Company registration number 04797283 (England and Wales)
ALASDAIR CAMERON LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
ALASDAIR CAMERON LIMITED
COMPANY INFORMATION
Directors
Mr A Cameron
Mrs V Cameron
Company number
04797283
Registered office
Halifax House
Culmbridge Rd
Hemyock
Cullompton
Devon
EX15 3QW
Accountants
Streets Bush Limited
2 Barnfield Crescent
Exeter
EX1 1QT
ALASDAIR CAMERON LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9
ALASDAIR CAMERON LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
31,303
42,364
Tangible assets
4
933,098
955,110
964,401
997,474
Current assets
Stocks
5,000
5,000
Debtors
5
561,989
486,061
Cash at bank and in hand
27,784
203,599
594,773
694,660
Creditors: amounts falling due within one year
6
(989,180)
(1,133,379)
Net current liabilities
(394,407)
(438,719)
Total assets less current liabilities
569,994
558,755
Creditors: amounts falling due after more than one year
7
(272,150)
(333,907)
Provisions for liabilities
(66,468)
(62,253)
Net assets
231,376
162,595
Capital and reserves
Called up share capital
100
100
Revaluation reserve
132,124
132,124
Retained earnings
99,152
30,371
Total equity
231,376
162,595
ALASDAIR CAMERON LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 16 October 2025 and are signed on its behalf by:
Mr A Cameron
Director
Company Registration No. 04797283
ALASDAIR CAMERON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Alasdair Cameron Limited is a private company limited by shares incorporated in England and Wales. The registered office is Halifax House, Culmbridge Rd, Hemyock, Cullompton, Devon, EX15 3QW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. To come to this conclusion the directors have reviewed several key factors and financial commitments informing their decision. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is ten years. Where the estimated useful economic life cannot be reliably estimated, goodwill is amortised over a period not exceeding 5 years.

ALASDAIR CAMERON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Brand
Straight line over 10 years
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
No depreciation has been provided in respect of land
Leasehold improvements
Straight line over 5 years
Plant and equipment
33% on reducing balance
Fixtures and fittings
25% on reducing balance
Computers
Straight line over 3 years
Motor vehicles
25% on reducing balance

Freehold land and buildings are not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

ALASDAIR CAMERON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

ALASDAIR CAMERON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 6 -
1.11
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
36
42
3
Intangible fixed assets
Goodwill
Brand
Total
£
£
£
Cost
At 1 July 2024 and 30 June 2025
65,000
50,608
115,608
Amortisation and impairment
At 1 July 2024
53,000
20,244
73,244
Amortisation charged for the year
6,000
5,061
11,061
At 30 June 2025
59,000
25,305
84,305
Carrying amount
At 30 June 2025
6,000
25,303
31,303
At 30 June 2024
12,000
30,364
42,364
ALASDAIR CAMERON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost or valuation
At 1 July 2024
1,155,883
140,160
1,296,043
Additions
77,590
16,546
94,136
At 30 June 2025
1,233,473
156,706
1,390,179
Depreciation and impairment
At 1 July 2024
233,908
107,025
340,933
Depreciation charged in the year
97,030
19,118
116,148
At 30 June 2025
330,938
126,143
457,081
Carrying amount
At 30 June 2025
902,535
30,563
933,098
At 30 June 2024
921,976
33,134
955,110

Land and buildings with a carrying amount of £700,000 were revalued in 2022 by the directors on an open market basis. If the property had not been revalued, it would have been shown at its historic cost of £525,939.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
454,094
402,939
Other debtors
101,257
76,484
555,351
479,423
ALASDAIR CAMERON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
5
Debtors
(Continued)
- 8 -
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
6,638
6,638
Total debtors
561,989
486,061
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
136,481
113,463
Trade creditors
438,761
401,827
Taxation and social security
333,069
273,704
Other creditors
80,869
344,385
989,180
1,133,379
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
272,150
333,907

Bank loans are secured by fixed and floating charges over the assets of the company.

Creditors which fall due after five years are as follows:
2025
2024
£
£
Payable by instalments
180,603
224,895
ALASDAIR CAMERON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 9 -
8
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
946,610
1,074,602
9
Other income

During the period, an exceptional credit of £150,800 was recognised in the profit and loss account representing the successful resolution of a trade dispute which had incurred significant exceptional legal costs in the prior financial period.

10
Directors' transactions

At the year end, the directors owed the company £60,665 (202 4: £25,230). Interest was charged at the official rate and no repayment terms have been set.

2025-06-30 2024-07-01 false false false 16 October 2025 CCH Software CCH Accounts Production 2025.200 The principal activity of the company continued to be that of landscaping and gardening focusing on design, construction and maintenance.
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