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Registered number: 10370284
Campbell Port Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10370284
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,003 1,878
1,003 1,878
CURRENT ASSETS
Debtors 5 61,146 25,695
Cash at bank and in hand 2,017 3,667
63,163 29,362
Creditors: Amounts Falling Due Within One Year 6 (111,333 ) (337,645 )
NET CURRENT ASSETS (LIABILITIES) (48,170 ) (308,283 )
TOTAL ASSETS LESS CURRENT LIABILITIES (47,167 ) (306,405 )
Creditors: Amounts Falling Due After More Than One Year 7 (3,513 ) (13,926 )
NET LIABILITIES (50,680 ) (320,331 )
CAPITAL AND RESERVES
Called up share capital 9 66,310 66,310
Profit and Loss Account (116,990 ) (386,641 )
SHAREHOLDERS' FUNDS (50,680) (320,331)
Page 1
Page 2
For the year ending 31 March 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr T A Hayes
Director
22 December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Campbell Port Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10370284 . The registered office is Gibson House Hurricane Court, Hurricane Close, Stafford, ST16 1GZ.
2. Accounting Policies
2.1. Basis of Preparation of 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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Going Concern Disclosure
At the balance sheet date, the company has net liabilities and is reliant on the support of the shareholders. The shareholders have indicated that they will not withdraw this support for the next 12 months. As such, the accounts have been prepared on the going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.  The policies adopted for the recognition of turnover are as follows:
Rendering of services 
When the outcome of a transaction can be estimated reliably, turnover from shipping container maintenance is recognised by reference to the stage of completion at the balance sheet date.  Stage of completion is measured by reference to the date the service is provided.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Plant & Machinery 5 years straight line
Motor Vehicles 5 years straight line
Computer Equipment 3 years straight line
2.5. Leasing and Hire Purchase Contracts
Assets acquired under hire purchase contracts are capitalised and depreciated over the shorter of the lease term and
the expected useful life of the asset. The related obligations, net of future finance charges, are included in creditors.
Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line
basis over the period of the lease.
2.6. 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.
...CONTINUED
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2.6. Taxation - continued
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.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.9. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2024 62,345
Additions 539
Disposals (14,884 )
As at 31 March 2025 48,000
Depreciation
As at 1 April 2024 60,467
Provided during the period 1,414
Disposals (14,884 )
As at 31 March 2025 46,997
Net Book Value
As at 31 March 2025 1,003
As at 1 April 2024 1,878
5. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 60,260 21,406
Prepayments and accrued income 886 833
VAT - 3,456
61,146 25,695
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Page 5
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors 43,993 51,398
Bank loans and overdrafts 10,419 10,162
Other taxes and social security 2,929 1,089
VAT 1,068 -
Net wages 180 -
Other creditors 14,204 21,909
Invoice financing 32,123 100
Accruals and deferred income 6,417 933
Amounts owed to associates - 252,054
111,333 337,645
7. Creditors: Amounts Falling Due After More Than One Year
31 March 2025 31 March 2024
£ £
Bank loans 3,513 13,926
8. Loans
An analysis of the maturity of loans is given below:
31 March 2025 31 March 2024
£ £
Amounts falling due within one year or on demand:
Bank loans 10,419 10,162
31 March 2025 31 March 2024
£ £
Amounts falling due between one and five years:
Bank loans 3,513 13,926
9. Share Capital
31 March 2025 31 March 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 66,310.00 each 66,310 66,310
10. Related Party Disclosures
At the year end, Campbell Port Services Limited owed £nil (2024 £252,054) to a company in which Mr T A Hayes is a director. The loan was provided interest free. During the year, £301,703 (2024 £nil) was written off in relation to this loan.
During the year, Campbell Port Services Limited made sales of £36,700 (2024 £64,390) to the associated company.
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