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REGISTERED NUMBER: 13993023 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Wolf Scaffolding Limited

Wolf Scaffolding Limited (Registered number: 13993023)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Wolf Scaffolding Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: I Evans
G Coltman





REGISTERED OFFICE: Bretton House
Bell Meadow Business Park
Park Lane
Pulford
Chester
CH4 9EP





REGISTERED NUMBER: 13993023 (England and Wales)





ACCOUNTANTS: DUNCAN BOXWELL & COMPANY LIMITED
Bretton House
Bell Meadow Business Park
Pulford
Chester
Cheshire
CH4 9EP

Wolf Scaffolding Limited (Registered number: 13993023)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 3,167 4,167
Tangible assets 5 91,413 109,397
94,580 113,564

CURRENT ASSETS
Stocks - 24,000
Debtors 6 91,712 89,393
Cash at bank and in hand 3,808 24,650
95,520 138,043
CREDITORS
Amounts falling due within one year 7 201,526 167,752
NET CURRENT LIABILITIES (106,006 ) (29,709 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(11,426

)

83,855

CREDITORS
Amounts falling due after more than
one year

8

-

(4,858

)

PROVISIONS FOR LIABILITIES (22,024 ) (22,024 )
NET (LIABILITIES)/ASSETS (33,450 ) 56,973

Wolf Scaffolding Limited (Registered number: 13993023)

Balance Sheet - continued
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (33,451 ) 56,972
(33,450 ) 56,973

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 June 2025 and were signed on its behalf by:





I Evans - Director


Wolf Scaffolding Limited (Registered number: 13993023)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Wolf Scaffolding Limited 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 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.

Wolf Scaffolding Limited (Registered number: 13993023)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Contract revenue

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.

Construction contracts

Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the balance sheet date. This is normally measured by the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs, except where this would not be representative of the stage of completion.

Variations on contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable.

Where the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable they will be recoverable.

When it is probable that total contract costs will exceed revenue, the expected loss is recognised as an expense immediately.
Contract costs are recognised as expenses in the period in which they are incurred.

Where contract costs, plus recognised profits, less recognised losses and progress billings gives rise to an asset, the asset is included in debtors as amounts recoverable on contracts. Where such an amount gives rise to a liability, the liability is included in creditors as amounts due to customers.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

Wolf Scaffolding Limited (Registered number: 13993023)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 15% Reducing Balance
Motor vehicles - 20% Straight Line

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 4 (2024 - 5 ) .

Wolf Scaffolding Limited (Registered number: 13993023)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 5,000
AMORTISATION
At 1 April 2024 833
Charge for year 1,000
At 31 March 2025 1,833
NET BOOK VALUE
At 31 March 2025 3,167
At 31 March 2024 4,167

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 105,766 22,495 128,261
DEPRECIATION
At 1 April 2024 15,865 2,999 18,864
Charge for year 13,485 4,499 17,984
At 31 March 2025 29,350 7,498 36,848
NET BOOK VALUE
At 31 March 2025 76,416 14,997 91,413
At 31 March 2024 89,901 19,496 109,397

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 60,070 66,598
Other debtors 31,642 22,795
91,712 89,393

Wolf Scaffolding Limited (Registered number: 13993023)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 22,245 -
Trade creditors 10,627 32,137
Taxation and social security 58,779 15,145
Other creditors 109,875 120,470
201,526 167,752

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.25 31.3.24
£    £   
Other creditors - 4,858

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
G Coltman
Balance outstanding at start of year - 4,000
Amounts advanced 58,720 -
Amounts repaid (51,462 ) (4,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 7,258 -

I Evans
Balance outstanding at start of year - 4,000
Amounts advanced 60,428 -
Amounts repaid (52,683 ) (4,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 7,745 -

10. RELATED PARTY DISCLOSURES

The company is wholly owed by Initial Holdings Limited, a company incorporated in England and Wales.