REGISTERED NUMBER: SC429116 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

A Campbell Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A I Campbell

REGISTERED OFFICE:

Littlewater Plantation Estate House

Methlick

Ellon

Aberdeenshire

AB41 7HU

REGISTERED NUMBER:

SC429116 (Scotland)

ACCOUNTANTS:

SBP

Accountants

27 Finlayson Street

Fraserburgh

Aberdeenshire

AB43 9JQ

FIXED ASSETS

Tangible assets

4

74,849

79,936

CURRENT ASSETS

Debtors

5

6,581

35,349

Cash at bank

20,819

16,330

27,400

51,679

CREDITORS

Amounts falling due within one year

6

32,113

33,786

NET CURRENT (LIABILITIES)/ASSETS

(4,713

)

17,893

TOTAL ASSETS LESS CURRENT LIABILITIES

70,136

97,829

CREDITORS

Amounts falling due after more than one year

7

(31,839

)

(45,288

)

PROVISIONS FOR LIABILITIES

(14,221

)

(15,655

)

NET ASSETS

24,076

36,886

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

24,075

36,885

SHAREHOLDERS' FUNDS

24,076

36,886

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 December 2025 and were signed by:

Mr A I Campbell - Director

1.	STATUTORY INFORMATION

A Campbell Solutions Ltd 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.

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 represents amounts receivable for services provided in the normal course of business, net of discounts and VAT. Revenue is recognised to the extent that it is probable that economic benefit will flow to the company and when its value can be measured with a sufficient degree of certainty and reliability. All income is recognised in the accounting period to which it relates.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 August 2024

50,413

105,418

1,633

157,464

Additions

19,889

-

-

19,889

Disposals

-

-

(1,058

)

(1,058

)

At 31 July 2025

70,302

105,418

575

176,295

DEPRECIATION

At 1 August 2024

30,106

45,886

1,536

77,528

Charge for year

10,045

14,883

48

24,976

Eliminated on disposal

-

-

(1,058

)

(1,058

)

At 31 July 2025

40,151

60,769

526

101,446

NET BOOK VALUE

At 31 July 2025

30,151

44,649

49

74,849

At 31 July 2024

20,307

59,532

97

79,936

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

Motor

vehicles

£

COST

At 1 August 2024

and 31 July 2025

87,718

DEPRECIATION

At 1 August 2024

30,547

Charge for year

14,293

At 31 July 2025

44,840

NET BOOK VALUE

At 31 July 2025

42,878

At 31 July 2024

57,171

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

5,481

11,234

Amounts recoverable on contract

1,100

24,115

6,581

35,349

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Hire purchase contracts

13,449

13,449

Trade creditors

-

1,200

Tax

8,807

10,620

VAT

5,446

5,889

Directors' current accounts

2,507

1,131

Accrued expenses

1,904

1,497

32,113

33,786

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Hire purchase contracts

31,839

45,288

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr A I Campbell.