Company registration number 14415511 (England and Wales)
C D SCAFFOLD (SOUTH) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
PAGES FOR FILING WITH REGISTRAR
C D SCAFFOLD (SOUTH) LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
C D SCAFFOLD (SOUTH) LTD
BALANCE SHEET
AS AT
31 OCTOBER 2024
31 October 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
3
2,475
2,750
Tangible assets
4
174,387
113,949
176,862
116,699
Current assets
Debtors
5
290,552
113,170
Cash at bank and in hand
641
3,388
291,193
116,558
Creditors: amounts falling due within one year
6
(274,614)
(128,318)
Net current assets/(liabilities)
16,579
(11,760)
Total assets less current liabilities
193,441
104,939
Creditors: amounts falling due after more than one year
7
(15,107)
-
0
Provisions for liabilities
(32,084)
-
0
Net assets
146,250
104,939
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
146,150
104,839
Total equity
146,250
104,939
C D SCAFFOLD (SOUTH) LTD
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2024
31 October 2024
- 2 -

For the financial year ended 31 October 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 26 March 2025
Mr C J Dunham
Director
Company registration number 14415511 (England and Wales)
C D SCAFFOLD (SOUTH) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
- 3 -
1
Accounting policies
Company information

C D Scaffold (South) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 3 Shelley Farm, Shelley Lane, Ower, Romsey, Hampshire, England, SO51 6AS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of 10 years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computer equipment
25% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

C D SCAFFOLD (SOUTH) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Leases

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
C D SCAFFOLD (SOUTH) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
- 5 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2023 and 31 October 2024
2,750
Amortisation and impairment
At 1 November 2023
-
0
Amortisation charged for the year
275
At 31 October 2024
275
Carrying amount
At 31 October 2024
2,475
At 31 October 2023
2,750
4
Tangible fixed assets
Plant and machinery
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 November 2023
118,504
-
0
383
33,045
151,932
Additions
48,708
3,728
2,900
64,193
119,529
Disposals
-
0
-
0
-
0
(16,258)
(16,258)
At 31 October 2024
167,212
3,728
3,283
80,980
255,203
Depreciation and impairment
At 1 November 2023
29,626
-
0
96
8,261
37,983
Depreciation charged in the year
31,233
442
442
17,578
49,695
Eliminated in respect of disposals
-
0
-
0
-
0
(6,862)
(6,862)
At 31 October 2024
60,859
442
538
18,977
80,816
Carrying amount
At 31 October 2024
106,353
3,286
2,745
62,003
174,387
At 31 October 2023
88,878
-
0
287
24,784
113,949
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
63,147
63,903
Other debtors
227,405
49,267
290,552
113,170
C D SCAFFOLD (SOUTH) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
- 6 -
6
Creditors: amounts falling due within one year
2024
2023
£
£
Obligations under finance leases
13,079
-
0
Corporation tax
2,538
-
0
Other taxation and social security
22,319
21,774
Other creditors
10,335
25,351
Accruals and deferred income
226,343
81,193
274,614
128,318
7
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
15,107
-
0
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