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Registered number: 08610090
Granary Scaffolding Limited
Unaudited Financial Statements
For The Year Ended 29 September 2024
Shaikh & Co Ltd
Registered Auditors and Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08610090
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 140,024 131,673
140,024 131,673
CURRENT ASSETS
Stocks 5 35,000 30,000
Debtors 6 166,849 115,925
201,849 145,925
Creditors: Amounts Falling Due Within One Year 7 (350,354 ) (234,887 )
NET CURRENT ASSETS (LIABILITIES) (148,505 ) (88,962 )
TOTAL ASSETS LESS CURRENT LIABILITIES (8,481 ) 42,711
Creditors: Amounts Falling Due After More Than One Year 8 (48,904 ) (49,061 )
NET LIABILITIES (57,385 ) (6,350 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 65,602 67,281
Profit and Loss Account (123,087 ) (73,731 )
SHAREHOLDERS' FUNDS (57,385) (6,350)
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For the year ending 29 September 2024 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 Dave Hayward
Director
18/06/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Granary Scaffolding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08610090 . The registered office is 51 St Mary's Road, Tonbridge, Kent, TN9 2LE.
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. Going Concern Disclosure
The validity of the going concern assumption will depend on the continuing support of the director for the forseable future, together with the ability of the company to continue to trade profitably in the future. On this basis, the director consider it appropriate to prepare the financial statements on the going conern basis. The financial statements do not include any adjustments that would result from a withdrawel of the above support.
2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.4. 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:
Plant & Machinery 2.5% reducing balance method
Motor Vehicles 25% reducing balance method
Computer Equipment 25% reducing balance method
2.5. 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.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 2 2
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 30 September 2023 230,107 56,300 285 286,692
Additions - 18,020 - 18,020
As at 29 September 2024 230,107 74,320 285 304,712
Depreciation
As at 30 September 2023 106,753 48,002 264 155,019
Provided during the period 3,084 6,580 5 9,669
As at 29 September 2024 109,837 54,582 269 164,688
Net Book Value
As at 29 September 2024 120,270 19,738 16 140,024
As at 30 September 2023 123,354 8,298 21 131,673
5. Stocks
2024 2023
£ £
Finished goods 35,000 30,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 13,674 14,685
Other debtors 62,604 62,604
VAT 32,430 17,425
108,708 94,714
Due after more than one year
CIS Suffered 58,141 21,211
166,849 115,925
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,921 3,720
Trade creditors 8,858 8,429
Bank loans and overdrafts 24,761 14,726
Other taxes and social security 25,217 18,109
Other creditor 267,347 182,703
Accruals and deferred income 8,320 7,200
Director's loan account 9,930 -
350,354 234,887
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 7,805 930
Bank loans 41,099 48,131
48,904 49,061
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Revaluation Reserve
£
As at 30 September 2023 67,281
Transfer to profit and loss (1,679 )
As at 29 September 2024 65,602
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