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REGISTERED NUMBER: SC429116 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 July 2024

for

A Campbell Solutions Ltd

A Campbell Solutions Ltd (Registered number: SC429116)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A Campbell Solutions Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Mr A I Campbell





REGISTERED OFFICE: Littlewater Plantation Estate House
Methlick
Ellon
Aberdeenshire
AB41 7HU





REGISTERED NUMBER: SC429116 (Scotland)





ACCOUNTANTS: SBP
Accountants
2 Cross Street
Fraserburgh
Aberdeenshire
AB43 9EQ

A Campbell Solutions Ltd (Registered number: SC429116)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 79,936 59,619

CURRENT ASSETS
Debtors 5 35,349 19,346
Cash at bank 16,330 1,594
51,679 20,940
CREDITORS
Amounts falling due within one year 6 33,786 23,477
NET CURRENT ASSETS/(LIABILITIES) 17,893 (2,537 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

97,829

57,082

CREDITORS
Amounts falling due after more than one
year

7

(45,288

)

(30,965

)

PROVISIONS FOR LIABILITIES (15,655 ) (11,328 )
NET ASSETS 36,886 14,789

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 36,885 14,788
SHAREHOLDERS' FUNDS 36,886 14,789

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

A Campbell Solutions Ltd (Registered number: SC429116)

Balance Sheet - continued
31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 January 2025 and were signed by:





Mr A I Campbell - Director


A Campbell Solutions Ltd (Registered number: SC429116)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

A Campbell Solutions 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

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 represents amounts receivable for services provided in the normal course of business, net of discounts and VAT. Revenue is recognised to the extent that it is probable that economic benefit will flow to the company and when its value can be measured with a sufficient degree of certainty and reliability. All income is recognised in the accounting period to which it relates.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

Taxation
Taxation for the year 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 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

A Campbell Solutions Ltd (Registered number: SC429116)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 45,678 63,660 1,488 110,826
Additions 4,735 41,758 145 46,638
At 31 July 2024 50,413 105,418 1,633 157,464
DEPRECIATION
At 1 August 2023 23,677 26,042 1,488 51,207
Charge for year 6,429 19,844 48 26,321
At 31 July 2024 30,106 45,886 1,536 77,528
NET BOOK VALUE
At 31 July 2024 20,307 59,532 97 79,936
At 31 July 2023 22,001 37,618 - 59,619

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2023 45,960
Additions 41,758
At 31 July 2024 87,718
DEPRECIATION
At 1 August 2023 11,490
Charge for year 19,057
At 31 July 2024 30,547
NET BOOK VALUE
At 31 July 2024 57,171
At 31 July 2023 34,470

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 11,234 14,414
Amounts recoverable on contract 24,115 4,932
35,349 19,346

A Campbell Solutions Ltd (Registered number: SC429116)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Hire purchase contracts 13,449 7,498
Trade creditors 1,200 -
Tax 10,620 174
VAT 5,889 6,111
Directors' current accounts 1,131 8,388
Accrued expenses 1,497 1,306
33,786 23,477

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Hire purchase contracts 45,288 30,965

8. RELATED PARTY DISCLOSURES

The Director operates a current account with the company and as at 31 July 2024 the balance owing to him was £1,130 (2023 balance owed to the director: £8,388). There are no fixed terms of repayment and no interest is accrued.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr A I Campbell.