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Company Registration No. SC230785 (Scotland)
Duncan Scaffold Ltd Filleted accounts for the year ended 30 April 2024
Duncan Scaffold Ltd Filleted accounts Contents
Page
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Duncan Scaffold Ltd Company Information for the year ended 30 April 2024
Directors
John Derek Duncan Liam Duncan
Company Number
SC230785 (Scotland)
Registered Office
The Base Dochcarty Road Dingwall IV15 9UG
Accountants
Cameron Consulting (Scotland) Ltd 7 Poles Road Dornoch IV25 3HP
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Duncan Scaffold Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
436,414 
299,673 
Current assets
Debtors
106,249 
114,626 
Cash at bank and in hand
251,001 
193,110 
357,250 
307,736 
Creditors: amounts falling due within one year
(123,682)
(79,259)
Net current assets
233,568 
228,477 
Total assets less current liabilities
669,982 
528,150 
Creditors: amounts falling due after more than one year
(74,681)
(64,914)
Provisions for liabilities
Deferred tax
(67,284)
(52,679)
Net assets
528,017 
410,557 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
527,917 
410,457 
Shareholders' funds
528,017 
410,557 
For the year ending 30 April 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 September 2024 and were signed on its behalf by
John Derek Duncan Director Company Registration No. SC230785
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Duncan Scaffold Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Duncan Scaffold Ltd is a private company, limited by shares, registered in Scotland, registration number SC230785. The registered office is The Base, Dochcarty Road, Dingwall, IV15 9UG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight Line
Plant & machinery
15%-25% Straight Line
Motor vehicles
25% Straight Line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
196,676 
550,342 
265,250 
1,012,268 
Additions
- 
142,560 
73,939 
216,499 
At 30 April 2024
196,676 
692,902 
339,189 
1,228,767 
Depreciation
At 1 May 2023
25,462 
490,118 
197,015 
712,595 
Charge for the year
3,934 
40,717 
35,107 
79,758 
At 30 April 2024
29,396 
530,835 
232,122 
792,353 
Net book value
At 30 April 2024
167,280 
162,067 
107,067 
436,414 
At 30 April 2023
171,214 
60,224 
68,235 
299,673 
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Duncan Scaffold Ltd Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
92,176 
110,792 
Other debtors
14,073 
3,834 
106,249 
114,626 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
20,897 
16,057 
Obligations under finance leases and hire purchase contracts
66,678 
30,345 
Taxes and social security
21,517 
28,208 
Other creditors
1,753 
808 
Accruals
12,837 
3,841 
123,682 
79,259 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
74,681 
64,914 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
John Derek Duncan
Loan
3,607 
13,823 
3,607 
13,823 
3,607 
13,823 
3,607 
13,823 
9
Average number of employees
During the year the average number of employees was 15 (2023: 13).
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