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REGISTERED NUMBER: 02109894 (England and Wales)
















M25 Scaffolding Limited

Unaudited Financial Statements

for the Year Ended 28th February 2023






M25 Scaffolding Limited (Registered number: 02109894)






Contents of the Financial Statements
for the Year Ended 28th February 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


M25 Scaffolding Limited

Company Information
for the Year Ended 28th February 2023







Directors: D R Gakhar
H D Maddox





Registered office: Unit E3
Queens Road
Barnet
EN5 4DJ





Registered number: 02109894 (England and Wales)





Accountants: Playfair Partnerships Limited
4 Post Office Walk
Hertford
Hertfordshire
SG14 1DL

M25 Scaffolding Limited (Registered number: 02109894)

Statement of Financial Position
28th February 2023

2023 2022
Notes £    £   
Current assets
Debtors 4 101 316
Cash at bank 351 7,351
452 7,667
Creditors
Amounts falling due within one year 5 - 7,667
Net current assets 452 -
Total assets less current liabilities 452 -

Capital and reserves
Called up share capital 2 2
Retained earnings 450 (2 )
452 -

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2023 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.

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 28th November 2023 and were signed on its behalf by:





D R Gakhar - Director


M25 Scaffolding Limited (Registered number: 02109894)

Notes to the Financial Statements
for the Year Ended 28th February 2023

1. Statutory information

M25 Scaffolding Limited is a private company, limited by shares , registered in England and Wales. 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.

Going concern
The financial statements are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern on the basis that group undertakings will continue to support the company.

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 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.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. Employees and directors

The average number of employees during the year was NIL (2022 - NIL).

M25 Scaffolding Limited (Registered number: 02109894)

Notes to the Financial Statements - continued
for the Year Ended 28th February 2023

4. Debtors: amounts falling due within one year
2023 2022
£    £   
Amounts owed by group undertakings 101 -
Other debtors - 316
101 316

5. Creditors: amounts falling due within one year
2023 2022
£    £   
Amounts owed to group undertakings - 7,667

6. Secured debts

An unlimited intragroup guarantee exists between U & M Group Limited, M25 Scaffolding Limited, Bush Hill Construction Limited, U & M Piling Limited and Underpin & Makegood (Contracting) Limited to secure all liabilities of each other.

7. Related party disclosures

The company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.