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J. & J. CAMPSIE LIMITED

Registered Number
SC035587
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2024

J. & J. CAMPSIE LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

CAMPSIE, Fatima
CAMPSIE, Michael Keith Cox

Registered Address

Station Garage
Coulter Road
Biggar
ML12 6EP

Registered Number

SC035587 (Scotland)
J. & J. CAMPSIE LIMITED
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3566,179569,940
Investments4560560
566,739570,500
Current assets
Stocks5104,77762,524
Debtors670,671114,104
Cash at bank and on hand211,246273,220
386,694449,848
Creditors amounts falling due within one year7(191,228)(238,669)
Net current assets (liabilities)195,466211,179
Total assets less current liabilities762,205781,679
Provisions for liabilities8(70,300)(67,735)
Net assets691,905713,944
Capital and reserves
Called up share capital4,5854,585
Profit and loss account687,320709,359
Shareholders' funds691,905713,944
The financial statements were approved and authorised for issue by the Board of Directors on 11 July 2025, and are signed on its behalf by:
CAMPSIE, Michael Keith Cox
Director
Registered Company No. SC035587
J. & J. CAMPSIE LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Defined contribution pension plan
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts 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 between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows: Land and buildings - 1% to 25% reducing balance Plant and machinery - 10% to 25% reducing balance Fixtures and fittings - 15% reducing balance Motor vehicles - 25% reducing balance
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, 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 the Income Statement.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Government grants or assistance
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Income Statement at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.
2.Average number of employees

20242023
Average number of employees during the year1515
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Total

£££££
Cost or valuation
At 01 November 23396,000264,218550,379117,6841,328,281
Additions--79,683-79,683
Disposals-(105,249)(151,416)(34,915)(291,580)
At 31 October 24396,000158,969478,64682,7691,116,384
Depreciation and impairment
At 01 November 23108,408191,262364,73193,940758,341
Charge for year3,17213,06048,0723,56267,866
On disposals-(94,498)(147,741)(33,763)(276,002)
At 31 October 24111,580109,824265,06263,739550,205
Net book value
At 31 October 24284,42049,145213,58419,030566,179
At 31 October 23287,59272,956185,64823,744569,940
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 November 23560560
At 31 October 24560560
Net book value
At 31 October 24560560
At 31 October 23560560

Notes

1Other investments other than loans
5.Stocks

2024

2023

££
Other stocks104,77762,524
Total104,77762,524
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables60,65492,046
Prepayments and accrued income10,01722,058
Total70,671114,104
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables147,284146,553
Taxation and social security17,30952,337
Other creditors-1,199
Accrued liabilities and deferred income26,63538,580
Total191,228238,669
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)70,30067,735
Total70,30067,735