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Registered number: 09671713
ARW Scaffold Contracting Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Whyfield Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09671713
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,010,131 1,867,082
2,010,131 1,867,082
CURRENT ASSETS
Debtors 5 242,409 225,291
Cash at bank and in hand 122,343 64,036
364,752 289,327
Creditors: Amounts Falling Due Within One Year 6 (151,639 ) (217,775 )
NET CURRENT ASSETS (LIABILITIES) 213,113 71,552
TOTAL ASSETS LESS CURRENT LIABILITIES 2,223,244 1,938,634
Creditors: Amounts Falling Due After More Than One Year 7 (384,401 ) (416,471 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (274,998 ) -
NET ASSETS 1,563,845 1,522,163
CAPITAL AND RESERVES
Called up share capital 9 1 1
Revaluation reserve 10 145,911 145,911
Profit and Loss Account 1,417,933 1,376,251
SHAREHOLDERS' FUNDS 1,563,845 1,522,163
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Anthony Whyte
Director
14/05/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ARW Scaffold Contracting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09671713 . The registered office is Ground Floor Building A, Green Court, Truro Business Park, Threemilestone, Truro, Cornwall, TR4 9LF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Fair value
Plant & Machinery 10% RB
Motor Vehicles 10% RB
Computer Equipment 25% RB
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Secured Debts
Long term loan creditor is secured against the freehold property of the company as per registered charges.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 20)
21 20
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 675,000 1,107,063 473,441 20,607 2,276,111
Additions - 218,916 170,070 5,184 394,170
Disposals - (41,000 ) (106,661 ) - (147,661 )
As at 31 March 2025 675,000 1,284,979 536,850 25,791 2,522,620
Depreciation
As at 1 April 2024 - 295,718 98,226 15,085 409,029
Provided during the period - 89,692 42,273 2,014 133,979
Disposals - - (30,519 ) - (30,519 )
As at 31 March 2025 - 385,410 109,980 17,099 512,489
Net Book Value
As at 31 March 2025 675,000 899,569 426,870 8,692 2,010,131
As at 1 April 2024 675,000 811,345 375,215 5,522 1,867,082
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 152,352 165,704
Prepayments and accrued income 53,374 13,010
PAYE & CIS (Debtors < 1 year) 24,407 46,367
Other debtors 560 210
VAT 11,716 -
242,409 225,291
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 12,992 68,897
Trade creditors 20,154 13,405
Bank loans and overdrafts 59,011 61,651
Corporation tax 23,340 -
Other taxes and social security 1,100 14,115
VAT - 5,892
Other creditors 458 755
Accruals and deferred income 1,520 2,000
Director's loan account 33,064 51,060
151,639 217,775
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 30,243 37,826
Bank loans 354,158 378,645
384,401 416,471
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 12,992 68,897
Later than one year and not later than five years 30,243 37,826
43,235 106,723
43,235 106,723
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
10. Reserves
Revaluation Reserve
£
As at 1 April 2024 145,911
As at 31 March 2025 145,911
Page 5