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REGISTERED NUMBER: 04493019 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st March 2025

for

Cumbria Design Scaffold Ltd

Cumbria Design Scaffold Ltd (Registered number: 04493019)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cumbria Design Scaffold Ltd

Company Information
for the Year Ended 31st March 2025







DIRECTORS: D N Bowman





REGISTERED OFFICE: Bigland Building
Sandside Road
Ulverston
Cumbria
LA12 9EF





REGISTERED NUMBER: 04493019 (England and Wales)





ACCOUNTANTS: Noble Accountants ltd
Tarn Villa
Culgaith
Penrith
Cumbria
CA10 1QL

Cumbria Design Scaffold Ltd (Registered number: 04493019)

Balance Sheet
31st March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 237,052 275,979
237,052 275,979

CURRENT ASSETS
Stocks 7,875 5,176
Debtors 6 367,031 332,501
Cash at bank and in hand 234,044 131,234
608,950 468,911
CREDITORS
Amounts falling due within one year 7 181,016 134,338
NET CURRENT ASSETS 427,934 334,573
TOTAL ASSETS LESS CURRENT
LIABILITIES

664,986

610,552

PROVISIONS FOR LIABILITIES 59,263 68,995
NET ASSETS 605,723 541,557

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 605,623 541,457
SHAREHOLDERS' FUNDS 605,723 541,557

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

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

Cumbria Design Scaffold Ltd (Registered number: 04493019)

Balance Sheet - continued
31st March 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10th July 2025 and were signed on its behalf by:





D N Bowman - Director


Cumbria Design Scaffold Ltd (Registered number: 04493019)

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

1. STATUTORY INFORMATION

Cumbria Design Scaffold 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.

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

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 each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Contracted work in progress is valued at selling price and shown within sales in the profit & loss account and within trade debtors in the balance sheet in accordance with Urgent Issues Task Force Abstract 40.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 30 ) .

Cumbria Design Scaffold Ltd (Registered number: 04493019)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2024
and 31st March 2025 206,000
AMORTISATION
At 1st April 2024
and 31st March 2025 206,000
NET BOOK VALUE
At 31st March 2025 -
At 31st March 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1st April 2024 1,865,387 38,797 81,441 1,985,625
Additions 21,001 - 31,900 52,901
Disposals - - (25,700 ) (25,700 )
At 31st March 2025 1,886,388 38,797 87,641 2,012,826
DEPRECIATION
At 1st April 2024 1,641,758 32,712 35,176 1,709,646
Charge for year 61,157 1,521 16,340 79,018
Eliminated on disposal - - (12,890 ) (12,890 )
At 31st March 2025 1,702,915 34,233 38,626 1,775,774
NET BOOK VALUE
At 31st March 2025 183,473 4,564 49,015 237,052
At 31st March 2024 223,629 6,085 46,265 275,979

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 354,520 282,900
Other debtors 12,511 49,601
367,031 332,501

Cumbria Design Scaffold Ltd (Registered number: 04493019)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 59,267 85,232
Taxation and social security 121,264 49,106
Other creditors 485 -
181,016 134,338

8. RELATED PARTY DISCLOSURES

The company rented premises at the Bigland Building, Sandside Road, Ulverston from the Nick Bowman Pension Scheme for a market rent of £30,000 (2024-£30,010).

During the 2024 year the director's loan account of Mr A N Bowman became overdrawn the maximum amount overdrawn was £126,148. At the 2024 year end the amount overdrawn was £34,345. This amount was repaid on 2nd April 2024. Interest at 2.25% was charged on the director's loan totalling £1,725.43 in the 2024 year.