Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-302023-07-012falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC033835 2023-07-01 2024-06-30 SC033835 2022-07-01 2023-06-30 SC033835 2024-06-30 SC033835 2023-06-30 SC033835 c:CompanySecretary1 2023-07-01 2024-06-30 SC033835 c:Director1 2023-07-01 2024-06-30 SC033835 c:Director2 2023-07-01 2024-06-30 SC033835 c:Director3 2023-07-01 2024-06-30 SC033835 c:RegisteredOffice 2023-07-01 2024-06-30 SC033835 d:Buildings 2023-07-01 2024-06-30 SC033835 d:Buildings 2024-06-30 SC033835 d:Buildings 2023-06-30 SC033835 d:Buildings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 SC033835 d:PlantMachinery 2023-07-01 2024-06-30 SC033835 d:PlantMachinery 2024-06-30 SC033835 d:PlantMachinery 2023-06-30 SC033835 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 SC033835 d:MotorVehicles 2023-07-01 2024-06-30 SC033835 d:MotorVehicles 2024-06-30 SC033835 d:MotorVehicles 2023-06-30 SC033835 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 SC033835 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 SC033835 d:CurrentFinancialInstruments 2024-06-30 SC033835 d:CurrentFinancialInstruments 2023-06-30 SC033835 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 SC033835 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 SC033835 d:ShareCapital 2024-06-30 SC033835 d:ShareCapital 2023-06-30 SC033835 d:OtherMiscellaneousReserve 2024-06-30 SC033835 d:OtherMiscellaneousReserve 2023-06-30 SC033835 d:RetainedEarningsAccumulatedLosses 2024-06-30 SC033835 d:RetainedEarningsAccumulatedLosses 2023-06-30 SC033835 c:OrdinaryShareClass1 2023-07-01 2024-06-30 SC033835 c:OrdinaryShareClass1 2024-06-30 SC033835 c:OrdinaryShareClass1 2023-06-30 SC033835 c:FRS102 2023-07-01 2024-06-30 SC033835 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC033835 c:FullAccounts 2023-07-01 2024-06-30 SC033835 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC033835 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC033835










John Cameron. (Grazier) Limited
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

 
JOHN CAMERON. (GRAZIER) LIMITED
 

COMPANY INFORMATION


Directors
Mr A Cameron 
Mr I Cameron 
Mr S Cameron 




Company secretary
Mr A Cameron



Registered number
SC033835



Registered office
The Bows Farm

Dunblane

FK15 9NF




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
JOHN CAMERON. (GRAZIER) LIMITED
REGISTERED NUMBER: SC033835

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
343,013
319,490

  
343,013
319,490

Current assets
  

Stocks
  
121,424
136,516

Debtors: amounts falling due within one year
 5 
6,417
10,790

Cash at bank and in hand
  
595,243
511,120

  
723,084
658,426

Creditors: amounts falling due within one year
 6 
(130,879)
(138,355)

Net current assets
  
 
 
592,205
 
 
520,071

Total assets less current liabilities
  
935,218
839,561

Provisions for liabilities
  

Deferred tax
  
(26,594)
(20,713)

  
 
 
(26,594)
 
 
(20,713)

Net assets
  
908,624
818,848


Capital and reserves
  

Called up share capital 
 7 
10,500
10,500

Other reserves
  
1,500
1,500

Profit and loss account
  
896,624
806,848

  
908,624
818,848


Page 1

 
JOHN CAMERON. (GRAZIER) LIMITED
REGISTERED NUMBER: SC033835

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 February 2025.




Mr S Cameron
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
JOHN CAMERON. (GRAZIER) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

John Cameron (Grazier) Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC033835.  The registered office address is Bows Farm, Dunblane, FK15 9NF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Heritable property
-
0%
Plant and machinery
-
12.5% reducing balance
Motor vehicles
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 
JOHN CAMERON. (GRAZIER) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.


3.


Employees



The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Heritable property
Plant and machinery
Motor vehicles
Total

£
£
£
£



Cost or valuation


At 1 July 2023
269,472
97,469
46,045
412,986


Additions
-
730
40,425
41,155


Disposals
-
-
(17,000)
(17,000)



At 30 June 2024

269,472
98,199
69,470
437,141



Depreciation


At 1 July 2023
-
52,745
40,751
93,496


Charge for the year on owned assets
-
5,683
11,257
16,940


Disposals
-
-
(16,308)
(16,308)



At 30 June 2024

-
58,428
35,700
94,128



Net book value



At 30 June 2024
269,472
39,771
33,770
343,013



At 30 June 2023
269,472
44,724
5,294
319,490

Page 4

 
JOHN CAMERON. (GRAZIER) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Debtors

2024
2023
£
£


Trade debtors
1,790
2,277

Other debtors
1,451
6,479

Prepayments and accrued income
3,176
2,034

6,417
10,790



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
8,789
14,952

Other taxation and social security
22,588
30,973

Other creditors
39,900
32,659

Accruals and deferred income
59,602
59,771

130,879
138,355



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10,500 (2023 - 10,500) Ordinary shares of £1.00 each
10,500
10,500



Page 5