IRIS Accounts Production v25.4.12.37 SC029445 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC029445 2024-12-31 SC029445 2025-12-31 SC029445 2025-01-01 2025-12-31 SC029445 2023-12-31 SC029445 2024-01-01 2024-12-31 SC029445 2024-12-31 SC029445 ns15:Scotland 2025-01-01 2025-12-31 SC029445 ns14:PoundSterling 2025-01-01 2025-12-31 SC029445 ns10:Director1 2025-01-01 2025-12-31 SC029445 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC029445 ns10:SmallEntities 2025-01-01 2025-12-31 SC029445 ns10:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC029445 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC029445 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC029445 ns10:FullAccounts 2025-01-01 2025-12-31 SC029445 ns10:Director2 2025-01-01 2025-12-31 SC029445 ns10:CompanySecretary1 2025-01-01 2025-12-31 SC029445 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC029445 ns5:CurrentFinancialInstruments 2025-12-31 SC029445 ns5:CurrentFinancialInstruments 2024-12-31 SC029445 ns5:Non-currentFinancialInstruments 2025-12-31 SC029445 ns5:Non-currentFinancialInstruments 2024-12-31 SC029445 ns5:ShareCapital 2025-12-31 SC029445 ns5:ShareCapital 2024-12-31 SC029445 ns5:SharePremium 2025-12-31 SC029445 ns5:SharePremium 2024-12-31 SC029445 ns5:RevaluationReserve 2025-12-31 SC029445 ns5:RevaluationReserve 2024-12-31 SC029445 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC029445 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC029445 ns5:LandBuildings 2024-12-31 SC029445 ns5:PlantMachinery 2024-12-31 SC029445 ns5:FurnitureFittings 2024-12-31 SC029445 ns5:MotorVehicles 2024-12-31 SC029445 ns5:LandBuildings 2025-01-01 2025-12-31 SC029445 ns5:PlantMachinery 2025-01-01 2025-12-31 SC029445 ns5:FurnitureFittings 2025-01-01 2025-12-31 SC029445 ns5:MotorVehicles 2025-01-01 2025-12-31 SC029445 ns5:LandBuildings 2025-12-31 SC029445 ns5:PlantMachinery 2025-12-31 SC029445 ns5:FurnitureFittings 2025-12-31 SC029445 ns5:MotorVehicles 2025-12-31 SC029445 ns5:LandBuildings 2024-12-31 SC029445 ns5:PlantMachinery 2024-12-31 SC029445 ns5:FurnitureFittings 2024-12-31 SC029445 ns5:MotorVehicles 2024-12-31 SC029445 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-12-31 SC029445 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-01-01 2025-12-31 SC029445 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-12-31 SC029445 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-12-31 SC029445 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 SC029445 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 SC029445 ns5:Secured 2025-12-31 SC029445 ns5:Secured 2024-12-31 SC029445 ns5:RevaluationReserve 2024-12-31

REGISTERED NUMBER: SC029445 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

J. & G. CAMPBELL LIMITED

| J. & G. CAMPBELL LIMITED (REGISTERED NUMBER: SC029445) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| J. & G. CAMPBELL LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr T G Dun

| Mrs G E Dun

| SECRETARY: | Mr T G Dun

| REGISTERED OFFICE: | Main Street

| Oxton

| Berwickshire

| TD2 6PN

| REGISTERED NUMBER: | SC029445 (Scotland)

| ACCOUNTANTS: | J.H. Greenwood & Company

| Chartered Accountants

| Ava Lodge

| Castle Terrace

| Berwick Upon Tweed

| Northumberland

| TD15 1NP

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

J. & G. CAMPBELL LIMITED

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 J. & G. Campbell Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, 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 J. & G. Campbell 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 J. & G. Campbell Limited and state those matters that we have agreed to state to the Board of Directors of J. & G. Campbell 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 J. & G. Campbell Limited and its Board of Directors, as a body, for our work or for this report.

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

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

17 March 2026

| J. & G. CAMPBELL LIMITED (REGISTERED NUMBER: SC029445) |

BALANCE SHEET

31 DECEMBER 2025

| 31/12/25 | 31/12/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 711,545 |  | 858,731 |  |

CURRENT ASSETS

Stocks | 9,000 |  | 9,000 |  |

Debtors | 5 | 107,492 |  | 64,519 |  |

Cash at bank and in hand | 46,604 |  | 5,473 |  |

163,096 |  | 78,992 |  |

CREDITORS

Amounts falling due within one year | 6 | 392,232 |  | 362,208 |  |

NET CURRENT LIABILITIES | (229,136 | ) | (283,216 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 482,409 |  | 575,515 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (53,774 | ) | (132,643 | ) |

PROVISIONS FOR LIABILITIES | (93,831 | ) | (120,553 | ) |

NET ASSETS | 334,804 |  | 322,319 |  |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Share premium | 24,964 |  | 24,964 |  |

Revaluation reserve | 9 | 255,082 |  | 255,082 |  |

Retained earnings | 44,758 |  | 32,273 |  |

SHAREHOLDERS' FUNDS | 334,804 |  | 322,319 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

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

| J. & G. CAMPBELL LIMITED (REGISTERED NUMBER: SC029445) |

BALANCE SHEET - continued

31 DECEMBER 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 March 2026 and were signed on its behalf by:

Mrs G E Dun - Director

| J. & G. CAMPBELL LIMITED (REGISTERED NUMBER: SC029445) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| J. & G. Campbell 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 as modified by the revaluation of certain assets.

| 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Freehold property - 2 % on cost

| Plant and machinery - at varying rates on cost

| Fixtures and fittings - at varying rates on cost

| Motor vehicles - at varying rates on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| J. & G. CAMPBELL LIMITED (REGISTERED NUMBER: SC029445) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1 January 2025 | 327,223 |  | 50,340 |  | 12,740 |  | 1,503,446 |  | 1,893,749 |  |

| Additions | - |  | - |  | - |  | 29,950 |  | 29,950 |  |

| Disposals | - |  | - |  | - |  | (110,830 | ) | (110,830 | ) |

| At 31 December 2025 | 327,223 |  | 50,340 |  | 12,740 |  | 1,422,566 |  | 1,812,869 |  |

| DEPRECIATION

| At 1 January 2025 | 102,982 |  | 29,738 |  | 12,640 |  | 889,658 |  | 1,035,018 |  |

| Charge for year | 6,544 |  | 3,002 |  | 25 |  | 167,565 |  | 177,136 |  |

| Eliminated on disposal | - |  | - |  | - |  | (110,830 | ) | (110,830 | ) |

| At 31 December 2025 | 109,526 |  | 32,740 |  | 12,665 |  | 946,393 |  | 1,101,324 |  |

| NET BOOK VALUE

| At 31 December 2025 | 217,697 |  | 17,600 |  | 75 |  | 476,173 |  | 711,545 |  |

| At 31 December 2024 | 224,241 |  | 20,602 |  | 100 |  | 613,788 |  | 858,731 |  |

| J. & G. CAMPBELL LIMITED (REGISTERED NUMBER: SC029445) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 31 December 2025 is represented by:

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| Valuation in 2014 | 208,238 |  | - |  | - |  | - |  | 208,238 |  |

| Cost | 118,985 |  | 50,340 |  | 12,740 |  | 1,422,566 |  | 1,604,631 |  |

327,223 |  | 50,340 |  | 12,740 |  | 1,422,566 |  | 1,812,869 |  |

| If freehold property had not been revalued it would have been included at the following historical cost:

| 31/12/25 |  | 31/12/24

£ | £ |

| Cost | 120,985 |  | 120,985 |  |

| Aggregate depreciation | 34,061 |  | 34,061 |  |

| Freehold property was valued on an open market basis on 21 August 2013 by D M Hall LLP .

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST OR VALUATION

| At 1 January 2025

| and 31 December 2025 | 232,210 |  |

| DEPRECIATION

| At 1 January 2025 | 8,867 |  |

| Charge for year | 33,173 |  |

| At 31 December 2025 | 42,040 |  |

| NET BOOK VALUE

| At 31 December 2025 | 190,170 |  |

| At 31 December 2024 | 223,343 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/12/25 |  | 31/12/24

£ | £ |

| Trade debtors | 106,115 |  | 62,247 |  |

| Other debtors | 1,377 |  | 2,272 |  |

107,492 |  | 64,519 |  |

| J. & G. CAMPBELL LIMITED (REGISTERED NUMBER: SC029445) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans and overdrafts | 5,000 |  | 10,000 |  |

| Hire purchase contracts | 73,869 |  | 121,626 |  |

| Trade creditors | 33,271 |  | 31,995 |  |

| Taxation and social security | 86,531 |  | 7,791 |  |

| Other creditors | 193,561 |  | 190,796 |  |

392,232 |  | 362,208 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans | - |  | 5,000 |  |

| Hire purchase contracts | 53,774 |  | 127,643 |  |

53,774 |  | 132,643 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans | 5,000 |  | 15,000 |  |

| The Bank Of Scotland have a bond and floating charge over all sums due or to become due to them from the Company. The security particluars include the undertaking and all property and assets present and future of the Company including uncalled capital.

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 January 2025

| and 31 December 2025 | 255,082 |  |