Registered number
07826650
CCS Scaffolding Limited
Filleted Accounts
31 January 2024
CCS Scaffolding Limited
Registered number: 07826650
Balance Sheet
as at 31 January 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 777,728 768,109
Current assets
Stocks 239,107 -
Debtors 4 1,902,930 1,498,355
Cash at bank and in hand 601,293 2,725,684
2,743,330 4,224,039
Creditors: amounts falling due within one year 5 (451,819) (752,025)
Net current assets 2,291,511 3,472,014
Total assets less current liabilities 3,069,239 4,240,123
Provisions for liabilities (193,236) (136,971)
Net assets 2,876,003 4,103,152
Capital and reserves
Called up share capital 100 100
Profit and loss account 2,875,903 4,103,052
Shareholders' funds 2,876,003 4,103,152
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr A S Sian
Director
Approved by the board on 25 October 2024
CCS Scaffolding Limited
Notes to the Accounts
for the year ended 31 January 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 15% Reducing balance
Motor vehicles 25% Reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 19 36
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 February 2023 909,708 391,128 1,300,836
Additions 2,014 198,938 200,952
Disposals - (76,384) (76,384)
At 31 January 2024 911,722 513,682 1,425,404
Depreciation
At 1 February 2023 370,504 162,223 532,727
Charge for the year 81,028 81,063 162,091
On disposals - (47,142) (47,142)
At 31 January 2024 451,532 196,144 647,676
Net book value
At 31 January 2024 460,190 317,538 777,728
At 31 January 2023 539,204 228,905 768,109
4 Debtors 2024 2023
£ £
Trade debtors 563,942 765,192
Other debtors 1,338,988 733,163
1,902,930 1,498,355
5 Creditors: amounts falling due within one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts - 9,643
Trade creditors 172,428 477,215
Directors loan account 10,043 10,043
Taxation and social security costs 243,268 246,531
Other creditors 26,080 8,593
451,819 752,025
6 Other information
CCS Scaffolding Limited is a private company limited by shares and incorporated in England. Its registered office is:
Sian Business Park
Stonebridge Road
Northfleet, Gravesend
Kent
DA11 9BA
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