Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30true2023-10-01falseScaffolding services116trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05278491 2023-10-01 2024-09-30 05278491 2022-10-01 2023-09-30 05278491 2024-09-30 05278491 2023-09-30 05278491 c:Director2 2023-10-01 2024-09-30 05278491 d:PlantMachinery 2023-10-01 2024-09-30 05278491 d:PlantMachinery 2024-09-30 05278491 d:PlantMachinery 2023-09-30 05278491 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 05278491 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 05278491 d:MotorVehicles 2023-10-01 2024-09-30 05278491 d:MotorVehicles 2024-09-30 05278491 d:MotorVehicles 2023-09-30 05278491 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 05278491 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 05278491 d:FurnitureFittings 2023-10-01 2024-09-30 05278491 d:FurnitureFittings 2024-09-30 05278491 d:FurnitureFittings 2023-09-30 05278491 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 05278491 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 05278491 d:OfficeEquipment 2023-10-01 2024-09-30 05278491 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 05278491 d:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 05278491 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-30 05278491 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-30 05278491 d:CurrentFinancialInstruments 2024-09-30 05278491 d:CurrentFinancialInstruments 2023-09-30 05278491 d:Non-currentFinancialInstruments 2024-09-30 05278491 d:Non-currentFinancialInstruments 2023-09-30 05278491 d:Non-currentFinancialInstruments 1 2024-09-30 05278491 d:Non-currentFinancialInstruments 1 2023-09-30 05278491 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 05278491 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 05278491 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 05278491 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 05278491 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 05278491 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 05278491 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 05278491 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-30 05278491 d:ShareCapital 2024-09-30 05278491 d:ShareCapital 2023-09-30 05278491 d:CapitalRedemptionReserve 2024-09-30 05278491 d:CapitalRedemptionReserve 2023-09-30 05278491 d:RetainedEarningsAccumulatedLosses 2024-09-30 05278491 d:RetainedEarningsAccumulatedLosses 2023-09-30 05278491 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 05278491 d:AcceleratedTaxDepreciationDeferredTax 2023-09-30 05278491 c:FRS102 2023-10-01 2024-09-30 05278491 c:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 05278491 c:FullAccounts 2023-10-01 2024-09-30 05278491 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05278491 2 2023-10-01 2024-09-30 05278491 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2023-10-01 2024-09-30 05278491 f:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 05278491










EXTREME SCAFFOLDING SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
EXTREME SCAFFOLDING SERVICES LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF EXTREME SCAFFOLDING SERVICES LIMITED
FOR THE YEAR ENDED 30 SEPTEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Extreme Scaffolding Services Limited for the year ended 30 September 2024 which comprise  the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Extreme Scaffolding Services Limited in accordance with the terms of our engagement letter dated 1st December 2021Our work has been undertaken solely to prepare for your approval the financial statements of Extreme Scaffolding Services Limited and state those matters that we have agreed to state to the director of Extreme Scaffolding Services Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Extreme Scaffolding Services Limited and its director for our work or for this report. 

It is your duty to ensure that Extreme Scaffolding Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Extreme Scaffolding Services Limited. You consider that Extreme Scaffolding Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Extreme Scaffolding Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



McColes & Co (Herts) Ltd
 
Chartered Accountants
  
First Floor
28 Whitehorse Street
Baldock
Hertfordshire
SG7 6QQ
17 April 2025
Page 1

 
EXTREME SCAFFOLDING SERVICES LIMITED
REGISTERED NUMBER: 05278491

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

Fixed assets
  

Intangible assets
 5 
10,120
11,385

Tangible assets
 6 
567,245
436,213

  
577,365
447,598

Current assets
  

Stocks
  
38,900
32,149

Debtors: amounts falling due within one year
 7 
2,016,485
1,791,981

Cash at bank and in hand
  
858,806
375,849

  
2,914,191
2,199,979

Creditors: amounts falling due within one year
 8 
(923,089)
(532,629)

Net current assets
  
 
 
1,991,102
 
 
1,667,350

Total assets less current liabilities
  
2,568,467
2,114,948

Creditors: amounts falling due after more than one year
 9 
(474,190)
(442,868)

Provisions for liabilities
  

Deferred tax
 11 
(124,355)
(98,981)

  
 
 
(124,355)
 
 
(98,981)

Net assets
  
1,969,922
1,573,099


Capital and reserves
  

Called up share capital 
  
2
2

Capital redemption reserve
  
1
1

Profit and loss account
  
1,969,919
1,573,096

  
1,969,922
1,573,099


Page 2

 
EXTREME SCAFFOLDING SERVICES LIMITED
REGISTERED NUMBER: 05278491
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 April 2025.




L Tunstall
Director

The notes on pages 4 to 13 form part of these financial statements.

Page 3

 
EXTREME SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 4

 
EXTREME SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.Accounting policies (continued)

 
1.4

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
1.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
1.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
1.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
1.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 5

 
EXTREME SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.Accounting policies (continued)

 
1.9

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
1.10

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
1.11

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 6

 
EXTREME SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.Accounting policies (continued)


1.11
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the methods below.

Depreciation is provided on the following basis:

Plant & machinery
-
25% reducing balance
Motor vehicles
-
25% reducing balance
Fixtures & fittings
-
25% straight line
Office equipment
-
33% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
1.12

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
1.13

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
1.14

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.15

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 7

 
EXTREME SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.Accounting policies (continued)

 
1.16

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
1.17

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.


2.


General information

The Company is a private company, limited by shares and registered in England.
Its registered number is: 05278491
Its Registered Office is:
Unit 1
Knowl Piece
Hitchin
Hertfordshire
SG4 0TY


3.


Judgements in applying accounting policies and key sources of estimation uncertainty

There have been no significant judgements made by management in preparing these financial statements.


4.


Employees

The average monthly number of employees, including directors, during the year was 11 (2023 - 6).

Page 8

 
EXTREME SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Intangible assets




Website development

£



Cost


At 1 October 2023
12,650



At 30 September 2024

12,650



Amortisation


At 1 October 2023
1,265


Charge for the year on owned assets
1,265



At 30 September 2024

2,530



Net book value



At 30 September 2024
10,120



At 30 September 2023
11,385



Page 9

 
EXTREME SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Tangible fixed assets





Plant & machinery
Motor vehicles
Fixtures & fittings
Total

£
£
£
£



Cost or valuation


At 1 October 2023
82,827
983,421
38,241
1,104,489


Additions
46,300
271,864
12,692
330,856


Disposals
-
(37,914)
-
(37,914)



At 30 September 2024

129,127
1,217,371
50,933
1,397,431



Depreciation


At 1 October 2023
38,085
596,202
33,987
668,274


Charge for the year on owned assets
22,760
19,778
6,849
49,387


Charge for the year on financed assets
-
143,176
-
143,176


Disposals
-
(30,651)
-
(30,651)



At 30 September 2024

60,845
728,505
40,836
830,186



Net book value



At 30 September 2024
68,282
488,866
10,097
567,245



At 30 September 2023
44,741
387,218
4,254
436,213


7.


Debtors

2024
2023
£
£


Trade debtors
1,278,429
1,278,560

Other debtors
712,490
489,651

Prepayments and accrued income
25,566
23,770

2,016,485
1,791,981


Page 10

 
EXTREME SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
140,000
140,000

Trade creditors
114,548
54,965

Corporation tax
140,880
177,012

Other taxation and social security
73,600
59,140

Obligations under finance lease and hire purchase contracts
89,585
85,968

Other creditors
362,176
13,369

Accruals and deferred income
2,300
2,175

923,089
532,629



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
73,334
213,334

Net obligations under finance leases and hire purchase contracts
343,300
171,978

Other creditors
57,456
57,456

Share capital treated as debt
100
100

474,190
442,868


Page 11

 
EXTREME SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
140,000
140,000


140,000
140,000

Amounts falling due 1-2 years

Bank loans
73,334
140,000


73,334
140,000

Amounts falling due 2-5 years

Bank loans
-
73,334


-
73,334


213,334
353,334


Page 12

 
EXTREME SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

11.


Deferred taxation




2024


£






At beginning of year
(98,981)


Charged to profit or loss
(25,374)



At end of year
(124,355)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(124,355)
(98,981)

(124,355)
(98,981)


12.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £27,622 (2023 - £18,077). Contributions totalling £0 (2023 - £0) were payable to the fund at the reporting date and are included in creditors.


13.


Related party transactions

The amount due to the director Mr L Tunstall, and included in other creditors at the reporting date, was £57,456 (2023: £57,456). The loan does not attract a rate of interest and is repayable on demand.
During the period the Company recorded net purchases of £1,279,050 (2023: £646,000) from its parent company Extreme Group Holdings Limited. Included within creditors is an intercompany balance of £348,822 (2023 - -£208,645).

 
Page 13