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REGISTERED NUMBER: 01066986 (England and Wales)















Strategic Report, Report of the Directors and

Financial Statements for the Year Ended 31 October 2023

for

JFE Attridge (Scaffolding Services)
Co. Limited

JFE Attridge (Scaffolding Services)
Co. Limited (Registered number: 01066986)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Strategic Report 2

Report of the Directors 3

Report of the Independent Auditors 5

Income Statement 9

Other Comprehensive Income 10

Balance Sheet 11

Statement of Changes in Equity 12

Cash Flow Statement 13

Notes to the Cash Flow Statement 14

Notes to the Financial Statements 15


JFE Attridge (Scaffolding Services)
Co. Limited

Company Information
for the Year Ended 31 October 2023







DIRECTORS: R E Attridge
J F Attridge





REGISTERED OFFICE: St Thomas House
83 Wolverhampton Road
Cannock
Staffs.
WS11 1AR





REGISTERED NUMBER: 01066986 (England and Wales)





AUDITORS: DTL Auditors Limited
on behalf of PFG Accountants Ltd
trading as CJM Associates
83 Wolverhampton Road
Cannock
Staffordshire
WS11 1AR

JFE Attridge (Scaffolding Services)
Co. Limited (Registered number: 01066986)

Strategic Report
for the Year Ended 31 October 2023

The directors present their strategic report for the year ended 31 October 2023.

REVIEW OF BUSINESS
The Company continues to operate in the infrastructure, utilities, conservation and refurbishment sectors of the
industry.

In the year ended 31 October 2023 sales were £12,532,687. This is an increase of £2,998,464 (31.4%) on the previous year. The Company made a profit after tax of £1,489,298

The Company carries out monthly financial reports. This enable s a review of the key performance indicators; turnover, operating costs, profitability and cash flow.

The Company expects to continue at a similar level of turnover and margin in the year to 31 October 2024.

PRINCIPAL RISKS AND UNCERTAINTIES
Credit Risk- the principle risk is from non-payment of work carried out. This could be as a result of Customers going
into liquidation.

Credit checks are carried out and a tighter credit control has been introduced.

New mobile software has been introduced to enable on site variations to be recorded and approved at the time it is
requested. This has resulted in less disputes at the final account stage.

Availability of materials is also a concern. The limited supply has resulted in higher prices. There has also been a
increase in the price of scaffold boards.

ON BEHALF OF THE BOARD:





J F Attridge - Director


31 July 2024

JFE Attridge (Scaffolding Services)
Co. Limited (Registered number: 01066986)

Report of the Directors
for the Year Ended 31 October 2023

The directors present their report with the financial statements of the company for the year ended 31 October 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of scaffold erection.

DIVIDENDS
Interim dividends of £364,800 have been declared for the year ended 31 October 2023. The Directors recommend that no final dividend be paid

DIRECTORS
The directors shown below have held office during the whole of the period from 1 November 2022 to the date of this report.

R E Attridge
J F Attridge

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

JFE Attridge (Scaffolding Services)
Co. Limited (Registered number: 01066986)

Report of the Directors
for the Year Ended 31 October 2023


AUDITORS
The auditors, DTL Auditors Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:





J F Attridge - Director


31 July 2024

Report of the Independent Auditors to the Members of
JFE Attridge (Scaffolding Services)
Co. Limited

Opinion
We have audited the financial statements of JFE Attridge (Scaffolding Services) Co. Limited (the 'company') for the year ended 31 October 2023 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31 October 2023 and of its profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of
JFE Attridge (Scaffolding Services)
Co. Limited


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditors to the Members of
JFE Attridge (Scaffolding Services)
Co. Limited


Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below:

· We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud.

· We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

· We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and UK tax legislation.

· Our tests included agreeing the financial statement disclosures to underlying supporting documentation, enquiries with management and enquiries of legal counsel.

There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it.

As in all our audits, we also addressed the risk of management override of internal controls by testing journal entries and evaluating whether there was evidence of management bias which represented a risk of material misstatement due to fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of
JFE Attridge (Scaffolding Services)
Co. Limited


Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




John Tiltman - DTL Auditors Limited (Senior Statutory Auditor)
for and on behalf of DTL Auditors Limited
on behalf of PFG Accountants Ltd
trading as CJM Associates
83 Wolverhampton Road
Cannock
Staffordshire
WS11 1AR

31 July 2024

JFE Attridge (Scaffolding Services)
Co. Limited (Registered number: 01066986)

Income Statement
for the Year Ended 31 October 2023

31.10.23 31.10.22
Notes £    £   

TURNOVER 12,532,687 9,534,223

Cost of sales 9,625,197 7,459,376
GROSS PROFIT 2,907,490 2,074,847

Administrative expenses 1,240,628 383,589
OPERATING PROFIT 4 1,666,862 1,691,258

Interest receivable and similar income 18,909 38,457
1,685,771 1,729,715
Amounts written off investments 5 - 538,585
Gain/loss on revaluation of assets (136,945 ) -
(136,945 ) 538,585
PROFIT BEFORE TAXATION 1,822,716 1,191,130

Tax on profit 6 333,418 287,485
PROFIT FOR THE FINANCIAL YEAR 1,489,298 903,645

JFE Attridge (Scaffolding Services)
Co. Limited (Registered number: 01066986)

Other Comprehensive Income
for the Year Ended 31 October 2023

31.10.23 31.10.22
Notes £    £   

PROFIT FOR THE YEAR 1,489,298 903,645


OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

1,489,298

903,645

JFE Attridge (Scaffolding Services)
Co. Limited (Registered number: 01066986)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 8 911,176 833,964

CURRENT ASSETS
Debtors 9 3,189,563 2,505,618
Cash at bank and in hand 8,408,717 5,228,945
11,598,280 7,734,563
CREDITORS
Amounts falling due within one year 10 5,366,928 2,579,637
NET CURRENT ASSETS 6,231,352 5,154,926
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,142,528

5,988,890

PROVISIONS FOR LIABILITIES 11 303,900 274,760
NET ASSETS 6,838,628 5,714,130

CAPITAL AND RESERVES
Called up share capital 12 4,564 4,564
Capital redemption reserve 13 1,348 1,348
Retained earnings 13 6,832,716 5,708,218
SHAREHOLDERS' FUNDS 6,838,628 5,714,130

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2024 and were signed on its behalf by:





J F Attridge - Director


JFE Attridge (Scaffolding Services)
Co. Limited (Registered number: 01066986)

Statement of Changes in Equity
for the Year Ended 31 October 2023

Called up Capital
share Retained redemption Total
capital earnings reserve equity
£    £    £    £   
Balance at 1 November 2021 4,564 5,169,373 1,348 5,175,285

Changes in equity
Dividends - (364,800 ) - (364,800 )
Total comprehensive income - 903,645 - 903,645
Balance at 31 October 2022 4,564 5,708,218 1,348 5,714,130

Changes in equity
Dividends - (364,800 ) - (364,800 )
Total comprehensive income - 1,489,298 - 1,489,298
Balance at 31 October 2023 4,564 6,832,716 1,348 6,838,628

JFE Attridge (Scaffolding Services)
Co. Limited (Registered number: 01066986)

Cash Flow Statement
for the Year Ended 31 October 2023

31.10.23 31.10.22
Notes £    £   
Cash flows from operating activities
Cash generated from operations 1 4,305,001 1,421,259
Tax paid (441,488 ) (174,430 )
Net cash from operating activities 3,863,513 1,246,829

Cash flows from investing activities
Purchase of tangible fixed assets (358,266 ) (81,951 )
Sale of tangible fixed assets 14,450 18,005
Interest received 18,909 38,457
Net cash from investing activities (324,907 ) (25,489 )

Cash flows from financing activities
Amount introduced by directors 5,966 300,000
Amount withdrawn by directors - (296,000 )
Equity dividends paid (364,800 ) (364,800 )
Net cash from financing activities (358,834 ) (360,800 )

Increase in cash and cash equivalents 3,179,772 860,540
Cash and cash equivalents at beginning of
year

2

5,228,945

4,368,405

Cash and cash equivalents at end of year 2 8,408,717 5,228,945

JFE Attridge (Scaffolding Services)
Co. Limited (Registered number: 01066986)

Notes to the Cash Flow Statement
for the Year Ended 31 October 2023

1. RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS
31.10.23 31.10.22
£    £   
Profit before taxation 1,822,716 1,191,130
Depreciation charges 271,213 243,260
Profit on disposal of fixed assets (4,609 ) (9,178 )
Gain on revaluation of fixed assets (136,945 ) -
Finance income (18,909 ) (38,457 )
1,933,466 1,386,755
Increase in trade and other debtors (683,945 ) (595,349 )
Increase in trade and other creditors 3,055,480 629,853
Cash generated from operations 4,305,001 1,421,259

2. CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 October 2023
31.10.23 1.11.22
£    £   
Cash and cash equivalents 8,408,717 5,228,945
Year ended 31 October 2022
31.10.22 1.11.21
£    £   
Cash and cash equivalents 5,228,945 4,368,405


3. ANALYSIS OF CHANGES IN NET FUNDS

At 1.11.22 Cash flow At 31.10.23
£    £    £   
Net cash
Cash at bank and in hand 5,228,945 3,179,772 8,408,717
5,228,945 3,179,772 8,408,717
Total 5,228,945 3,179,772 8,408,717

JFE Attridge (Scaffolding Services)
Co. Limited (Registered number: 01066986)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

JFE Attridge (Scaffolding Services) Co. 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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" and the Companies Act 2006. The
financial statements have been prepared under the historical cost convention.
The financial statements have been prepared on a going concern basis which assumes that the company will
continue to operate for the foreseeable future. However, not all events or conditions can be predicted with the
event of COVID-19 pandemic, which has brought with it additional unprecedented levels of uncertainty and the
inability to assess fully, therefore, the impact of that on not only the company but also on the customers and
suppliers it trades with.
The directors have reasonable expectation that the company has adequate resources to continue operations for
the foreseeable future. For this reason they are continuing to adopt the going concern basis

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.
Leasehold Property Improvement - in accordance with the property
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

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.


JFE Attridge (Scaffolding Services)
Co. Limited (Registered number: 01066986)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

2. ACCOUNTING POLICIES - continued
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
31.10.23 31.10.22
£    £   
Wages and salaries 4,224,324 3,648,548
Social security costs 421,535 378,211
Other pension costs 259,211 (21,214 )
4,905,070 4,005,545

The average number of employees during the year was as follows:
31.10.23 31.10.22

Employees including diectors 83 83

31.10.23 31.10.22
£    £   
Directors' remuneration 37,455 46,059
Directors' pension contributions to money purchase schemes 204,400 -

4. OPERATING PROFIT

The operating profit is stated after charging/(crediting):

31.10.23 31.10.22
£    £   
Depreciation - owned assets 271,213 243,260
Profit on disposal of fixed assets (4,609 ) (9,178 )
Auditors' remuneration 18,256 14,731

JFE Attridge (Scaffolding Services)
Co. Limited (Registered number: 01066986)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

5. AMOUNTS WRITTEN OFF INVESTMENTS

31.10.23 31.10.22
£ £
Investment movement (136,945) 538,585

6. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
31.10.23 31.10.22
£    £   
Current tax:
UK corporation tax 347,817 323,351
Prior Year Adjustments (43,539 ) (36,375 )
Total current tax 304,278 286,976

Deferred tax 29,140 509
Tax on profit 333,418 287,485

7. DIVIDENDS
31.10.23 31.10.22
£    £   
Ordinary shares of £1 each
Interim 364,800 364,800

JFE Attridge (Scaffolding Services)
Co. Limited (Registered number: 01066986)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

8. TANGIBLE FIXED ASSETS
Leasehold Fixtures
Property and Motor
Improvement fittings vehicles Totals
£    £    £    £   
COST
At 1 November 2022 416,015 201,189 1,766,246 2,383,450
Additions - - 358,266 358,266
Disposals - - (14,996 ) (14,996 )
At 31 October 2023 416,015 201,189 2,109,516 2,726,720
DEPRECIATION
At 1 November 2022 317,123 123,845 1,108,518 1,549,486
Charge for year 28,320 11,105 231,788 271,213
Eliminated on disposal - - (5,155 ) (5,155 )
At 31 October 2023 345,443 134,950 1,335,151 1,815,544
NET BOOK VALUE
At 31 October 2023 70,572 66,239 774,365 911,176
At 31 October 2022 98,892 77,344 657,728 833,964

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 2,477,660 2,191,985
Bad Debt Provision (18,000 ) (18,000 )
Other debtors 8,247 2,448
Vehicle Deposits - 16,264
VAT 437,628 285,411
Prepayments and accrued income 284,028 27,510
3,189,563 2,505,618

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade creditors 444,319 133,062
Tax 186,141 323,351
Social security and other taxes 61,083 77,728
Other creditors 4,223,082 1,510,903
Net Wages Control - (9,597 )
Directors' current accounts 314,430 314,430
Accruals and deferred income 137,873 229,760
5,366,928 2,579,637

JFE Attridge (Scaffolding Services)
Co. Limited (Registered number: 01066986)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

11. PROVISIONS FOR LIABILITIES
31.10.23 31.10.22
£    £   
Deferred tax 303,900 274,760

Deferred
tax
£   
Balance at 1 November 2022 274,760
Provided during year 29,140
Balance at 31 October 2023 303,900

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.23 31.10.22
value: £    £   
4,564 Ordinary £1 4,564 4,564

13. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 November 2022 5,708,218 1,348 5,709,566
Profit for the year 1,489,298 1,489,298
Dividends (364,800 ) (364,800 )
At 31 October 2023 6,832,716 1,348 6,834,064

14. RELATED PARTY DISCLOSURES

As at 31st October 2023, the total amount owed to Atthire Ltd was £4,234,582 (2022: £1,838,581). The amount due from Atthire Ltd was £460,000 (2022: £352,000). During the period there were intercompany sales from Atthire Ltd of £3,300,000 (2022 - £2,152,887)