IRIS Accounts Production v25.1.4.42 04982192 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049821922024-03-31049821922025-03-31049821922024-04-012025-03-31049821922023-03-31049821922023-04-012024-03-31049821922024-03-3104982192ns15:EnglandWales2024-04-012025-03-3104982192ns14:PoundSterling2024-04-012025-03-3104982192ns10:Director12024-04-012025-03-3104982192ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3104982192ns10:SmallEntities2024-04-012025-03-3104982192ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3104982192ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3104982192ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3104982192ns10:FullAccounts2024-04-012025-03-3104982192ns10:Director22024-04-012025-03-3104982192ns10:RegisteredOffice2024-04-012025-03-3104982192ns5:CurrentFinancialInstruments2025-03-3104982192ns5:CurrentFinancialInstruments2024-03-3104982192ns5:Non-currentFinancialInstruments2025-03-3104982192ns5:Non-currentFinancialInstruments2024-03-3104982192ns5:ShareCapital2025-03-3104982192ns5:ShareCapital2024-03-3104982192ns5:RetainedEarningsAccumulatedLosses2025-03-3104982192ns5:RetainedEarningsAccumulatedLosses2024-03-3104982192ns5:PlantMachinery2024-04-012025-03-3104982192ns5:PlantMachinery2024-03-3104982192ns5:PlantMachinery2025-03-3104982192ns5:PlantMachinery2024-03-3104982192ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-03-3104982192ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-04-012025-03-3104982192ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2025-03-3104982192ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-03-3104982192ns5:CurrentFinancialInstrumentsns5:WithinOneYear2025-03-3104982192ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-31
REGISTERED NUMBER: 04982192 (England and Wales)
















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PASSINGHAM SCAFFOLDING LIMITED

PASSINGHAM SCAFFOLDING LIMITED (REGISTERED NUMBER: 04982192)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PASSINGHAM SCAFFOLDING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: J Passingham
J Passingham





REGISTERED OFFICE: 13-17 Hursley Road
Chandlers Ford
Eastleigh
Hampshire
SO53 2FW





REGISTERED NUMBER: 04982192 (England and Wales)





ACCOUNTANTS: Underwood Barron LLP
Monks Brook House
13 - 17 Hursley Road
Chandlers Ford
Eastleigh
Hampshire
SO53 2FW

PASSINGHAM SCAFFOLDING LIMITED (REGISTERED NUMBER: 04982192)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 155,162 141,253

CURRENT ASSETS
Debtors 5 84,854 123,457
Cash at bank 283,740 194,176
368,594 317,633
CREDITORS
Amounts falling due within one year 6 148,065 162,918
NET CURRENT ASSETS 220,529 154,715
TOTAL ASSETS LESS CURRENT
LIABILITIES

375,691

295,968

CREDITORS
Amounts falling due after more than one
year

7

(20,384

)

(31,150

)

PROVISIONS FOR LIABILITIES (38,775 ) (34,918 )
NET ASSETS 316,532 229,900

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings 316,132 229,500
SHAREHOLDERS' FUNDS 316,532 229,900

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 12 June 2025 and were signed on its behalf by:





J Passingham - Director


PASSINGHAM SCAFFOLDING LIMITED (REGISTERED NUMBER: 04982192)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Passingham 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents income derived from the company's principal activity, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 25% on cost, 25% on reducing balance and 20% 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 9 (2024 - 10 ) .

PASSINGHAM SCAFFOLDING LIMITED (REGISTERED NUMBER: 04982192)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 333,757
Additions 87,350
Disposals (97,878 )
At 31 March 2025 323,229
DEPRECIATION
At 1 April 2024 192,504
Charge for year 41,374
Eliminated on disposal (65,811 )
At 31 March 2025 168,067
NET BOOK VALUE
At 31 March 2025 155,162
At 31 March 2024 141,253

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2024 125,774
Additions 64,400
Disposals (69,209 )
At 31 March 2025 120,965
DEPRECIATION
At 1 April 2024 40,082
Charge for year 24,458
Eliminated on disposal (38,889 )
At 31 March 2025 25,651
NET BOOK VALUE
At 31 March 2025 95,314
At 31 March 2024 85,692

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 67,532 104,923
Other debtors 17,322 18,534
84,854 123,457

PASSINGHAM SCAFFOLDING LIMITED (REGISTERED NUMBER: 04982192)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 10,000 14,288
Hire purchase contracts 18,572 21,796
Trade creditors 14,489 8,259
Taxation and social security 93,401 68,685
Other creditors 11,603 49,890
148,065 162,918

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans 2,500 12,500
Hire purchase contracts 17,884 18,650
20,384 31,150

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Hire purchase contracts 36,456 40,446

The hire purchase debt is secured on the assets concerned.