REGISTERED NUMBER: SC375040 (Scotland)

Unaudited Financial Statements

for the Year Ended 23 September 2025

for

HAMILTON & CO. MANAGEMENT LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D G Campbell

A D Campbell

REGISTERED OFFICE:

Campbell Fuel Oils

Denholm Way

Kilmarnock

KA1 3LS

REGISTERED NUMBER:

SC375040 (Scotland)

ACCOUNTANTS:

SD Business Management

Suite 4.5 Turnberry House

175 West George Street

Glasgow

G2 2LB

FIXED ASSETS

Tangible assets

4

83,197

231,145

CURRENT ASSETS

Debtors

5,439,947

2,628,059

Cash at bank

56,557

32,054

5,496,504

2,660,113

CREDITORS

Amounts falling due within one year

2,324,180

479,921

NET CURRENT ASSETS

3,172,324

2,180,192

TOTAL ASSETS LESS CURRENT LIABILITIES

3,255,521

2,411,337

CREDITORS

Amounts falling due after more than one year

-

(87,150

)

PROVISIONS FOR LIABILITIES

-

(17,583

)

NET ASSETS

3,255,521

2,306,604

CAPITAL AND RESERVES

Called up share capital

1,100

1,100

Retained earnings

3,254,421

2,305,504

3,255,521

2,306,604

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 23 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 23 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 23 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2026 and were signed on its behalf by:

D G Campbell - Director

A D Campbell - Director

1.	STATUTORY INFORMATION

Hamilton & Co. Management Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Hire purchase and leasing commitments

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 24 September 2024

498,030

Additions

12,583

Disposals

(140,762

)

At 23 September 2025

369,851

DEPRECIATION

At 24 September 2024

266,885

Charge for year

75,778

Eliminated on disposal

(56,009

)

At 23 September 2025

286,654

NET BOOK VALUE

At 23 September 2025

83,197

At 23 September 2024

231,145

5.	SECURED DEBTS

The Royal Bank of Scotland plc holds a floating charge over the undertaking and all property and assets present and future, including uncalled capital.

Obligations under finance lease are secured over the assets.