1 July 2024 false No description of principal activity Taxfiler 2024.6 SC475541business:PrivateLimitedCompanyLtd2024-07-012025-06-30 SC4755412024-06-30 SC4755412024-07-012025-06-30 SC475541business:AuditExemptWithAccountantsReport2024-07-012025-06-30 SC475541business:FilletedAccounts2024-07-012025-06-30 SC4755412025-06-30 SC475541business:Director12024-07-012025-06-30 SC475541business:Director22024-07-012025-06-30 SC475541business:RegisteredOffice2024-07-012025-06-30 SC4755412024-06-30 SC475541core:WithinOneYear2025-06-30 SC475541core:WithinOneYear2024-06-30 SC475541core:AfterOneYear2025-06-30 SC475541core:AfterOneYear2024-06-30 SC475541core:ShareCapitalcore:PreviouslyStatedAmount2025-06-30 SC475541core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 SC475541core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-06-30 SC475541core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 SC475541core:PreviouslyStatedAmount2025-06-30 SC475541core:PreviouslyStatedAmount2024-06-30 SC475541business:SmallEntities2024-07-012025-06-30 SC475541countries:Scotland2024-07-012025-06-30 SC475541core:LandBuildings2024-07-012025-06-30 SC475541core:PlantMachinery2024-07-012025-06-30 SC475541core:MotorVehicles2024-07-012025-06-30 SC475541core:ComputerEquipment2024-07-012025-06-30 SC475541core:LandBuildings2024-06-30 SC475541core:PlantMachinery2024-06-30 SC475541core:MotorVehicles2024-06-30 SC475541core:ComputerEquipment2024-06-30 SC475541core:LandBuildings2025-06-30 SC475541core:PlantMachinery2025-06-30 SC475541core:MotorVehicles2025-06-30 SC475541core:ComputerEquipment2025-06-30 SC4755412023-07-012024-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC475541 (Scotland)
J M Campbell Limited Filleted accounts for the year ended 30 June 2025
J M Campbell Limited Filleted accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
J M Campbell Limited Company Information for the year ended 30 June 2025
Directors
Mark Stewart Ridgeway Garreth Mikeal Porteous
Company Number
SC475541 (Scotland)
Registered Office
Plot 9 Dornoch Retail Park Dornoch IV25 3QY Scotland
Accountants
Cameron Consulting (Scotland) Ltd 7 Poles Road Dornoch IV25 3HP
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J M Campbell Limited Statement of financial position as at 30 June 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
84,868 
49,859 
Current assets
Inventories
10,046 
3,800 
Debtors
5
27,684 
53,121 
Cash at bank and in hand
56,514 
90,626 
94,244 
147,547 
Creditors: amounts falling due within one year
6
(68,470)
(96,982)
Net current assets
25,774 
50,565 
Total assets less current liabilities
110,642 
100,424 
Creditors: amounts falling due after more than one year
7
(17,040)
(3,258)
Net assets
93,602 
97,166 
Capital and reserves
Called up share capital
102 
102 
Profit and loss account
93,500 
97,064 
Shareholders' funds
93,602 
97,166 
For the year ending 30 June 2025 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.
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 16 September 2025 and were signed on its behalf by
Mark Stewart Ridgeway Director Company Registration No. SC475541
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J M Campbell Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
J M Campbell Limited is a private company, limited by shares, registered in Scotland, registration number SC475541. The registered office is Plot 9 Dornoch Retail Park, Dornoch, IV25 3QY, Scotland.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
Land is not depreciated
Plant & machinery
15% Straight Line
Motor vehicles
25% Reducing Balance
Computer equipment
33% Straight Line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 July 2024
44,379 
9,189 
29,340 
- 
82,908 
Additions
- 
2,723 
46,617 
1,693 
51,033 
Disposals
- 
- 
(29,340)
- 
(29,340)
At 30 June 2025
44,379 
11,912 
46,617 
1,693 
104,601 
Depreciation
At 1 July 2024
- 
5,728 
27,321 
- 
33,049 
Charge for the year
- 
1,787 
12,159 
564 
14,510 
Surplus on revaluation
- 
- 
(27,826)
- 
(27,826)
At 30 June 2025
- 
7,515 
11,654 
564 
19,733 
Net book value
At 30 June 2025
44,379 
4,397 
34,963 
1,129 
84,868 
At 30 June 2024
44,379 
3,461 
2,019 
- 
49,859 
- 5 -
J M Campbell Limited Notes to the Accounts for the year ended 30 June 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
15,075 
2,874 
Trade debtors
12,609 
32,247 
Other debtors
- 
18,000 
27,684 
53,121 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
2,000 
2,000 
Obligations under finance leases and hire purchase contracts
4,144 
- 
Trade creditors
38,148 
22,931 
Taxes and social security
19,831 
40,229 
Other creditors
1,398 
- 
Loans from directors
756 
30,472 
Accruals
2,193 
1,350 
68,470 
96,982 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,500 
3,258 
Obligations under finance leases and hire purchase contracts
15,540 
- 
17,040 
3,258 
8
Average number of employees
During the year the average number of employees was 3 (2024: 4).
- 6 -