2023-04-012024-07-312024-07-31false12565832IM & VM CAMPBELL LIMITED2024-11-14iso4217:GBPxbrli:pure125658322023-04-01125658322024-07-31125658322023-04-012024-07-31125658322022-04-01125658322023-03-31125658322022-04-012023-03-3112565832bus:SmallEntities2023-04-012024-07-3112565832bus:AuditExempt-NoAccountantsReport2023-04-012024-07-3112565832bus:FullAccounts2023-04-012024-07-3112565832bus:PrivateLimitedCompanyLtd2023-04-012024-07-3112565832core:WithinOneYear2024-07-3112565832core:AfterOneYear2024-07-3112565832core:WithinOneYear2023-03-3112565832core:AfterOneYear2023-03-3112565832core:ShareCapital2024-07-3112565832core:SharePremium2024-07-3112565832core:RevaluationReserve2024-07-3112565832core:OtherReservesSubtotal2024-07-3112565832core:RetainedEarningsAccumulatedLosses2024-07-3112565832core:ShareCapital2023-03-3112565832core:SharePremium2023-03-3112565832core:RevaluationReserve2023-03-3112565832core:OtherReservesSubtotal2023-03-3112565832core:RetainedEarningsAccumulatedLosses2023-03-3112565832core:LandBuildings2024-07-3112565832core:PlantMachinery2024-07-3112565832core:Vehicles2024-07-3112565832core:FurnitureFittings2024-07-3112565832core:OfficeEquipment2024-07-3112565832core:NetGoodwill2024-07-3112565832core:IntangibleAssetsOtherThanGoodwill2024-07-3112565832core:ListedExchangeTraded2024-07-3112565832core:UnlistedNon-exchangeTraded2024-07-3112565832core:LandBuildings2023-03-3112565832core:PlantMachinery2023-03-3112565832core:Vehicles2023-03-3112565832core:FurnitureFittings2023-03-3112565832core:OfficeEquipment2023-03-3112565832core:NetGoodwill2023-03-3112565832core:IntangibleAssetsOtherThanGoodwill2023-03-3112565832core:ListedExchangeTraded2023-03-3112565832core:UnlistedNon-exchangeTraded2023-03-3112565832core:LandBuildings2023-04-012024-07-3112565832core:PlantMachinery2023-04-012024-07-3112565832core:Vehicles2023-04-012024-07-3112565832core:FurnitureFittings2023-04-012024-07-3112565832core:OfficeEquipment2023-04-012024-07-3112565832core:NetGoodwill2023-04-012024-07-3112565832core:IntangibleAssetsOtherThanGoodwill2023-04-012024-07-3112565832core:ListedExchangeTraded2023-04-012024-07-3112565832core:UnlistedNon-exchangeTraded2023-04-012024-07-3112565832core:MoreThanFiveYears2023-04-012024-07-3112565832core:Non-currentFinancialInstruments2024-07-3112565832core:Non-currentFinancialInstruments2023-03-3112565832dpl:CostSales2023-04-012024-07-3112565832dpl:DistributionCosts2023-04-012024-07-3112565832core:LandBuildings2023-04-012024-07-3112565832core:PlantMachinery2023-04-012024-07-3112565832core:Vehicles2023-04-012024-07-3112565832core:FurnitureFittings2023-04-012024-07-3112565832core:OfficeEquipment2023-04-012024-07-3112565832dpl:AdministrativeExpenses2023-04-012024-07-3112565832core:NetGoodwill2023-04-012024-07-3112565832core:IntangibleAssetsOtherThanGoodwill2023-04-012024-07-3112565832dpl:GroupUndertakings2023-04-012024-07-3112565832dpl:ParticipatingInterests2023-04-012024-07-3112565832dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-07-3112565832core:ListedExchangeTraded2023-04-012024-07-3112565832dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-07-3112565832core:UnlistedNon-exchangeTraded2023-04-012024-07-3112565832dpl:CostSales2022-04-012023-03-3112565832dpl:DistributionCosts2022-04-012023-03-3112565832core:LandBuildings2022-04-012023-03-3112565832core:PlantMachinery2022-04-012023-03-3112565832core:Vehicles2022-04-012023-03-3112565832core:FurnitureFittings2022-04-012023-03-3112565832core:OfficeEquipment2022-04-012023-03-3112565832dpl:AdministrativeExpenses2022-04-012023-03-3112565832core:NetGoodwill2022-04-012023-03-3112565832core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112565832dpl:GroupUndertakings2022-04-012023-03-3112565832dpl:ParticipatingInterests2022-04-012023-03-3112565832dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3112565832core:ListedExchangeTraded2022-04-012023-03-3112565832dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3112565832core:UnlistedNon-exchangeTraded2022-04-012023-03-3112565832core:NetGoodwill2024-07-3112565832core:IntangibleAssetsOtherThanGoodwill2024-07-3112565832core:LandBuildings2024-07-3112565832core:PlantMachinery2024-07-3112565832core:Vehicles2024-07-3112565832core:FurnitureFittings2024-07-3112565832core:OfficeEquipment2024-07-3112565832core:AfterOneYear2024-07-3112565832core:WithinOneYear2024-07-3112565832core:ListedExchangeTraded2024-07-3112565832core:UnlistedNon-exchangeTraded2024-07-3112565832core:ShareCapital2024-07-3112565832core:SharePremium2024-07-3112565832core:RevaluationReserve2024-07-3112565832core:OtherReservesSubtotal2024-07-3112565832core:RetainedEarningsAccumulatedLosses2024-07-3112565832core:NetGoodwill2023-03-3112565832core:IntangibleAssetsOtherThanGoodwill2023-03-3112565832core:LandBuildings2023-03-3112565832core:PlantMachinery2023-03-3112565832core:Vehicles2023-03-3112565832core:FurnitureFittings2023-03-3112565832core:OfficeEquipment2023-03-3112565832core:AfterOneYear2023-03-3112565832core:WithinOneYear2023-03-3112565832core:ListedExch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IM & VM CAMPBELL LIMITED

Registered Number
12565832
(England and Wales)

Unaudited Financial Statements for the Period ended
31 July 2024

IM & VM CAMPBELL LIMITED
Company Information
for the period from 1 April 2023 to 31 July 2024

Directors

CAMPBELL, Iain Murray
CAMPBELL, Victoria Mary

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

12565832 (England and Wales)
IM & VM CAMPBELL LIMITED
Statement of Financial Position
31 July 2024

Notes

31 Jul 2024

31 Mar 2023

£

£

£

£

Fixed assets
Tangible assets4-3,464
-3,464
Current assets
Debtors-49,209
Cash at bank and on hand49,66113,284
49,66162,493
Creditors amounts falling due within one year5(24,742)(16,380)
Net current assets (liabilities)24,91946,113
Total assets less current liabilities24,91949,577
Provisions for liabilities6-(658)
Net assets24,91948,919
Capital and reserves
Called up share capital100100
Profit and loss account24,81948,819
Shareholders' funds24,91948,919
The financial statements were approved and authorised for issue by the Board of Directors on 14 November 2024, and are signed on its behalf by:
CAMPBELL, Iain Murray
Director
CAMPBELL, Victoria Mary
Director

Registered Company No. 12565832
IM & VM CAMPBELL LIMITED
Notes to the Financial Statements
for the period ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Revenue from sale of goods
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year22
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 April 236,3676,367
Disposals(6,367)(6,367)
Depreciation and impairment
At 01 April 232,9032,903
On disposals(2,903)(2,903)
Net book value
At 31 July 24--
At 31 March 233,4643,464
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-1,001
Taxation and social security1,92013,954
Other creditors21,130-
Accrued liabilities and deferred income1,6921,425
Total24,74216,380
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-658
Total-658
7.Related party transactions
During the year the directors made available a loan to the company. At the year end the balance of the loan was £21,129 (2023:-£39,812). The loan was subject to interest at UK market rate and repayable upon demand.