| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| FOR |
| G S CAMPBELL (CONTRACTORS) LTD |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| FOR |
| G S CAMPBELL (CONTRACTORS) LTD |
| G S CAMPBELL (CONTRACTORS) LTD (REGISTERED NUMBER: SC224407) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| G S CAMPBELL (CONTRACTORS) LTD |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 10 Knockbreck Street |
| Tain |
| Ross-Shire |
| IV19 1BJ |
| G S CAMPBELL (CONTRACTORS) LTD (REGISTERED NUMBER: SC224407) |
| BALANCE SHEET |
| 31ST OCTOBER 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 7 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Other reserves |
| Retained earnings |
| The director acknowledges his 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. |
| G S CAMPBELL (CONTRACTORS) LTD (REGISTERED NUMBER: SC224407) |
| BALANCE SHEET - continued |
| 31ST OCTOBER 2025 |
| The financial statements were approved by Mr G Campbell the director and authorised for issue on |
| G S CAMPBELL (CONTRACTORS) LTD (REGISTERED NUMBER: SC224407) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| 1. | STATUTORY INFORMATION |
| G S Campbell (Contractors) Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Plant and machinery etc | - |
| 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. |
| 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 |
| G S CAMPBELL (CONTRACTORS) LTD (REGISTERED NUMBER: SC224407) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| COST |
| At 1st November 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31st October 2025 |
| DEPRECIATION |
| At 1st November 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31st October 2025 |
| NET BOOK VALUE |
| At 31st October 2025 |
| At 31st October 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other loan | 229,083 | 219,733 |
| Tore pledged funds | 51,136 | 51,136 |
| Amounts owed by participating interests | 2,000,989 | 2,000,060 |
| Prepayments |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Tax |
| Social security and other taxes |
| Pension Liability | 1,529 | 757 |
| VAT | 164,866 | 106,300 |
| Comp Credit Card-NGC | 5,984 | 5,935 |
| CIS Tax | 7,414 | 3,213 |
| Accrued expenses |
| 7. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax |
| Accelerated capital allowances |
| G S CAMPBELL (CONTRACTORS) LTD (REGISTERED NUMBER: SC224407) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| 7. | PROVISIONS FOR LIABILITIES - continued |
| Deferred |
| tax |
| £ |
| Balance at 1st November 2024 |
| Utilised during year | ( |
) |
| Balance at 31st October 2025 |