Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-30falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-12-01No description of principal activity44truefalse 06755043 2023-12-01 2024-11-30 06755043 2022-12-01 2023-11-30 06755043 2024-11-30 06755043 2023-11-30 06755043 c:Director1 2023-12-01 2024-11-30 06755043 d:PlantMachinery 2023-12-01 2024-11-30 06755043 d:PlantMachinery 2024-11-30 06755043 d:PlantMachinery 2023-11-30 06755043 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 06755043 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 06755043 d:MotorVehicles 2023-12-01 2024-11-30 06755043 d:MotorVehicles 2024-11-30 06755043 d:MotorVehicles 2023-11-30 06755043 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 06755043 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 06755043 d:FurnitureFittings 2023-12-01 2024-11-30 06755043 d:FurnitureFittings 2024-11-30 06755043 d:FurnitureFittings 2023-11-30 06755043 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 06755043 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 06755043 d:OfficeEquipment 2023-12-01 2024-11-30 06755043 d:OfficeEquipment 2024-11-30 06755043 d:OfficeEquipment 2023-11-30 06755043 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 06755043 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 06755043 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 06755043 d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 06755043 d:CurrentFinancialInstruments 2024-11-30 06755043 d:CurrentFinancialInstruments 2023-11-30 06755043 d:Non-currentFinancialInstruments 2024-11-30 06755043 d:Non-currentFinancialInstruments 2023-11-30 06755043 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 06755043 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 06755043 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 06755043 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 06755043 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-11-30 06755043 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-11-30 06755043 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-11-30 06755043 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-11-30 06755043 d:ShareCapital 2024-11-30 06755043 d:ShareCapital 2023-11-30 06755043 d:RetainedEarningsAccumulatedLosses 2024-11-30 06755043 d:RetainedEarningsAccumulatedLosses 2023-11-30 06755043 c:OrdinaryShareClass1 2023-12-01 2024-11-30 06755043 c:OrdinaryShareClass1 2024-11-30 06755043 c:OrdinaryShareClass1 2023-11-30 06755043 c:OrdinaryShareClass2 2023-12-01 2024-11-30 06755043 c:OrdinaryShareClass2 2024-11-30 06755043 c:OrdinaryShareClass2 2023-11-30 06755043 c:OrdinaryShareClass3 2023-12-01 2024-11-30 06755043 c:OrdinaryShareClass3 2024-11-30 06755043 c:OrdinaryShareClass3 2023-11-30 06755043 c:FRS102 2023-12-01 2024-11-30 06755043 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 06755043 c:FullAccounts 2023-12-01 2024-11-30 06755043 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 06755043 d:HirePurchaseContracts d:WithinOneYear 2024-11-30 06755043 d:HirePurchaseContracts d:WithinOneYear 2023-11-30 06755043 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-11-30 06755043 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-11-30 06755043 d:AcceleratedTaxDepreciationDeferredTax 2024-11-30 06755043 d:AcceleratedTaxDepreciationDeferredTax 2023-11-30 06755043 2 2023-12-01 2024-11-30 06755043 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-11-30 06755043 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-11-30 06755043 d:LeasedAssetsHeldAsLessee 2024-11-30 06755043 d:LeasedAssetsHeldAsLessee 2023-11-30 06755043 e:PoundSterling 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06755043










RBS SCAFFOLDING SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
RBS SCAFFOLDING SERVICES LIMITED
REGISTERED NUMBER: 06755043

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
262,310
290,177

  
262,310
290,177

Current assets
  

Debtors: amounts falling due within one year
 5 
436,473
508,381

Cash at bank and in hand
  
231,969
10,938

  
668,442
519,319

Creditors: amounts falling due within one year
 6 
(618,153)
(362,336)

Net current assets
  
 
 
50,289
 
 
156,983

Total assets less current liabilities
  
312,599
447,160

Creditors: amounts falling due after more than one year
 7 
(30,518)
(175,339)

Provisions for liabilities
  

Deferred tax
 10 
(49,840)
(55,134)

  
 
 
(49,840)
 
 
(55,134)

Net assets
  
232,241
216,687


Capital and reserves
  

Called up share capital 
  
4
4

Profit and loss account
  
232,237
216,683

  
232,241
216,687


Page 1

 
RBS SCAFFOLDING SERVICES LIMITED
REGISTERED NUMBER: 06755043
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 August 2025.




S Bain
Director

The notes on pages 3 to 11 form part of these financial statements.

Page 2

 
RBS SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 presentational currency of the Company is GBP.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Operating leases: the Company as lessee

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

 
1.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
RBS SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.Accounting policies (continued)

 
1.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
1.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
1.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
1.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


Page 4

 
RBS SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.Accounting policies (continued)

 
1.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant & machinery
-
33%
reducing balance
Motor vehicles
-
15%
reducing balance
Fixtures & fittings
-
20%
reducing balance
Office equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
1.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
1.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
1.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 5

 
RBS SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.Accounting policies (continued)

 
1.14

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


2.


General information

RBS Scaffolding Services Limited is a private company, limited by shares and incorporated in England.
Its registered number is: 06755043.
Its Registered Office is: 
Invision House
Wilbury Way
Hitchin
Hertfordshire
SG4 0TY


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).

Page 6

 
RBS SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Tangible fixed assets





Plant & machinery
Motor vehicles
Fixtures & fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 December 2023
14,065
583,822
10,911
15,807
624,605


Additions
-
18,750
846
-
19,596



At 30 November 2024

14,065
602,572
11,757
15,807
644,201



Depreciation


At 1 December 2023
12,802
306,521
2,182
12,925
334,430


Charge for the year on owned assets
417
23,450
1,915
721
26,503


Charge for the year on financed assets
-
20,958
-
-
20,958



At 30 November 2024

13,219
350,929
4,097
13,646
381,891



Net book value



At 30 November 2024
846
251,643
7,660
2,161
262,310



At 30 November 2023
1,264
277,301
8,729
2,883
290,177

Page 7

 
RBS SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

           4.Tangible fixed assets (continued)

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Motor vehicles
118,761
139,719

118,761
139,719


5.


Debtors

2024
2023
£
£


Trade debtors
393,818
485,198

Amounts owed by related companies
1,322
1,112

Other debtors
38,031
19,221

Prepayments and accrued income
3,302
2,850

436,473
508,381



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
89,750
89,750

Payments received on account
260,520
-

Trade creditors
125,412
116,098

Corporation tax
81,454
71,797

Other taxation and social security
2,487
-

Obligations under finance lease and hire purchase contracts
55,070
73,386

Other creditors
60
8,105

Accruals and deferred income
3,400
3,200

618,153
362,336


Page 8

 
RBS SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
30,518
166,464

Net obligations under finance leases and hire purchase contracts
-
8,875

30,518
175,339



8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
89,750
89,750


89,750
89,750

Amounts falling due 1-2 years

Bank loans
30,521
135,943


30,521
135,943

Amounts falling due 2-5 years

Bank loans
-
30,521


-
30,521


120,271
256,214


Page 9

 
RBS SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

9.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
55,070
73,385

Between 1-5 years
-
8,876

55,070
82,261


10.


Deferred taxation




2024


£






At beginning of year
(55,134)


Charged to profit or loss
5,294



At end of year
(49,840)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(49,840)
(55,134)

(49,840)
(55,134)


11.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary A shares of £1.00 each
2
2
1 (2023 - 1) Ordinary B share of £1.00
1
1
1 (2023 - 1) Ordinary C share of £1.00
1
1

4

4


Page 10

 
RBS SCAFFOLDING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

12.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £1,345 (2023 - £1,321) . 

 
Page 11