1 December 2024 false No description of principal activity Taxfiler 2024.6 SC436432 business:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC436432 2024-11-30 SC436432 2024-12-01 2025-11-30 SC436432 business:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 SC436432 business:AbridgedAccounts 2024-12-01 2025-11-30 SC436432 2025-11-30 SC436432 business:Director1 2024-12-01 2025-11-30 SC436432 business:Director2 2024-12-01 2025-11-30 SC436432 business:RegisteredOffice 2024-12-01 2025-11-30 SC436432 2024-11-30 SC436432 core:WithinOneYear 2025-11-30 SC436432 core:WithinOneYear 2024-11-30 SC436432 core:ShareCapital core:PreviouslyStatedAmount 2025-11-30 SC436432 core:ShareCapital core:PreviouslyStatedAmount 2024-11-30 SC436432 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-11-30 SC436432 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-11-30 SC436432 core:PreviouslyStatedAmount 2025-11-30 SC436432 core:PreviouslyStatedAmount 2024-11-30 SC436432 business:SmallEntities 2024-12-01 2025-11-30 SC436432 countries:Scotland 2024-12-01 2025-11-30 SC436432 core:PlantMachinery 2024-12-01 2025-11-30 SC436432 core:MotorVehicles 2024-12-01 2025-11-30 SC436432 core:FurnitureFittings 2024-12-01 2025-11-30 SC436432 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC436432 (Scotland)
Cameron Carnegie Consulting Ltd Unaudited accounts for the year ended 30 November 2025
Cameron Carnegie Consulting Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Cameron Carnegie Consulting Ltd Company Information for the year ended 30 November 2025
Directors
Mervyn Stanley Lindsey Stanley
Company Number
SC436432 (Scotland)
Registered Office
8 Jock Inksons Brae Elgin Morayshire IV30 1QE
Accountants
CMM Accountancy (Inverness) Limited The Green House Beechwood Business Park North Inverness IV2 3BL
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Cameron Carnegie Consulting Ltd Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
34,820
46,299
Current assets
Debtors
5,330
21,682
Cash at bank and in hand
6,193
45,875
11,523
67,557
Creditors: amounts falling due within one year
(8,565)
(57,675)
Net current assets
2,958
9,882
Total assets less current liabilities
37,778
56,181
Provisions for liabilities
Deferred tax
(6,949)
(8,796)
Net assets
30,829
47,385
Capital and reserves
Called up share capital
100
100
Profit and loss account
30,729
47,285
Shareholders' funds
30,829
47,385
For the year ending 30 November 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 April 2026 and were signed on its behalf by
Mervyn Stanley Director Company Registration No. SC436432
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Cameron Carnegie Consulting Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Cameron Carnegie Consulting Ltd is a private company, limited by shares, registered in Scotland, registration number SC436432. The registered office is 8 Jock Inksons Brae, Elgin, Morayshire, IV30 1QE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% straight line
Motor vehicles
20% reducing balance
Fixtures & fittings
20% to 33% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its directors. Contributions payable are recognised in the profit and loss account when due.
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Cameron Carnegie Consulting Ltd Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 December 2024
59,569
At 30 November 2025
59,569
Depreciation
At 1 December 2024
13,270
Charge for the year
11,479
At 30 November 2025
24,749
Net book value
At 30 November 2025
34,820
At 30 November 2024
46,299
5
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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