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REGISTERED NUMBER: SC230933 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Grampian Scaffolding Limited

Grampian Scaffolding Limited (Registered number: SC230933)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Grampian Scaffolding Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: A L Robertson
A Clark





SECRETARY: A L Robertson





REGISTERED OFFICE: Quarry Road
Northfield Industrial Estate
Aberdeen
Aberdeenshire
AB16 5UU





REGISTERED NUMBER: SC230933 (Scotland)





ACCOUNTANTS: Alpha Business Services Limited
Chartered Accountant
Inverebrie
Ellon
Aberdeenshire
AB41 8PX

Grampian Scaffolding Limited (Registered number: SC230933)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 252,049 273,336
Investments 5 30,575 30,575
282,624 303,911

CURRENT ASSETS
Debtors 6 340,342 367,688
Cash at bank and in hand 90,024 162,660
430,366 530,348
CREDITORS
Amounts falling due within one year 7 164,289 159,023
NET CURRENT ASSETS 266,077 371,325
TOTAL ASSETS LESS CURRENT
LIABILITIES

548,701

675,236

CREDITORS
Amounts falling due after more than one
year

8

30,577

30,577
NET ASSETS 518,124 644,659

CAPITAL AND RESERVES
Called up share capital 30,660 30,660
Retained earnings 487,464 613,999
SHAREHOLDERS' FUNDS 518,124 644,659

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Grampian Scaffolding Limited (Registered number: SC230933)

Balance Sheet - continued
30 April 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 November 2024 and were signed on its behalf by:





A L Robertson - Director


Grampian Scaffolding Limited (Registered number: SC230933)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Grampian Scaffolding Limited is a private company, limited by shares , registered in Scotland. 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 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.
Improvements to property - 10% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost

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.

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

The average number of employees during the year was 23 (2023 - 24 ) .

Grampian Scaffolding Limited (Registered number: SC230933)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 May 2023 150,000 42,206 499,491
Additions - - -
Disposals - - -
At 30 April 2024 150,000 42,206 499,491
DEPRECIATION
At 1 May 2023 - 42,206 446,746
Charge for year - - 19,538
Eliminated on disposal - - -
At 30 April 2024 - 42,206 466,284
NET BOOK VALUE
At 30 April 2024 150,000 - 33,207
At 30 April 2023 150,000 - 52,745

Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 May 2023 4,532 282,608 978,837
Additions - 41,495 41,495
Disposals - (25,995 ) (25,995 )
At 30 April 2024 4,532 298,108 994,337
DEPRECIATION
At 1 May 2023 4,532 212,017 705,501
Charge for year - 38,744 58,282
Eliminated on disposal - (21,495 ) (21,495 )
At 30 April 2024 4,532 229,266 742,288
NET BOOK VALUE
At 30 April 2024 - 68,842 252,049
At 30 April 2023 - 70,591 273,336

5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
30.4.24 30.4.23
£    £   
Unlisted investments 30,575 30,575

Grampian Scaffolding Limited (Registered number: SC230933)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 324,568 348,768
Other debtors 15,774 18,920
340,342 367,688

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 15,824 13,687
Taxation and social security 81,855 82,917
Other creditors 66,610 62,419
164,289 159,023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Amounts owed to group undertakings 30,577 30,577