IRIS Accounts Production v25.1.4.42 15354400 Board of Directors 15.12.23 30.9.24 30.9.24 false true false false true false A 1.00000 B 0.10000 1.00000 0.10000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh153544002023-12-14153544002024-09-30153544002023-12-152024-09-30153544002023-12-1415354400ns15:EnglandWales2023-12-152024-09-3015354400ns14:PoundSterling2023-12-152024-09-3015354400ns10:Director12023-12-152024-09-3015354400ns10:PrivateLimitedCompanyLtd2023-12-152024-09-3015354400ns10:SmallEntities2023-12-152024-09-3015354400ns10:AuditExempt-NoAccountantsReport2023-12-152024-09-3015354400ns10:SmallCompaniesRegimeForDirectorsReport2023-12-152024-09-3015354400ns10:SmallCompaniesRegimeForAccounts2023-12-152024-09-3015354400ns10:FullAccounts2023-12-152024-09-3015354400ns10:OrdinaryShareClass12023-12-152024-09-3015354400ns10:OrdinaryShareClass22023-12-152024-09-30153544001ns10:OrdinaryShareClass12023-12-152024-09-30153544002ns10:OrdinaryShareClass22023-12-152024-09-3015354400ns10:Director22023-12-152024-09-3015354400ns10:RegisteredOffice2023-12-152024-09-3015354400ns5:CurrentFinancialInstruments2024-09-3015354400ns5:Non-currentFinancialInstruments2024-09-3015354400ns5:ShareCapital2024-09-3015354400ns5:RetainedEarningsAccumulatedLosses2024-09-3015354400ns5:AdditionsToInvestments2024-09-3015354400ns5:CostValuation2024-09-3015354400ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3015354400ns10:OrdinaryShareClass12024-09-3015354400ns10:OrdinaryShareClass22024-09-30
REGISTERED NUMBER: 15354400 (England and Wales)


























UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 15TH DECEMBER 2023 TO 30TH SEPTEMBER 2024

FOR

ESM SCAFFOLDING LTD

ESM SCAFFOLDING LTD (REGISTERED NUMBER: 15354400)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 15TH DECEMBER 2023 TO 30TH SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ESM SCAFFOLDING LTD

COMPANY INFORMATION
FOR THE PERIOD 15TH DECEMBER 2023 TO 30TH SEPTEMBER 2024







DIRECTORS: Mr S D McSpadden
Ms E J Mills





REGISTERED OFFICE: Unit 2 Plymouth Avenue
Brookhill Industrial Estate
Pinxton
Derbyshire
NG16 6RA





REGISTERED NUMBER: 15354400 (England and Wales)






ESM SCAFFOLDING LTD (REGISTERED NUMBER: 15354400)

BALANCE SHEET
30TH SEPTEMBER 2024

Notes £    £   
FIXED ASSETS
Investments 5 622,949

CURRENT ASSETS
Debtors 6 12,369
Cash at bank 16,159
28,528
CREDITORS
Amounts falling due within one year 7 93,352
NET CURRENT LIABILITIES (64,824 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

558,125

CREDITORS
Amounts falling due after more than one
year

8

421,562
NET ASSETS 136,563

CAPITAL AND RESERVES
Called up share capital 9 100
Retained earnings 136,463
SHAREHOLDERS' FUNDS 136,563

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th September 2024 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 24th June 2025 and were signed on its behalf by:





Mr S D McSpadden - Director


ESM SCAFFOLDING LTD (REGISTERED NUMBER: 15354400)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 15TH DECEMBER 2023 TO 30TH SEPTEMBER 2024


1. STATUTORY INFORMATION

ESM Scaffolding Ltd 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in associates
Investments in associate undertakings are recognised at cost less any accumulated impairment losses. Cost is determined including costs directly attributable to the acquisition and considering the time value of money of deferred consideration, where material.

Taxation
Taxation for the period 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 period 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.

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

ESM SCAFFOLDING LTD (REGISTERED NUMBER: 15354400)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 15TH DECEMBER 2023 TO 30TH SEPTEMBER 2024


4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

5. FIXED ASSET INVESTMENTS
Interest
in
associate
£   
COST
Additions 622,949
At 30th September 2024 622,949
NET BOOK VALUE
At 30th September 2024 622,949

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Amounts owed by associates 12,064
Other debtors 305
12,369

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 102
Taxation and social security 13,239
Other creditors 80,011
93,352

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
£   
Other creditors 421,562

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
95 A 1.00 95
50 B 0.10 5
100

The following shares were allotted and fully paid for cash at par during the period:

95 A shares of 1.00 each
50 B shares of 0.10 each