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frs-core:ListedExchangeTraded 2021-11-30 09880568 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 09880568 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 09880568 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 09880568 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 09880568 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 09880568 frs-core:UnlistedNon-exchangeTraded 2021-11-30 09880568 frs-core:UnlistedNon-exchangeTraded 2020-11-30 09880568 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 09880568 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09880568 frs-core:DisposalsRepaymentsInvestments 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frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09880568 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09880568 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-30 09880568 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09880568 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09880568 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09880568 dpl-frs:CostSales 2020-12-01 2021-11-30 09880568 dpl-frs:CostSales 2020-11-30 09880568 dpl-frs:CostSales 2021-11-30 09880568 dpl-frs:DistributionCosts 2020-12-01 2021-11-30 09880568 dpl-frs:AdministrativeExpenses 2020-12-01 2021-11-30 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09880568 13 2020-12-01 2021-11-30 09880568 frs-core:CurrentFinancialInstruments 13 2021-11-30 09880568 frs-core:Non-currentFinancialInstruments 13 2021-11-30 09880568 14 2020-12-01 2021-11-30 09880568 frs-core:CurrentFinancialInstruments 14 2021-11-30 09880568 frs-core:Non-currentFinancialInstruments 14 2021-11-30 09880568 15 2020-12-01 2021-11-30 09880568 frs-core:CurrentFinancialInstruments 15 2021-11-30 09880568 frs-core:Non-currentFinancialInstruments 15 2021-11-30 09880568 16 2020-12-01 2021-11-30 09880568 frs-core:CurrentFinancialInstruments 16 2021-11-30 09880568 frs-core:Non-currentFinancialInstruments 16 2021-11-30 09880568 17 2020-12-01 2021-11-30 09880568 frs-core:CurrentFinancialInstruments 17 2021-11-30 09880568 frs-core:Non-currentFinancialInstruments 17 2021-11-30 09880568 18 2020-12-01 2021-11-30 09880568 frs-core:CurrentFinancialInstruments 18 2021-11-30 09880568 frs-core:Non-currentFinancialInstruments 18 2021-11-30 09880568 19 2020-12-01 2021-11-30 09880568 frs-core:CurrentFinancialInstruments 19 2021-11-30 09880568 frs-core:Non-currentFinancialInstruments 19 2021-11-30 09880568 20 2020-12-01 2021-11-30 09880568 frs-core:CurrentFinancialInstruments 20 2021-11-30 09880568 frs-core:Non-currentFinancialInstruments 20 2021-11-30 09880568 dpl-frs:Item1 2020-12-01 2021-11-30 09880568 dpl-frs:Item1 2020-11-30 09880568 dpl-frs:Item1 2021-11-30 09880568 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 09880568 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 09880568 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 09880568 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 09880568 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-01 2021-11-30 09880568 dpl-frs:Item2 2020-12-01 2021-11-30 09880568 dpl-frs:Item2 2020-11-30 09880568 dpl-frs:Item2 2021-11-30 09880568 dpl-frs:CostSales dpl-frs:Item2 2020-12-01 2021-11-30 09880568 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 09880568 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 09880568 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dpl-frs:Item5 2020-12-01 2021-11-30 09880568 dpl-frs:Item5 2020-11-30 09880568 dpl-frs:Item5 2021-11-30 09880568 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-30 09880568 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 09880568 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 09880568 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-30 09880568 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-30 09880568 dpl-frs:Item6 2020-12-01 2021-11-30 09880568 dpl-frs:Item6 2020-11-30 09880568 dpl-frs:Item6 2021-11-30 09880568 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-30 09880568 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 09880568 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 09880568 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-30 09880568 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-30 09880568 dpl-frs:Item7 2020-12-01 2021-11-30 09880568 dpl-frs:Item7 2020-11-30 09880568 dpl-frs:Item7 2021-11-30 09880568 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-30 09880568 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 09880568 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 09880568 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 09880568 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 09880568 dpl-frs:Item8 2020-12-01 2021-11-30 09880568 dpl-frs:Item8 2020-11-30 09880568 dpl-frs:Item8 2021-11-30 09880568 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 09880568 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 09880568 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 09880568 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-30 09880568 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-30 09880568 dpl-frs:Item9 2020-12-01 2021-11-30 09880568 dpl-frs:Item9 2020-11-30 09880568 dpl-frs:Item9 2021-11-30 09880568 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-30 09880568 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 09880568 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 09880568 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2021-11-30 09880568 dpl-frs:Item12 2020-12-01 2021-11-30 09880568 dpl-frs:Item12 2020-11-30 09880568 dpl-frs:Item12 2021-11-30 09880568 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-11-30 09880568 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 09880568 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 09880568 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-11-30 09880568 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-11-30 09880568 1 2020-12-01 2021-11-30 09880568 frs-countries:EnglandWales 2020-12-01 2021-11-30
Registered number: 09880568
Brook Scaffolding Limited
Unaudited Financial Statements
For The Year Ended 30 November 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09880568
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 684,970 468,470
684,970 468,470
CURRENT ASSETS
Stocks 5 - 55,000
Debtors 6 581,538 316,184
Cash at bank and in hand 35,101 65,171
616,639 436,355
Creditors: Amounts Falling Due Within One Year 7 (661,061 ) (337,962 )
NET CURRENT ASSETS (LIABILITIES) (44,422 ) 98,393
TOTAL ASSETS LESS CURRENT LIABILITIES 640,548 566,863
PROVISIONS FOR LIABILITIES
Deferred Taxation (36,642 ) (36,642 )
NET ASSETS 603,906 530,221
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 603,905 530,220
SHAREHOLDERS' FUNDS 603,906 530,221
Page 1
Page 2
For the year ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
W Brook
Director
30/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brook Scaffolding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09880568 . The registered office is Bankside Works, Darnall Road, Darnall, South Yorkshire, S9 5AH.
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:
Plant & Machinery 10% on reducing balance.
Motor Vehicles 25% on reducing balance.
Computer Equipment 25% on reducing balance.
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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2021: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2021 544,613 26,700 687 572,000
Additions 266,957 5,741 - 272,698
As at 30 November 2022 811,570 32,441 687 844,698
Depreciation
As at 1 December 2021 84,251 18,645 634 103,530
Provided during the period 52,732 3,449 17 56,198
As at 30 November 2022 136,983 22,094 651 159,728
Net Book Value
As at 30 November 2022 674,587 10,347 36 684,970
As at 1 December 2021 460,362 8,055 53 468,470
5. Stocks
2022 2021
£ £
Stock - 55,000
- 55,000
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 293,418 163,777
Other debtors 288,120 152,407
581,538 316,184
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 52,249 52,249
Bank loans and overdrafts 37,316 48,348
Other creditors 471,872 223,490
Taxation and social security 99,624 13,875
661,061 337,962
8. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
Page 4