Combined Scaffolding Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04016578

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		363,592		1,290,192

			363,592		1,290,192
CURRENT ASSETS
Debtors	5	731,057		582,869
Cash at bank and in hand		621,507		530,047

		1,352,564		1,112,916
Creditors: Amounts Falling Due Within One Year	6	(591,297 )		(731,160 )

NET CURRENT ASSETS (LIABILITIES)			761,267		381,756

TOTAL ASSETS LESS CURRENT LIABILITIES			1,124,859		1,671,948

Creditors: Amounts Falling Due After More Than One Year	7		(197,121 )		(228,421 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(50,825 )		(224,914 )

NET ASSETS			876,913		1,218,613

CAPITAL AND RESERVES
Called up share capital			149		149
Share premium account			29,989		29,989
Profit and Loss Account			846,775		1,188,475

SHAREHOLDERS' FUNDS			876,913		1,218,613

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Combined Scaffolding Limited

Balance Sheet (continued)

As At 30 June 2025

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Asa Weston

Director

26 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Combined Scaffolding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04016578 . The registered office is Yards 2 & 3 Chelworth Park, Cricklade, Swindon, SN6 6HE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	33% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.

...CONTINUED

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Combined Scaffolding Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 38 (2024: 40)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 July 2024	2,089,625	767,370	1,678	5,870	2,864,543
Additions	433,136	92,325	-	-	525,461
Disposals	(2,500,905 )	(35,876 )	-	-	(2,536,781 )

As at 30 June 2025	21,856	823,819	1,678	5,870	853,223

Depreciation
As at 1 July 2024	1,187,584	382,037	772	3,958	1,574,351
Provided during the period	3,954	116,576	181	638	121,349
Disposals	(1,181,544 )	(24,525 )	-	-	(1,206,069 )

As at 30 June 2025	9,994	474,088	953	4,596	489,631

Net Book Value
As at 30 June 2025	11,862	349,731	725	1,274	363,592

As at 1 July 2024	902,041	385,333	906	1,912	1,290,192

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	472,671	562,868
Prepayments and accrued income	-	19,001
Other debtors	-	1,000
Amounts owed by group undertakings	258,386	-

	731,057	582,869

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Combined Scaffolding Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	83,021	71,278
Trade creditors	65,170	340,965
Bank loans and overdrafts	5,733	66,000
Other loans	-	17,266
Corporation tax	203,968	88,092
Other taxes and social security	119,902	36,084
VAT	109,168	104,691
Other creditors	385	2,834
Accruals and deferred income	3,950	3,950

	591,297	731,160

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	197,121	221,714
Bank loans	-	6,707

	197,121	228,421

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	83,021	71,278
Later than one year and not later than five years	197,121	221,714

	280,142	292,992

	280,142	292,992

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