4 false false false false false false false false false false true false false false false false false No description of principal activity 2024-07-01 Sage Accounts Production Advanced 2023 - FRS102_2023 3,650 365 365 730 2,920 3,285 3,652 1,721 5,373 xbrli:pure xbrli:shares iso4217:GBP 14919062 2024-07-01 2025-06-30 14919062 2025-06-30 14919062 2024-06-30 14919062 2023-06-06 2024-06-30 14919062 2024-06-30 14919062 2023-06-05 14919062 core:NetGoodwill 2024-07-01 2025-06-30 14919062 core:PlantMachinery 2024-07-01 2025-06-30 14919062 core:MotorVehicles 2024-07-01 2025-06-30 14919062 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 14919062 bus:Director1 2024-07-01 2025-06-30 14919062 bus:Director2 2024-07-01 2025-06-30 14919062 core:NetGoodwill 2024-06-30 14919062 core:NetGoodwill 2025-06-30 14919062 core:PlantMachinery 2024-06-30 14919062 core:MotorVehicles 2024-06-30 14919062 core:PlantMachinery 2025-06-30 14919062 core:MotorVehicles 2025-06-30 14919062 core:DeferredTaxation 2024-07-01 2025-06-30 14919062 core:WithinOneYear 2025-06-30 14919062 core:WithinOneYear 2024-06-30 14919062 core:ShareCapital 2025-06-30 14919062 core:ShareCapital 2024-06-30 14919062 core:RetainedEarningsAccumulatedLosses 2025-06-30 14919062 core:RetainedEarningsAccumulatedLosses 2024-06-30 14919062 core:NetGoodwill 2024-06-30 14919062 core:AcceleratedTaxDepreciationDeferredTax 2025-06-30 14919062 core:AcceleratedTaxDepreciationDeferredTax 2024-06-30 14919062 core:TaxLossesCarry-forwardsDeferredTax 2025-06-30 14919062 core:TaxLossesCarry-forwardsDeferredTax 2024-06-30 14919062 core:PlantMachinery 2024-06-30 14919062 core:MotorVehicles 2024-06-30 14919062 core:DeferredTaxation 2024-06-30 14919062 core:DeferredTaxation 2025-06-30 14919062 bus:SmallEntities 2024-07-01 2025-06-30 14919062 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 14919062 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 14919062 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14919062 bus:FullAccounts 2024-07-01 2025-06-30 14919062 bus:OrdinaryShareClass1 2025-06-30 14919062 bus:OrdinaryShareClass1 2024-06-30
COMPANY REGISTRATION NUMBER: 14919062

Westcoast Scaffolding Pembrokeshire Ltd

Filleted Unaudited Financial Statements

30 June 2025

Westcoast Scaffolding Pembrokeshire Ltd

Financial Statements

Year ended 30 June 2025

Contents | Pages

Statement of financial position | 1 to 2

Notes to the financial statements | 3 to 7

Westcoast Scaffolding Pembrokeshire Ltd

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Intangible assets | 6 | 2,920 | 3,285
Tangible assets | 7 | 59,281 | 79,041
| -------- | --------
| 62,201 | 82,326

Current assets

Debtors | 8 | 2,684 | 4,480
Cash at bank and in hand | 49,328 | 29,453
| -------- | --------
| 52,012 | 33,933

Creditors: amounts falling due within one year | 9 | ( 87,689) | ( 97,429)
| -------- | --------
Net current liabilities | ( 35,677) | ( 63,496)
| -------- | --------
Total assets less current liabilities | 26,524 | 18,830

Provisions | 10 | ( 5,373) | ( 3,652)
| -------- | --------
Net assets | 21,151 | 15,178
| -------- | --------

Capital and reserves

Called up share capital | 12 | 2 | 2
Profit and loss account | 21,149 | 15,176
| -------- | --------
Shareholders funds | 21,151 | 15,178
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Westcoast Scaffolding Pembrokeshire Ltd

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 1 September 2025 , and are signed on behalf of the board by:

Mr G C Hunt | Mr B Nicholas
Director | Director

Company registration number: 14919062

Westcoast Scaffolding Pembrokeshire Ltd

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 33 Coppins Park, Pentlepoir, Saundersfoot, SA69 9BR, Wales.
2. Statement of compliance
These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).
5. Tax on profit
Major components of tax expense

|  | Period from
| Year to | 6 Jun 23 to
| 30 Jun 25 | 30 Jun 24
| £ | £

Deferred tax:

Origination and reversal of timing differences | 1,721 | 3,652
| ------- | -------
Tax on profit | 1,721 | 3,652
| ------- | -------

6. Intangible assets

| Goodwill
| £
Cost |
At 1 July 2024 and 30 June 2025 | 3,650
| -------
Amortisation |
At 1 July 2024 | 365
Charge for the year | 365
| -------
At 30 June 2025 | 730
| -------
Carrying amount |
At 30 June 2025 | 2,920
| -------
At 30 June 2024 | 3,285
| -------

7. Tangible assets

| Plant and machinery | Motor vehicles | Total
| £ | £ | £
Cost |  |  |
At 1 July 2024 and 30 June 2025 | 88,063 | 17,325 | 105,388
| -------- | -------- | ---------
Depreciation |  |  |
At 1 July 2024 | 22,016 | 4,331 | 26,347
Charge for the year | 16,511 | 3,249 | 19,760
| -------- | -------- | ---------
At 30 June 2025 | 38,527 | 7,580 | 46,107
| -------- | -------- | ---------
Carrying amount |  |  |
At 30 June 2025 | 49,536 | 9,745 | 59,281
| -------- | -------- | ---------
At 30 June 2024 | 66,047 | 12,994 | 79,041
| -------- | -------- | ---------

8. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 700 | 4,480
Other debtors | 1,984 | –
| ------- | -------
| 2,684 | 4,480
| ------- | -------

Included within other debtors is an amount of £nil (2024 - £nil) falling due after more than one year.
9. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 3,814 | 4,982
Social security and other taxes | – | 3,083
Other creditors | 83,875 | 89,364
| -------- | --------
| 87,689 | 97,429
| -------- | --------

10. Provisions

| Deferred tax (note 11)
| £
At 1 July 2024 | 3,652
Additions | 1,721
| -------
At 30 June 2025 | 5,373
| -------

11. Deferred tax
The deferred tax included in the statement of financial position is as follows:

| 2025 | 2024
| £ | £
Included in provisions (note 10) | 5,373 | 3,652
| ------- | -------

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2025 | 2024
| £ | £
Accelerated capital allowances | 11,263 | 15,017
Unused tax losses | ( 5,890) | ( 11,365)
| -------- | --------
| 5,373 | 3,652
| -------- | --------

12. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 2 | 2 | 2 | 2
| ---- | ---- | ---- | ----

13. Related party transactions
During the year of dividends of £1,000 (2024 - £nil) were paid to the shareholders of the company.