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REGISTERED NUMBER: 05230352 (England and Wales)
























Financial Statements

for the Year Ended 31 December 2024

for

D E T Scaffolding Limited

D E T Scaffolding Limited (Registered number: 05230352)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D E T Scaffolding Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: D R Barlow
R N Seaber





REGISTERED OFFICE: 2 Samuel Courtauld Avenue
Bocking
Braintree
Essex
CM7 5GJ





REGISTERED NUMBER: 05230352 (England and Wales)





ACCOUNTANTS: Baverstocks Group Limited
140 Rayne Road
Braintree
Essex
CM7 2QR

D E T Scaffolding Limited (Registered number: 05230352)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 287,127 341,086

CURRENT ASSETS
Stocks 46,130 38,750
Debtors 5 26,730 75,232
Cash at bank 146,031 142,977
218,891 256,959
CREDITORS
Amounts falling due within one year 6 228,422 247,466
NET CURRENT (LIABILITIES)/ASSETS (9,531 ) 9,493
TOTAL ASSETS LESS CURRENT
LIABILITIES

277,596

350,579

CREDITORS
Amounts falling due after more than one
year

7

(5,265

)

(42,616

)

PROVISIONS FOR LIABILITIES (71,782 ) (85,272 )
NET ASSETS 200,549 222,691

CAPITAL AND RESERVES
Called up share capital 500 500
Retained earnings 200,049 222,191
SHAREHOLDERS' FUNDS 200,549 222,691

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

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

D E T Scaffolding Limited (Registered number: 05230352)

Balance Sheet - continued
31 December 2024


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 28 May 2025 and were signed on its behalf by:





D R Barlow - Director


D E T Scaffolding Limited (Registered number: 05230352)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

D E T 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.

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 the value of invoiced work done excluding value added tax as appropriate.

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.
Office building - 10% on cost
Fixtures, fittings & equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

D E T Scaffolding Limited (Registered number: 05230352)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued

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 11 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
Office fittings Motor Computer
building & equipment vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2024 - 60,703 621,217 15,998 697,918
Additions 3,833 4,579 52,919 740 62,071
Disposals - - (81,771 ) - (81,771 )
At 31 December 2024 3,833 65,282 592,365 16,738 678,218
DEPRECIATION
At 1 January 2024 - 18,652 324,979 13,201 356,832
Charge for year 192 11,662 80,129 886 92,869
Eliminated on disposal - - (58,610 ) - (58,610 )
At 31 December 2024 192 30,314 346,498 14,087 391,091
NET BOOK VALUE
At 31 December 2024 3,641 34,968 245,867 2,651 287,127
At 31 December 2023 - 42,051 296,238 2,797 341,086

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 January 2024 230,774
Transfer to ownership (56,685 )
At 31 December 2024 174,089
DEPRECIATION
At 1 January 2024 86,344
Charge for year 28,138
Transfer to ownership (24,800 )
At 31 December 2024 89,682
NET BOOK VALUE
At 31 December 2024 84,407
At 31 December 2023 144,430

D E T Scaffolding Limited (Registered number: 05230352)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 26,730 52,004
Prepayments - 23,228
26,730 75,232

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 27,352 61,151
Trade creditors 10,243 14,276
In A/c: DET Holdings Limited 121,400 112,400
Tax 40,327 25,445
Social security and other taxes 12,711 18,565
Other creditors 763 724
Directors' current accounts 2,017 1,440
Accrued expenses 3,609 3,465
228,422 247,466

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 5,000 10,000
Bank loans - 2-5 years - 5,000
Hire purchase contracts 265 27,616
5,265 42,616

8. RELATED PARTY DISCLOSURES

The shareholders and/or directors of this company are also shareholders and/or directors in DET Holdings Limited and there is an inter-company balance due to that company of £130,400 at the year end shown within creditors due within one year. No interest is charged on the loan balance.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the director, Mr D R Barlow, through his shareholding in the parent company.