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REGISTERED NUMBER: 06838674 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 March 2024

for

PB Scaffold Design Limited

PB Scaffold Design Limited (Registered number: 06838674)






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PB Scaffold Design Limited

Company Information
for the year ended 31 March 2024







DIRECTOR: P J Barber





REGISTERED OFFICE: Century Offices
2175 Century Way
Thorpe Park
Leeds
LS15 8ZB





REGISTERED NUMBER: 06838674 (England and Wales)





ACCOUNTANTS: Beaumonts
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ

PB Scaffold Design Limited (Registered number: 06838674)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,695 3,495
2,695 3,495

CURRENT ASSETS
Debtors 6 348,463 356,342
Cash at bank 70,187 70,027
418,650 426,369
CREDITORS
Amounts falling due within one year 7 165,632 160,226
NET CURRENT ASSETS 253,018 266,143
TOTAL ASSETS LESS CURRENT
LIABILITIES

255,713

269,638

CREDITORS
Amounts falling due after more than one
year

8

(12,500

)

(22,500

)

PROVISIONS FOR LIABILITIES (253 ) (296 )
NET ASSETS 242,960 246,842

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 242,860 246,742
242,960 246,842

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 June 2024 and were signed by:




P J Barber - Director


PB Scaffold Design Limited (Registered number: 06838674)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

PB Scaffold Design 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.

Turnover
Turnover represents net invoiced sales generated from the provision of scaffold design services during the period.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of the business, amortised evenly over the estimated useful life.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost and 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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

The average number of employees during the year was 8 (2023 - 8 ) .

PB Scaffold Design Limited (Registered number: 06838674)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 68,350 1,875 70,225
AMORTISATION
At 1 April 2023
and 31 March 2024 68,350 1,875 70,225
NET BOOK VALUE
At 31 March 2024 - - -
At 31 March 2023 - - -

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2023 11,581
Additions 1,621
Disposals (837 )
At 31 March 2024 12,365
DEPRECIATION
At 1 April 2023 8,086
Charge for year 2,421
Eliminated on disposal (837 )
At 31 March 2024 9,670
NET BOOK VALUE
At 31 March 2024 2,695
At 31 March 2023 3,495

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 113,050 117,884
Other debtors 235,413 238,458
348,463 356,342

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 20,270 15,153
Trade creditors 119 303
Taxation and social security 134,191 134,409
Other creditors 11,052 10,361
165,632 160,226

PB Scaffold Design Limited (Registered number: 06838674)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 12,500 22,500

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 31.3.23
£    £   
Bank loans 22,500 32,500

10. OTHER FINANCIAL COMMITMENTS

The total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £11,180 (2023 - £4,432).

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
P J Barber
Balance outstanding at start of year 197,158 193,572
Amounts advanced 154,591 164,086
Amounts repaid (161,218 ) (160,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 190,531 197,158