| Campbell Barr Limited |
| Registered number: |
06972232 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
409 |
|
|
780 |
|
| Current assets |
| Debtors |
4 |
|
70,371 |
|
|
69,670 |
| Cash at bank and in hand |
|
|
111,670 |
|
|
144,389 |
|
|
|
182,041 |
|
|
214,059 |
|
| Creditors: amounts falling due within one year |
5 |
|
(81,836) |
|
|
(101,681) |
|
| Net current assets |
|
|
|
100,205 |
|
|
112,378 |
|
| Total assets less current liabilities |
|
|
|
100,614 |
|
|
113,158 |
|
|
| Provisions for liabilities |
|
|
|
(102) |
|
|
(195) |
|
|
| Net assets |
|
|
|
100,512 |
|
|
112,963 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1,000 |
|
|
1,000 |
| Profit and loss account |
|
|
|
99,512 |
|
|
111,963 |
|
| Shareholders' funds |
|
|
|
100,512 |
|
|
112,963 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| D. Barr |
| Director |
| Approved by the board on 26 May 2026 |
|
| Campbell Barr Limited |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
|
|
| 1 |
Accounting policies |
|
|
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). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Fixtures, fittings, tools and equipment |
over 2-5 years |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
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. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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. 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. Current and deferred tax liabilities are not discounted. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
|
|
Leased assets |
|
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 January 2025 |
6,155 |
|
Additions |
295 |
|
Disposals |
(607) |
|
At 31 December 2025 |
5,843 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2025 |
5,375 |
|
Charge for the year |
666 |
|
On disposals |
(607) |
|
At 31 December 2025 |
5,434 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
409 |
|
At 31 December 2024 |
780 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
69,395 |
|
69,660 |
|
Other debtors |
976 |
|
10 |
|
|
|
|
|
|
70,371 |
|
69,670 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Taxation and social security costs |
65,755 |
|
86,100 |
|
Other creditors |
16,081 |
|
15,581 |
|
|
|
|
|
|
81,836 |
|
101,681 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other financial commitments |
2025 |
|
2024 |
| £ |
£ |
|
|
Total future minimum payments under non-cancellable operating leases |
|
31,270 |
|
2,638 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Other information |
|
|
Campbell Barr Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
The Old Stables Mynthurst |
|
Leigh |
|
Reigate |
|
Surrey |
|
RH2 8RJ |