Campbells Of Kintore Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC687331

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,689		3,969

			1,689		3,969
CURRENT ASSETS
Stocks	5	6,000		6,500
Debtors	6	1,439		7,358
Cash at bank and in hand		26,883		10,356

		34,322		24,214
Creditors: Amounts Falling Due Within One Year	7	(279,625 )		(213,598 )

NET CURRENT ASSETS (LIABILITIES)			(245,303 )		(189,384 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(243,614 )		(185,415 )

NET LIABILITIES			(243,614 )		(185,415 )

CAPITAL AND RESERVES
Called up share capital	8		100		1
Profit and Loss Account			(243,714 )		(185,416 )

SHAREHOLDERS' FUNDS			(243,614)		(185,415)

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Campbells Of Kintore Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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

Mr Allan Stuart Campbell

Director

14/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Campbells Of Kintore Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC687331 . The registered office is Leschangie Villa 67 Kingsfield Road, Kintore, Inverurie, AB51 0UD.

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 includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. 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:

Freehold	25% SLM
Plant & Machinery	25% SLM
Motor Vehicles	25 % SLM
Fixtures & Fittings	25% SLM
Computer Equipment	25 % SLM

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 28 (2025: 28)

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Campbells Of Kintore Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	4,437	6,706	1,323	12,466
Additions	400	-	-	400

As at 31 January 2026	4,837	6,706	1,323	12,866

Depreciation
As at 1 February 2025	2,523	5,148	826	8,497
Provided during the period	1,104	1,289	287	2,680

As at 31 January 2026	3,627	6,437	1,113	11,177

Net Book Value
As at 31 January 2026	1,210	269	210	1,689

As at 1 February 2025	1,914	1,558	497	3,969

5. Stocks

	2026	2025
	£	£
Finished goods	6,000	6,500

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	375	322
Other debtors	1,064	7,036

	1,439	7,358

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	9,371	1,501
Bank loans and overdrafts	-	15,000
Other creditors	31,879	29,127
Taxation and social security	238,375	167,970

	279,625	213,598

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	1

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