Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-12-01falseThe Company's principal activity during the period was that of the erection, hire and dimantling of scaffolding.24truetruefalse 08762845 2023-12-01 2024-11-30 08762845 2022-12-01 2023-11-30 08762845 2024-11-30 08762845 2023-11-30 08762845 c:Director1 2023-12-01 2024-11-30 08762845 c:Director2 2023-12-01 2024-11-30 08762845 c:RegisteredOffice 2023-12-01 2024-11-30 08762845 d:PlantMachinery 2023-12-01 2024-11-30 08762845 d:PlantMachinery 2024-11-30 08762845 d:PlantMachinery 2023-11-30 08762845 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 08762845 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 08762845 d:MotorVehicles 2023-12-01 2024-11-30 08762845 d:MotorVehicles 2024-11-30 08762845 d:MotorVehicles 2023-11-30 08762845 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 08762845 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 08762845 d:OfficeEquipment 2023-12-01 2024-11-30 08762845 d:OfficeEquipment 2024-11-30 08762845 d:OfficeEquipment 2023-11-30 08762845 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 08762845 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 08762845 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 08762845 d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 08762845 d:Goodwill 2024-11-30 08762845 d:Goodwill 2023-11-30 08762845 d:CurrentFinancialInstruments 2024-11-30 08762845 d:CurrentFinancialInstruments 2023-11-30 08762845 d:Non-currentFinancialInstruments 2024-11-30 08762845 d:Non-currentFinancialInstruments 2023-11-30 08762845 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 08762845 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 08762845 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 08762845 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 08762845 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-11-30 08762845 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-11-30 08762845 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-11-30 08762845 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-11-30 08762845 d:RetainedEarningsAccumulatedLosses 2024-11-30 08762845 d:RetainedEarningsAccumulatedLosses 2023-11-30 08762845 c:OrdinaryShareClass1 2023-12-01 2024-11-30 08762845 c:OrdinaryShareClass1 2024-11-30 08762845 c:OrdinaryShareClass1 2023-11-30 08762845 c:FRS102 2023-12-01 2024-11-30 08762845 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 08762845 c:FullAccounts 2023-12-01 2024-11-30 08762845 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 08762845 2 2023-12-01 2024-11-30 08762845 d:AcceleratedTaxDepreciationDeferredTax 2024-11-30 08762845 d:AcceleratedTaxDepreciationDeferredTax 2023-11-30 08762845 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-11-30 08762845 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-11-30 08762845 d:LeasedAssetsHeldAsLessee 2024-11-30 08762845 d:LeasedAssetsHeldAsLessee 2023-11-30 08762845 e:PoundSterling 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08762845










K & A SCAFFOLDING LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
K & A SCAFFOLDING LTD
 
 
COMPANY INFORMATION


Directors
KJ Nelms 
LS  Nelms 




Registered number
08762845



Registered office
Forge Cottage
35 High Street

Long Crendon

Aylesbury

Buckinghamshire

HP18 9AL




Accountants
AMX Accountants Limited
Chartered Certified Accountants

Paje House

164 West Wycombe Road

High Wycombe

Buckinghamshire

HP12 3AE





 
K & A SCAFFOLDING LTD
 

CONTENTS



Page
Balance Sheet
 
1 - 2
Notes to the Financial Statements
 
3 - 12


 
K & A SCAFFOLDING LTD
REGISTERED NUMBER: 08762845

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 5 
794,252
785,699

  
794,252
785,699

Current assets
  

Debtors: amounts falling due within one year
 6 
513,748
317,291

Cash at bank and in hand
 7 
318,355
251,660

  
832,103
568,951

Creditors: amounts falling due within one year
 8 
(486,640)
(377,823)

Net current assets
  
 
 
345,463
 
 
191,128

Total assets less current liabilities
  
1,139,715
976,827

Creditors: amounts falling due after more than one year
 9 
(88,690)
(150,327)

Provisions for liabilities
  

Deferred tax
 11 
(198,564)
(196,424)

  
 
 
(198,564)
 
 
(196,424)

Net assets
  
852,461
630,076


Capital and reserves
  

Profit and loss account
  
852,461
630,076

  
852,461
630,076


Page 1

 
K & A SCAFFOLDING LTD
REGISTERED NUMBER: 08762845
    
BALANCE SHEET (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 profit and loss account 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 31 August 2025.








................................................
KJ Nelms
Director

The notes on pages 3 to 12 form part of these financial statements.

Page 2

 
K & A SCAFFOLDING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

K & A Scaffolding Limited is a Company limited by shares incorporated in England within the United
Kingdom. The address of the registered office and principle place of business are given in the Company
Information pages at the start of these financial statements.

2.Accounting policies

 
2.1

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

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.

Page 3

 
K & A SCAFFOLDING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.3

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.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

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

 
2.5

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.

 
2.6

Borrowing costs

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

 
2.7

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 balance sheet 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 balance sheet 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 balance sheet date.


Page 4

 
K & A SCAFFOLDING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.8

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.9

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.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

Depreciation is provided on the following basis:

Plant and machinery
-
10%, 25% & 50% Straight Line
Motor vehicles
-
25% Reducing Balance
Office equipment
-
15% 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.

 
2.10

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.

 
2.11

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.

Page 5

 
K & A SCAFFOLDING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.12

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.

 
2.13

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.

 
2.14

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 4).

Page 6

 
K & A SCAFFOLDING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 December 2023
20,000



At 30 November 2024

20,000



Amortisation


At 1 December 2023
20,000



At 30 November 2024

20,000



Net book value



At 30 November 2024
-



At 30 November 2023
-



Page 7

 
K & A SCAFFOLDING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

5.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 December 2023
974,509
439,514
4,349
1,418,372


Additions
191,700
85,395
1,277
278,372


Disposals
(66,504)
(119,620)
-
(186,124)



At 30 November 2024

1,099,705
405,289
5,626
1,510,620



Depreciation


At 1 December 2023
487,289
144,502
882
632,673


Charge for the year on owned assets
118,789
59,656
664
179,109


Charge for the year on financed assets
-
27,705
-
27,705


Disposals
(65,312)
(57,806)
-
(123,118)



At 30 November 2024

540,766
174,057
1,546
716,369



Net book value



At 30 November 2024
558,939
231,232
4,080
794,251



At 30 November 2023
487,220
295,012
3,467
785,699

Page 8

 
K & A SCAFFOLDING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

           5.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
83,114
110,819

83,114
110,819


6.


Debtors

2024
2023
£
£


Trade debtors
404,340
175,387

Other debtors
53,359
98,811

Prepayments and accrued income
56,049
43,093

513,748
317,291



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
318,355
251,660

318,355
251,660


Page 9

 
K & A SCAFFOLDING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
31,637
29,951

Trade creditors
37,610
40,749

Taxation and social security
153,423
105,049

Obligations under finance lease and hire purchase contracts
30,000
30,000

Other creditors
43,178
144,600

Accruals and deferred income
190,792
27,474

486,640
377,823



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
41,190
72,827

Net obligations under finance leases and hire purchase contracts
47,500
77,500

88,690
150,327


Page 10

 
K & A SCAFFOLDING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
31,637
29,951


31,637
29,951

Amounts falling due 1-2 years

Bank loans
28,466
31,637


28,466
31,637

Amounts falling due 2-5 years

Bank loans
12,724
41,190


12,724
41,190


72,827
102,778


Page 11

 
K & A SCAFFOLDING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

11.


Deferred taxation




2024


£






At beginning of year
(196,425)


Charged to profit or loss
(2,139)



At end of year
(198,564)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(198,563)
(196,425)

(198,563)
(196,425)


12.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £- each
0.01
0.01


 
Page 12