2023-01-012023-12-312023-12-31false05650060TROJAN SCAFFOLDING 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TROJAN SCAFFOLDING LTD

Registered Number
05650060
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

TROJAN SCAFFOLDING LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

SHEPHERD, David Richard

Company Secretary

SHEPHERD, Doreen Elizabeth

Registered Address

1 Gemini Court
42a Throwley Way
Sutton
SM1 4AF

Registered Number

05650060 (England and Wales)
TROJAN SCAFFOLDING LTD
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets474,152101,194
74,152101,194
Current assets
Debtors5385,598505,065
Cash at bank and on hand8,3924,956
393,990510,021
Creditors amounts falling due within one year6(322,277)(361,354)
Net current assets (liabilities)71,713148,667
Total assets less current liabilities145,865249,861
Creditors amounts falling due after one year7(140,000)(200,000)
Provisions for liabilities8(4,807)(9,717)
Net assets1,05840,144
Capital and reserves
Called up share capital200200
Profit and loss account85839,944
Shareholders' funds1,05840,144
The financial statements were approved and authorised for issue by the Director on 16 September 2024, and are signed on its behalf by:
SHEPHERD, David Richard
Director
Registered Company No. 05650060
TROJAN SCAFFOLDING LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Vehicles25
Office Equipment25
2.Average number of employees

20232022
Average number of employees during the year55
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 January 23154,91635,70811,127201,751
Disposals(5,510)--(5,510)
At 31 December 23149,40635,70811,127196,241
Depreciation and impairment
At 01 January 2373,23917,9959,323100,557
Charge for year19,8384,42845124,717
On disposals(3,185)--(3,185)
At 31 December 2389,89222,4239,774122,089
Net book value
At 31 December 2359,51413,2851,35374,152
At 31 December 2281,67717,7131,804101,194
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables189,732262,013
Other debtors195,866243,052
Total385,598505,065
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables42,00727,150
Taxation and social security18,05425,369
Other creditors262,216308,835
Total322,277361,354
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts140,000200,000
Total140,000200,000
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)4,8079,717
Total4,8079,717