REGISTERED NUMBER: SC277704 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Campbell Of Doune Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

H Campbell

SECRETARY:

Ms M J Campbell

REGISTERED OFFICE:

Clan House

Muthill Road

Crieff

PH7 4HQ

REGISTERED NUMBER:

SC277704 (Scotland)

ACCOUNTANTS:

EQ Accountants Ltd

47-49 The Square

Kelso

Roxburghshire

TD5 7HW

FIXED ASSETS

Tangible assets

4

456,106

466,763

Investments

5

46,659

40,333

502,765

507,096

CURRENT ASSETS

Stocks

3,500

3,500

Debtors

6

489,866

299,723

Cash at bank

353,362

522,898

846,728

826,121

CREDITORS

Amounts falling due within one year

7

184,076

288,064

NET CURRENT ASSETS

662,652

538,057

TOTAL ASSETS LESS CURRENT LIABILITIES

1,165,417

1,045,153

PROVISIONS FOR LIABILITIES

16,500

19,062

NET ASSETS

1,148,917

1,026,091

CAPITAL AND RESERVES

Called up share capital

111

111

Revaluation reserve

20,889

20,889

Retained earnings

1,127,917

1,005,091

1,148,917

1,026,091

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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 director and authorised for issue on 28 August 2026 and were signed by:

H Campbell - Director

1.	STATUTORY INFORMATION

Campbell Of Doune 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Freehold property:-

5% straight line

Plant and machinery:-

25% reducing balance

Fixtures and fittings:-

25% reducing balance

Motor vehicles:-

25% reducing balance

Computer equipment:-

33% straight line

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 14 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 December 2024

494,508

11,072

14,909

Additions

1,297

10,011

999

At 30 November 2025

495,805

21,083

15,908

DEPRECIATION

At 1 December 2024

85,888

7,486

9,325

Charge for year

21,837

1,100

1,615

At 30 November 2025

107,725

8,586

10,940

NET BOOK VALUE

At 30 November 2025

388,080

12,497

4,968

At 30 November 2024

408,620

3,586

5,584

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 December 2024

59,572

49,745

629,806

Additions

21,915

1,693

35,915

At 30 November 2025

81,487

51,438

665,721

DEPRECIATION

At 1 December 2024

24,842

35,502

163,043

Charge for year

14,161

7,859

46,572

At 30 November 2025

39,003

43,361

209,615

NET BOOK VALUE

At 30 November 2025

42,484

8,077

456,106

At 30 November 2024

34,730

14,243

466,763

Included in cost of land and buildings is freehold land of £ 57,775 (2024 - £ 57,775 ) which is not depreciated.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 December 2024

40,333

Additions

6,326

At 30 November 2025

46,659

NET BOOK VALUE

At 30 November 2025

46,659

At 30 November 2024

40,333

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade debtors

243,512

277,054

Deferred expenses

220,579

-

Other debtors

4,000

-

Prepayments and accrued income

21,775

22,669

489,866

299,723

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade creditors

30,464

23,829

Tax

70,429

75,221

Social security and other taxes

26,315

31,142

VAT

17,587

77,369

Other creditors

17,556

7,652

Credit card

9,544

9,522

Directors' current accounts

8,681

57,879

Accruals and deferred income

3,500

5,450

184,076

288,064