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CAMERON CEILINGS AND PARTITIONS LTD

Registered Number
SC594040
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2025

CAMERON CEILINGS AND PARTITIONS LTD
Company Information
for the year from 1 May 2024 to 30 April 2025

Director | CAMERON, Paul Michael

Registered Address | Mckellar Accountancy, Unit Studio 2001 Mile End Mill, Abbey Mill Business Centre Ltd
| 12 Seedhill Road
| Paisley
| PA1 1JS

Registered Number | SC594040 (Scotland)

CAMERON CEILINGS AND PARTITIONS LTD
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 7,986 |  |  |  | 9,748
|  |  |  | 7,986 |  |  |  | 9,748
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 78,980 |  |  |  | 234,311 |  |
Cash at bank and on hand |  | 48,488 |  |  |  | 122,800 |  |
|  | 127,468 |  |  |  | 357,111 |  |
Creditors amounts falling due within one year | 5 | (106,902) |  |  |  | (119,232) |  |
Net current assets (liabilities) |  |  |  | 20,566 |  |  |  | 237,879
Total assets less current liabilities |  |  |  | 28,552 |  |  |  | 247,627
Creditors amounts falling due after one year | 6 |  |  | (18,274) |  |  |  | (24,453)
Provisions for liabilities | 7 |  |  | (1,517) |  |  |  | (1,852)
Net assets |  |  |  | 8,761 |  |  |  | 221,322
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 8,661 |  |  |  | 221,222
Shareholders' funds |  |  |  | 8,761 |  |  |  | 221,322

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 13 January 2026, and are signed on its behalf by:
CAMERON, Paul Michael Director Registered Company No. SC594040

CAMERON CEILINGS AND PARTITIONS LTD
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 May 24 | 39,359 |  | 39,359
| Additions | 790 |  | 790
| At 30 April 25 | 40,149 |  | 40,149
| Depreciation and impairment
| At 01 May 24 | 29,611 |  | 29,611
| Charge for year | 2,552 |  | 2,552
| At 30 April 25 | 32,163 |  | 32,163
| Net book value
| At 30 April 25 | 7,986 |  | 7,986
| At 30 April 24 | 9,748 |  | 9,748

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 7,747 |  | 27,585
| Other debtors | 71,233 |  | 206,726
| Total | 78,980 |  | 234,311

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 358 |  | 4,206
| Bank borrowings and overdrafts | 6,749 |  | 6,749
| Taxation and social security | 98,986 |  | 108,262
| Other creditors | 809 |  | 15
| Total | 106,902 |  | 119,232

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 18,274 |  | 24,453
| Total | 18,274 |  | 24,453

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 1,517 |  | 1,852
| Total | 1,517 |  | 1,852