Jean Campbell Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC589038

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		47,226		51,979
Tangible Assets	5		-		471

			47,226		52,450
CURRENT ASSETS
Debtors	6	8,472		7,261
Cash at bank and in hand		59,003		28,200

		67,475		35,461
Creditors: Amounts Falling Due Within One Year	7	(60,907 )		(16,864 )

NET CURRENT ASSETS (LIABILITIES)			6,568		18,597

TOTAL ASSETS LESS CURRENT LIABILITIES			53,794		71,047

NET ASSETS			53,794		71,047

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			53,793		71,046

SHAREHOLDERS' FUNDS			53,794		71,047

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Jean Campbell Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

J Campbell

Director

15 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Jean Campbell Ltd is a private company, limited by shares, incorporated in England & Wales, registered number SC589038 . The registered office is Cawdor Estate Office, Cawdor, By Nairn, IV12 5XP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover comprises from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are patents and trademarks in relation to the company's trade. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

4 Years Straight Line

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Jean Campbell Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Intangible Assets

	Intellectual Property
	£
Cost
As at 1 March 2025	67,924
Additions	2,165

As at 28 February 2026	70,089

Amortisation
As at 1 March 2025	15,945
Impairment losses	6,918

As at 28 February 2026	22,863

Net Book Value
As at 28 February 2026	47,226

As at 1 March 2025	51,979

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 March 2025	1,886

As at 28 February 2026	1,886

Depreciation
As at 1 March 2025	1,415
Provided during the period	471

As at 28 February 2026	1,886

Net Book Value
As at 28 February 2026	-

As at 1 March 2025	471

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	607	-
VAT	7,865	7,261

	8,472	7,261

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Jean Campbell Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	5,451	4,462
Corporation tax	52,240	(548 )
Other taxes and social security	226	-
Accruals and deferred income	2,990	12,950

	60,907	16,864

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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