REGISTERED NUMBER: SC357350 (Scotland)

Campbell & MacIntosh Limited

Financial Statements For The Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

S J Campbell

S MacIntosh

REGISTERED OFFICE:

Hillockhead

Glendeskry

Strathdon

Aberdeenshire

AB36 8XL

REGISTERED NUMBER:

SC357350 (Scotland)

ACCOUNTANTS:

The Long Partnership

Park House Centre

South Street

Elgin

IV30 1JB

FIXED ASSETS

Tangible assets

4

135,377

141,472

CURRENT ASSETS

Debtors

5

58,271

13,953

Cash at bank

13,861

75,791

72,132

89,744

CREDITORS

Amounts falling due within one year

6

49,095

101,921

NET CURRENT ASSETS/(LIABILITIES)

23,037

(12,177

)

TOTAL ASSETS LESS CURRENT LIABILITIES

158,414

129,295

PROVISIONS FOR LIABILITIES

7

30,178

25,450

NET ASSETS

128,236

103,845

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

128,234

103,843

SHAREHOLDERS' FUNDS

128,236

103,845

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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 23 June 2026 and were signed on its behalf by:

S J Campbell - Director

1.	STATUTORY INFORMATION

Campbell & MacIntosh Limited 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.

Land and buildings

-

4% on cost

Equipment

-

25% on reducing balance and 10% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

Equipment

Totals

£

£

£

COST

At 1 April 2025

20,900

327,409

348,309

Additions

-

24,361

24,361

Disposals

-

(8,800

)

(8,800

)

At 31 March 2026

20,900

342,970

363,870

DEPRECIATION

At 1 April 2025

13,376

193,461

206,837

Charge for year

836

29,065

29,901

Eliminated on disposal

-

(8,245

)

(8,245

)

At 31 March 2026

14,212

214,281

228,493

NET BOOK VALUE

At 31 March 2026

6,688

128,689

135,377

At 31 March 2025

7,524

133,948

141,472

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

47,591

8,500

Other debtors

10,680

5,453

58,271

13,953

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

5,796

15,112

Taxation and social security

32,155

13,985

Other creditors

11,144

72,824

49,095

101,921

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

30,178

25,450

Deferred

tax

£

Balance at 1 April 2025

25,450

Provided during year

4,728

Balance at 31 March 2026

30,178

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1 April 2025

103,843

Profit for the year

84,391

Dividends

(60,000

)

At 31 March 2026

128,234

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £60,000 were paid to the directors .

S J Campbell

is a director in the company

Included in other creditors is an interest free directors loan. There are no repayment terms.

31.3.26

31.3.25

£

£

Amount due to related party at the balance sheet date

1,640

63,063

11.	ULTIMATE CONTROLLING PARTY

The company is under the joint control of the directors.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Campbell & MacIntosh Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Campbell & MacIntosh Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Campbell & MacIntosh Limited and state those matters that we have agreed to state to the Board of Directors of Campbell & MacIntosh Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Campbell & MacIntosh Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Campbell & MacIntosh 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 Campbell & MacIntosh Limited. You consider that Campbell & MacIntosh 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 Campbell & MacIntosh 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.

The Long Partnership

Park House Centre

South Street

Elgin

IV30 1JB

23 June 2026