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REGISTERED NUMBER: SC027898 (Scotland)

Financial Statements For The Year Ended 28 February 2025

for

J S Campbell & Son (Plumbers) Limited

| J S Campbell & Son (Plumbers) Limited (Registered number: SC027898) |

Contents of the Financial Statements

For The Year Ended 28 February 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| J S Campbell & Son (Plumbers) Limited |

Company Information

For The Year Ended 28 February 2025

| DIRECTORS: | J S Campbell

| J Campbell

| REGISTERED OFFICE: | Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| REGISTERED NUMBER: | SC027898 (Scotland)

| ACCOUNTANTS: | Robb Ferguson Chartered Accountants

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| J S Campbell & Son (Plumbers) Limited (Registered number: SC027898) |

Statement of Financial Position

28 February 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 18,295 |  | 22,815 |  |

CURRENT ASSETS

Stocks | 27,083 |  | 20,773 |  |

Debtors | 5 | 78,702 |  | 90,442 |  |

Cash at bank and in hand | 163,572 |  | 153,375 |  |

269,357 |  | 264,590 |  |

CREDITORS

Amounts falling due within one year | 6 | 86,769 |  | 85,868 |  |

NET CURRENT ASSETS | 182,588 |  | 178,722 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 200,883 |  | 201,537 |  |

PROVISIONS FOR LIABILITIES | 3,476 |  | 4,335 |  |

NET ASSETS | 197,407 |  | 197,202 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 196,407 |  | 196,202 |  |

SHAREHOLDERS' FUNDS | 197,407 |  | 197,202 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| J S Campbell & Son (Plumbers) Limited (Registered number: SC027898) |

Statement of Financial Position - continued

28 February 2025

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2025 and were signed on its behalf by:

J S Campbell - Director

| J S Campbell & Son (Plumbers) Limited (Registered number: SC027898) |

Notes to the Financial Statements

For The Year Ended 28 February 2025

1. | STATUTORY INFORMATION

| J S Campbell & Son (Plumbers) Limited is a private company, limited by shares , registered in Scotland. 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 is stated net of VAT and trade discounts. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Leasehold Property | - | 10% on cost

| Fixed plant and equipment | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office equipment | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

| 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.

| J S Campbell & Son (Plumbers) Limited (Registered number: SC027898) |

Notes to the Financial Statements - continued

For The Year Ended 28 February 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

Fixed plant |  |

Leasehold | and | Motor | Office |  |

Property | equipment | vehicles | equipment | Totals |

| £ | £ | £ | £ | £

| COST

| At 1 March 2024 | 3,498 |  | 8,612 |  | 49,984 |  | - |  | 62,094 |  |

| Additions | - |  | - |  | - |  | 1,300 |  | 1,300 |  |

| At 28 February 2025 | 3,498 |  | 8,612 |  | 49,984 |  | 1,300 |  | 63,394 |  |

| DEPRECIATION

| At 1 March 2024 | 3,498 |  | 6,794 |  | 28,987 |  | - |  | 39,279 |  |

| Charge for year | - |  | 273 |  | 5,249 |  | 298 |  | 5,820 |  |

| At 28 February 2025 | 3,498 |  | 7,067 |  | 34,236 |  | 298 |  | 45,099 |  |

| NET BOOK VALUE

| At 28 February 2025 | - |  | 1,545 |  | 15,748 |  | 1,002 |  | 18,295 |  |

| At 29 February 2024 | - |  | 1,818 |  | 20,997 |  | - |  | 22,815 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 77,802 |  | 90,442 |  |

| Prepayments | 900 |  | - |  |

78,702 |  | 90,442 |  |

| J S Campbell & Son (Plumbers) Limited (Registered number: SC027898) |

Notes to the Financial Statements - continued

For The Year Ended 28 February 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade creditors | 33,147 |  | 28,848 |  |

| Tax | 1,295 |  | 3,972 |  |

| Social security and other taxes | 3,656 |  | 2,775 |  |

| VAT | 11,310 |  | 14,625 |  |

| Directors' current accounts | 30,233 |  | 31,894 |  |

| Accrued expenses | 7,128 |  | 3,754 |  |

86,769 |  | 85,868 |  |