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REGISTERED NUMBER: SC758051 (Scotland)















Financial Statements

for the Period 8th February 2023 to 30th June 2024

for

Camlin (NO4) Intermediate Limited

Camlin (NO4) Intermediate Limited (Registered number: SC758051)

Contents of the Financial Statements
for the period 8th February 2023 to 30th June 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Camlin (NO4) Intermediate Limited

Company Information
for the period 8th February 2023 to 30th June 2024







Directors: D J Cameron
B R Linton





Registered office: First Floor
111 Grampian Road
Aviemore
PH22 1RH





Registered number: SC758051 (Scotland)





Auditors: Frame Kennedy Ltd
4th Floor Metropolitan House
31-33 High Street
Inverness
IV1 1HT

Camlin (NO4) Intermediate Limited (Registered number: SC758051)

Balance Sheet
30th June 2024

Notes £   
Current assets
Stocks 2,379,230
Debtors 5 1
2,379,231
Creditors
Amounts falling due within one year 6 2,362,441
Net current assets 16,790
Total assets less current liabilities 16,790

Capital and reserves
Called up share capital 1
Retained earnings 16,789
16,790

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5th November 2024 and were signed on its behalf by:





D J Cameron - Director


Camlin (NO4) Intermediate Limited (Registered number: SC758051)

Notes to the Financial Statements
for the period 8th February 2023 to 30th June 2024


1. Statutory information

Camlin (NO4) Intermediate 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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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 period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Fair value
Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction.

3. Employees and directors

The average number of employees during the period was NIL.

Camlin (NO4) Intermediate Limited (Registered number: SC758051)

Notes to the Financial Statements - continued
for the period 8th February 2023 to 30th June 2024


4. Fixed asset investments
Shares in
group
undertakings
£   
Cost
Additions 1
Disposals (1 )
At 30th June 2024 -
Net book value
At 30th June 2024 -

5. Debtors: amounts falling due within one year
£   
Amounts owed by group undertakings 1

6. Creditors: amounts falling due within one year
£   
Amounts owed to group undertakings 365,441
Other creditors 1,997,000
2,362,441

7. Disclosure under Section 444(5B) of the Companies Act 2006

The Report of the Auditors was unqualified.

Stuart McMartin B.Sc. FCA (Senior Statutory Auditor)
for and on behalf of Frame Kennedy Ltd

8. FRC Ethical Standard - provisions available for small entities

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

9. Ultimate controlling party

The ultimate controlling party is Camlin (No4) Limited.