Company Registration No. SC436432 (Scotland)
Cameron Carnegie Consulting Ltd
Unaudited accounts
for the year ended 30 November 2024
Cameron Carnegie Consulting Ltd
Unaudited accounts
Contents
Cameron Carnegie Consulting Ltd
Company Information
for the year ended 30 November 2024
Directors
Mervyn Stanley
Lindsey Stanley
Company Number
SC436432 (Scotland)
Registered Office
8 Jock Inksons Brae
Elgin
Morayshire
IV30 1QE
Accountants
CMM Accountancy (Inverness) Limited
The Green House
Beechwood Business Park North
Inverness
IV2 3BL
Cameron Carnegie Consulting Ltd
Statement of financial position
as at 30 November 2024
Tangible assets
46,299
5,782
Cash at bank and in hand
45,875
25,483
Creditors: amounts falling due within one year
(57,675)
(18,070)
Net current assets
9,882
14,116
Total assets less current liabilities
56,181
19,898
Provisions for liabilities
Deferred tax
(8,796)
(1,098)
Called up share capital
100
100
Profit and loss account
47,285
18,700
Shareholders' funds
47,385
18,800
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 March 2025 and were signed on its behalf by
Mervyn Stanley
Director
Company Registration No. SC436432
Cameron Carnegie Consulting Ltd
Notes to the Accounts
for the year ended 30 November 2024
Cameron Carnegie Consulting Ltd is a private company, limited by shares, registered in Scotland, registration number SC436432. The registered office is 8 Jock Inksons Brae, Elgin, Morayshire, IV30 1QE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% straight line
Motor vehicles
20% reducing balance
Fixtures & fittings
20% to 33% straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its directors. Contributions payable are recognised in the profit and loss account when due.
Cameron Carnegie Consulting Ltd
Notes to the Accounts
for the year ended 30 November 2024
4
Tangible fixed assets
Total
At 30 November 2024
59,569
At 30 November 2024
13,270
At 30 November 2024
46,299
5
Average number of employees
During the year the average number of employees was 1 (2023: 1).