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CAMILLA TRAINING ASPECTS LIMITED

Registered Number
SC269558
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2024

CAMILLA TRAINING ASPECTS LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

HAMILTON, Angela
HAMILTON, James
HAMILTON, Steven
JACK, Maryann
MCBAIN, Steven

Company Secretary

HAMILTON, Heather

Registered Address

3 Camilla Grove
Auchtertool
Kirkcaldy
KY2 5XP

Registered Number

SC269558 (Scotland)
CAMILLA TRAINING ASPECTS LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3350,888364,482
350,888364,482
Current assets
Debtors4240,402113,036
Cash at bank and on hand779,789932,833
1,020,1911,045,869
Creditors amounts falling due within one year5(125,963)(135,362)
Net current assets (liabilities)894,228910,507
Total assets less current liabilities1,245,1161,274,989
Provisions for liabilities(2,060)(12,125)
Net assets1,243,0561,262,864
Capital and reserves
Called up share capital1,0001,000
Profit and loss account1,242,0561,261,864
Shareholders' funds1,243,0561,262,864
The financial statements were approved and authorised for issue by the Board of Directors on 10 June 2025, and are signed on its behalf by:
HAMILTON, James
Director
Registered Company No. SC269558
CAMILLA TRAINING ASPECTS LIMITED
Notes to the Financial Statements
for the year ended 30 November 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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year1010
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 23612,517
Additions21,250
Disposals(11,491)
At 30 November 24622,275
Depreciation and impairment
At 01 December 23248,035
Charge for year34,571
On disposals(11,218)
At 30 November 24271,387
Net book value
At 30 November 24350,888
At 30 November 23364,482
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables229,480102,653
Prepayments and accrued income10,92210,383
Total240,402113,036
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables21,68542,134
Taxation and social security72,52662,017
Other creditors8,9518,410
Accrued liabilities and deferred income22,80122,801
Total125,963135,362
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
HAMILTON, James02700270
02700270