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REGISTERED NUMBER: 08197136 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 August 2024

for

A Star Scaffolding Ltd

A Star Scaffolding Ltd (Registered number: 08197136)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A Star Scaffolding Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTORS: L S Chadwick
T Hewitt





SECRETARY: L S Chadwick





REGISTERED OFFICE: Dudley Road
DARLINGTON
County Durham
DL1 4GG





REGISTERED NUMBER: 08197136 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
140 Coniscliffe Road
DARLINGTON
Co Durham
DL3 7RT

A Star Scaffolding Ltd (Registered number: 08197136)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 693,969 636,549
Investments 5 50 50
694,019 636,599

CURRENT ASSETS
Debtors 6 360,299 387,012
Cash at bank and in hand 372,862 229,384
733,161 616,396
CREDITORS
Amounts falling due within one year 7 232,098 183,890
NET CURRENT ASSETS 501,063 432,506
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,195,082

1,069,105

CREDITORS
Amounts falling due after more than one
year

8

(84,832

)

(122,900

)

PROVISIONS FOR LIABILITIES 10 (133,366 ) (119,011 )
NET ASSETS 976,884 827,194

CAPITAL AND RESERVES
Called up share capital 11 100 100
Investment property
revaluation 118,860 118,860
Retained earnings 857,924 708,234
SHAREHOLDERS' FUNDS 976,884 827,194

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

A Star Scaffolding Ltd (Registered number: 08197136)

Balance Sheet - continued
31 August 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 February 2025 and were signed on its behalf by:





L S Chadwick - Director


A Star Scaffolding Ltd (Registered number: 08197136)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

A Star Scaffolding Ltd 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from that standard.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income recognition
Income is recognised upon the completion of services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% on cost
Fixtures and fittings - 10% on cost
Motor vehicles - 15% on cost
Computer equipment - 25% on cost

Tangible fixed assets are measured at cost less accumulated depreciation, with the exception of freehold property which is held at fair value determined by the directors.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


A Star Scaffolding Ltd (Registered number: 08197136)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued
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 31 (2023 - 18 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST OR VALUATION
At 1 September 2023 275,000 701,172 715
Additions - 56,364 -
At 31 August 2024 275,000 757,536 715
DEPRECIATION
At 1 September 2023 - 411,657 221
Charge for year - 38,441 72
At 31 August 2024 - 450,098 293
NET BOOK VALUE
At 31 August 2024 275,000 307,438 422
At 31 August 2023 275,000 289,515 494

A Star Scaffolding Ltd (Registered number: 08197136)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST OR VALUATION
At 1 September 2023 128,940 4,206 1,110,033
Additions 55,767 862 112,993
At 31 August 2024 184,707 5,068 1,223,026
DEPRECIATION
At 1 September 2023 58,599 3,007 473,484
Charge for year 16,686 374 55,573
At 31 August 2024 75,285 3,381 529,057
NET BOOK VALUE
At 31 August 2024 109,422 1,687 693,969
At 31 August 2023 70,341 1,199 636,549

Cost or valuation at 31 August 2024 is represented by:

Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
Valuation in 2018 30,000 - -
Valuation in 2019 20,000 - -
Valuation in 2023 105,000 - -
Cost 120,000 757,536 715
275,000 757,536 715

Motor Computer
vehicles equipment Totals
£    £    £   
Valuation in 2018 - - 30,000
Valuation in 2019 - - 20,000
Valuation in 2023 - - 105,000
Cost 184,707 5,068 1,068,026
184,707 5,068 1,223,026

A Star Scaffolding Ltd (Registered number: 08197136)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 September 2023
and 31 August 2024 50
NET BOOK VALUE
At 31 August 2024 50
At 31 August 2023 50

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 107,496 175,848
Amounts owed by group undertakings 110,387 109,335
Other debtors 100,608 100,610
Directors' current accounts 1,951 -
Prepayments and accrued income 39,857 1,219
360,299 387,012

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 26,000 22,000
Hire purchase contracts 14,924 13,399
Trade creditors 67,456 24,950
Amounts owed to group undertakings 7,097 6,829
Taxation and social security 94,569 108,537
Other creditors 16,403 2,540
Directors' current accounts 1,431 1,565
Accruals and deferred income 4,218 4,070
232,098 183,890

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 2-5 years 57,190 55,152
Bank loans more than 5 years 23,723 48,905
Hire purchase contracts 3,919 18,843
84,832 122,900

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years 23,723 48,905

A Star Scaffolding Ltd (Registered number: 08197136)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

9. SECURED DEBTS

The following secured debts are included within creditors:
2024 2023
£ £
Bank loans 87,723 96,905
Hire Purchase 18,843 32,243
Total secured debt 106,566 129,148

Bank loans are secured over the property to which it relates.
HP Creditors are secured on the assets to which they relate.

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 133,366 119,011

Deferred
tax
£   
Balance at 1 September 2023 119,011
Accelerated capital allowances 14,355
Balance at 31 August 2024 133,366

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
58 Ordinary £1 74 74
26 Ordinary A £1 26 26

100 100

Each share class carries varying rights to dividends. Ordinary shares have attached to them full voting and capital distribution rights (including upon winding up).

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

2024 2023
£    £   
L S Chadwick
Balance outstanding at start of year (11 ) 15,167
Amounts advanced 2,275 -
Amounts repaid (313 ) (15,178 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,951 (11 )

A Star Scaffolding Ltd (Registered number: 08197136)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

T Hewitt
Balance outstanding at start of year (1,554 ) 6,554
Amounts advanced 123 -
Amounts repaid - (8,108 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,431 ) (1,554 )

13. ULTIMATE CONTROLLING PARTY

A Star Scaffolding Ltd is a wholly owned subsidiary of A Star Northern Limited, a company registered in England and Wales. The registered office of A Star Northern Limited is Dudley Road, Darlington, County Durham, United Kingdom, DL1 4GG.