2024-09-01 SC332569 2025-08-31 SC332569 2024-09-01 2025-08-31 SC332569 2024-08-31 SC332569 2023-09-01 2024-08-31 SC332569 uk-core:WithinOneYear 2024-08-31 SC332569 uk-core:WithinOneYear 2025-08-31 SC332569 uk-core:SharePremium 2025-08-31 SC332569 uk-core:SharePremium 2024-08-31 SC332569 uk-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC332569 uk-core:RetainedEarningsAccumulatedLosses 2024-08-31 SC332569 uk-bus:Director1 2024-09-01 2025-08-31 SC332569 uk-core:PlantMachinery 2024-09-01 2025-08-31 SC332569 uk-core:ToolsEquipment 2024-09-01 2025-08-31 SC332569 uk-core:FurnitureFittings 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure SC332569 uk-bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 SC332569 uk-bus:FRS102 2024-09-01 2025-08-31 SC332569 uk-bus:FilletedAccounts 2024-09-01 2025-08-31 SC332569 uk-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31

Draft

Brian Cameron Associates Limited

Registered Number:SC 332569

For the year ended 31 August 2025
Scotland
Unaudited Financial Statements

2

Draft

For the year ended 31 August 2025
Brian Cameron Associates Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Draft

Registered Number :

SC332569

As at 31 August 2025

Brian Cameron Associates Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

8,155
6,108
8,155
6,108

Current assets

Inventories

6,800
-

Trade and other receivables

2,304
21,837
2
2

Cash and cash equivalents

150
21,987
9,106

Trade and other payables: amounts falling due within one
year

(38,288)
(45,492)
3
(29,182)
(23,505)
Net current liabilities

Total assets less current liabilities

(15,350)
(23,074)
(15,350)
Net liabilities
(23,074)

Capital and reserves

Share premium account

100
100

Retained earnings

(15,450)
(23,174)
(15,350)
(23,074)
Shareholders' funds

For the year ended 31 August 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 of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006

The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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

Miss Julie Comins Director

These financial statements were approved and authorised for issue by the Board on 02 January 2026 and were signed by:

The notes form part of these financial statements

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4

Draft

For the year ended 31 August 2025
Brian Cameron Associates Limited
Notes to the Financial Statements
Statutory Information

Brian Cameron Associates Limited is a private limited company, limited by shares, domiciled in Scotland, registration
number SC 332569.

Registered address:

Campbell Cairns
Craigellachie
Aberlour
Banffshire
AB38 9SL

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

15% Reducing balance

15% Reducing balance

Computer equipment

15% Reducing balance

Fixtures and fittings
Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

2. Trade and other receivables

2024
2025

£

£

Trade debtors

20,567
846

Other debtors

1,270
1,458
2,304
21,837
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5

Draft

For the year ended 31 August 2025
Brian Cameron Associates Limited
Notes to the Financial Statements Continued

3. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Trade creditors

218
293

Taxation and social security

-
82

Other creditors

45,274
37,913
45,492
38,288

4. Average number of persons employed

During the year the average number of employees was 0 (2024 : 1)
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