELLS OF KINTORE LTD

CAMPBELLS OF KINTORE LTD (REGISTERED NUMBER: SC687331)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAMPBELLS OF KINTORE LTD

Company Information
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: A S Campbell
Mrs C V Campbell





REGISTERED OFFICE: Leschangie Villa
67 Kingsfield Road
Kintore
Aberdeenshire
AB51 0UD





REGISTERED NUMBER: SC687331 (Scotland)





ACCOUNTANTS: Fyfe Moir & Associates
1st Floor, 5 Abercrombie Crt
Prospect Road,
Westhill
Aberdeenshire
Grampian
AB32 6FE

CAMPBELLS OF KINTORE LTD (REGISTERED NUMBER: SC687331)

Balance Sheet
31 JANUARY 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,429 6,849

CURRENT ASSETS
Stocks 6,000 5,605
Debtors 5 1,136 1,822
Cash at bank and in hand 4,812 10,986
11,948 18,413
CREDITORS
Amounts falling due within one year 6 182,181 102,987
NET CURRENT LIABILITIES (170,233 ) (84,574 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(163,804

)

(77,725

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (163,805 ) (77,726 )
(163,804 ) (77,725 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

CAMPBELLS OF KINTORE LTD (REGISTERED NUMBER: SC687331)

Balance Sheet - continued
31 JANUARY 2024


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 October 2024 and were signed on its behalf by:





A S Campbell - Director


CAMPBELLS OF KINTORE LTD (REGISTERED NUMBER: SC687331)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Campbells of Kintore Ltd 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

Going concern
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.

These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.

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.
Plant and machinery etc - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

CAMPBELLS OF KINTORE LTD (REGISTERED NUMBER: SC687331)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JANUARY 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2023 - 28 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 February 2023 2,280 6,278 870 9,428
Additions 1,501 428 453 2,382
At 31 January 2024 3,781 6,706 1,323 11,810
DEPRECIATION
At 1 February 2023 581 1,814 184 2,579
Charge for year 833 1,658 311 2,802
At 31 January 2024 1,414 3,472 495 5,381
NET BOOK VALUE
At 31 January 2024 2,367 3,234 828 6,429
At 31 January 2023 1,699 4,464 686 6,849

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 322 514
Other debtors 814 1,308
1,136 1,822

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 12,390 -
Trade creditors 943 5,386
Taxation and social security 126,332 75,026
Other creditors 42,516 22,575
182,181 102,987