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REGISTERED NUMBER: 00050470 (England and Wales)











Audited Financial Statements

for the Year Ended 31 March 2025

for

Campbell Smith & Company Limited

Campbell Smith & Company Limited (Registered number: 00050470)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Campbell Smith & Company Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: R C Cousins
C F Moloney
A R Wilkinson



SECRETARY: C F Moloney



REGISTERED OFFICE: 1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY



REGISTERED NUMBER: 00050470 (England and Wales)



SENIOR STATUTORY AUDITOR: Susan Ambrose FCCA FCA



AUDITORS: Butt Miller
Chartered Accountants and Statutory Auditor
1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY

Campbell Smith & Company Limited (Registered number: 00050470)

Statement of Financial Position
31 March 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Debtors 4 46,027 53,727
Cash at bank 76,303 68,004
122,330 121,731
CREDITORS
Amounts falling due within one year 5 (7,796 ) (7,444 )
NET CURRENT ASSETS 114,534 114,287
TOTAL ASSETS LESS CURRENT
LIABILITIES

114,534

114,287

CAPITAL AND RESERVES
Called up share capital 83,889 83,889
Retained earnings 30,645 30,398
SHAREHOLDERS' FUNDS 114,534 114,287

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 August 2025 and were signed on its behalf by:





R C Cousins - Director


Campbell Smith & Company Limited (Registered number: 00050470)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

Campbell Smith & Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 goods and services net of value added tax and trade discounts.

Profit is recognised on long term contracts, if the final outcome can be assessed with reasonable certainty, by including in the Income Statement turnover and related costs as contract activity progresses. Turnover is calculated by a surveyor's valuation less any provisions for non-recovery.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 2,905 10,297
Amounts owed by group undertakings 42,045 43,430
VAT 1,077 -
46,027 53,727

Campbell Smith & Company Limited (Registered number: 00050470)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 3,275 3,021
Tax 106 -
VAT - 1,023
Accruals 4,415 3,400
7,796 7,444

6. SECURED DEBTS

During the year Barclays Bank Plc held a fixed and floating charge over the undertaking and its assets, present and future. This charge was satisfied after the year end.

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Susan Ambrose FCCA FCA (Senior Statutory Auditor)
for and on behalf of Butt Miller

8. CONTINGENT LIABILITIES

During the year the bank held an unlimited supported cross-guarantee between all four group companies.

9. ULTIMATE PARENT COMPANY

The ultimate controlling party is Cousins Employee Ownership Trust. The immediate and ultimate parent company is Cousins Group Limited which is the parent company of the largest and smallest group for which consolidated accounts are prepared. Cousins Group Limited is registered at 1 Minster Court, Tuscam Way, Camberley, Surrey, GU15 3YY.