REGISTERED NUMBER: 07825559 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ARTHUR CAMERON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J W Cruickshank

Mrs J F Cruickshank

SECRETARY:

REGISTERED OFFICE:

Day House Hive

Wickwar Road

Kingswood

Gloucestershire

GL12 8JU

REGISTERED NUMBER:

07825559 (England and Wales)

ACCOUNTANTS:

Keller & Co

367b Church Road

Frampton Cotterell

Bristol

BS36 2AQ

FIXED ASSETS

Tangible assets

4

68,876

20,866

CURRENT ASSETS

Stocks

363,030

308,133

Debtors

5

302,972

338,908

Cash at bank

124,907

196,903

790,909

843,944

CREDITORS

Amounts falling due within one year

6

(404,522

)

(374,137

)

NET CURRENT ASSETS

386,387

469,807

TOTAL ASSETS LESS CURRENT LIABILITIES

455,263

490,673

CREDITORS

Amounts falling due after more than one year

7

(11,214

)

(20,427

)

PROVISIONS FOR LIABILITIES

(15,153

)

(5,217

)

NET ASSETS

428,896

465,029

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

428,895

465,028

SHAREHOLDERS' FUNDS

428,896

465,029

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 22 December 2025 and were signed on its behalf by:

J W Cruickshank - Director

1.	STATUTORY INFORMATION

Arthur Cameron 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.

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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% 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.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 12 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

36,094

17,396

3,622

57,112

Additions

25,647

34,476

-

60,123

At 31 March 2025

61,741

51,872

3,622

117,235

DEPRECIATION

At 1 April 2024

29,976

4,700

1,570

36,246

Charge for year

4,655

7,048

410

12,113

At 31 March 2025

34,631

11,748

1,980

48,359

NET BOOK VALUE

At 31 March 2025

27,110

40,124

1,642

68,876

At 31 March 2024

6,118

12,696

2,052

20,866

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

Additions

16,820

At 31 March 2025

16,820

DEPRECIATION

Charge for year

2,243

At 31 March 2025

2,243

NET BOOK VALUE

At 31 March 2025

14,577

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

126,605

116,877

Other debtors

176,367

222,031

302,972

338,908

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

3,364

-

Trade creditors

102,724

146,770

Taxation and social security

106,729

164,341

Other creditors

191,705

63,026

404,522

374,137

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

11,214

-

Other creditors

-

20,427

11,214

20,427

8.	RELATED PARTY DISCLOSURES

At the beginning of the year the directors owed the company £18,617.31. This was repaid in full during the year.