Cameron Stewart (Northern Ireland) Limited 31/08/2025 iXBRL

Company registration number: NI035777

Cameron Stewart (Northern Ireland) Limited

Unaudited filleted abridged financial statements

31 August 2025

Cameron Stewart (Northern Ireland) Limited

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Notes to the financial statements

Cameron Stewart (Northern Ireland) Limited

Directors and other information


	Director	Mr Cameron Stewart


	Secretary	Cameron Stewart


	Company number	NI035777


	Registered office	21 Morgan Hill Road
		Cookstown
		Co. Tyrone
		BT80 8HA


	Accountants	ASM (D) Ltd
		79 Cunninghams Lane
		Dungannon
		Co Tyrone
		BT71 6BX




	Bankers	Ulster Bank Limited
		20 William Street
		Cookstown
		BT80 8ND


	Solicitors	Doris & McMahon
		63 James Street
		Cookstown
		BT80 8AE

Cameron Stewart (Northern Ireland) Limited

Report to the director on the preparation of the

unaudited statutory financial statements of Cameron Stewart (Northern Ireland) Limited

Year ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cameron Stewart (Northern Ireland) Limited for the year ended 31 August 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of Chartered Accountants Ireland, we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie.

This report is made solely to the director of Cameron Stewart (Northern Ireland) Limited, as a body, in accordance with the terms of our engagement letter dated 18 May 2015. Our work has been undertaken solely to prepare for your approval the financial statements of Cameron Stewart (Northern Ireland) Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of Chartered Accountants Ireland, as detailed at www.charteredaccountants.ie. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cameron Stewart (Northern Ireland) Limited and its director as a body for our work or for this report.

It is your duty to ensure that Cameron Stewart (Northern Ireland) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cameron Stewart (Northern Ireland) Limited. You consider that Cameron Stewart (Northern Ireland) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cameron Stewart (Northern Ireland) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

ASM (D) Ltd

Chartered Accountants

79 Cunninghams Lane

Dungannon

Co Tyrone

BT71 6BX

28 May 2026

Cameron Stewart (Northern Ireland) Limited

Abridged statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	2,708,161		2,726,036
		________		________
			2,708,161		2,726,036

Current assets
Stocks		185,000		177,500
Debtors		18,260		7,116
Investments	7	204,176		-
Cash at bank and in hand		1,112,788		946,465
		________		________
		1,520,224		1,131,081
Creditors: amounts falling due
within one year		( 496,585)		( 435,094)
		________		________
Net current assets			1,023,639		695,987
			________		________
Total assets less current liabilities			3,731,800		3,422,023

Creditors: amounts falling due
after more than one year			( 1,438)		( 5,907)

Provisions for liabilities			( 6,084)		( 7,911)

			________		________
Net assets			3,724,278		3,408,205
			________		________

Capital and reserves
Called up share capital			50,000		50,000
Other reserves			50,000		50,000
Profit and loss account			3,624,278		3,308,205
			________		________
Shareholder funds			3,724,278		3,408,205
			________		________

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 28 May 2026 , and are signed on behalf of the board by:

Mr Cameron Stewart

Director

Company registration number: NI035777

Cameron Stewart (Northern Ireland) Limited

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 21 Morgan Hill Road, Cookstown, Co. Tyrone, BT80 8HA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Licence	-	10 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	2 %	straight line
Fittings fixtures and equipment	-	20 %	reducing balance
Motor vehicles	-	20 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 14 (2024: 15 ).

5. Intangible assets


		£
	Cost
	At 1 September 2024 and 31 August 2025	156,303
		________
	Amortisation
	At 1 September 2024 and 31 August 2025	156,303
		________
	Carrying amount
	At 31 August 2025	-
		________
	At 31 August 2024	-
		________

6. Tangible assets


		£
	Cost
	At 1 September 2024 and 31 August 2025	3,274,983
		________
	Depreciation
	At 1 September 2024	548,947
	Charge for the year	17,875
		________
	At 31 August 2025	566,822
		________
	Carrying amount
	At 31 August 2025	2,708,161
		________
	At 31 August 2024	2,726,036
		________

Investment property

The value of the investment property as at 31 August 2025 has been reviewed by the directors and included at a value of £2,401,404 (2024: £2,401,404), being its considered open market value for existing use.

7. Investments

	2025	2024
	£	£
Other investments	204,176	-
	________	________