REGISTERED NUMBER: 04527926 (England and Wales)

CONTROLLED SCAFFOLDING LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D N Kelly

P J Kelly

Mrs S A O'Donnell

G M Kelly

REGISTERED OFFICE:

15 Brewery Street

Aston

Birmingham

B6 4JB

REGISTERED NUMBER:

04527926 (England and Wales)

ACCOUNTANTS:

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

FIXED ASSETS

Tangible assets

4

567,654

569,132

CURRENT ASSETS

Debtors

5

400,255

555,680

Cash at bank

1,403,902

914,255

1,804,157

1,469,935

CREDITORS

Amounts falling due within one year

6

316,834

256,910

NET CURRENT ASSETS

1,487,323

1,213,025

TOTAL ASSETS LESS CURRENT LIABILITIES

2,054,977

1,782,157

CREDITORS

Amounts falling due after more than one year

7

(136,615

)

(136,615

)

PROVISIONS FOR LIABILITIES

(138,623

)

(107,697

)

NET ASSETS

1,779,739

1,537,845

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,779,639

1,537,745

SHAREHOLDERS' FUNDS

1,779,739

1,537,845

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.

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 26 September 2025 and were signed on its behalf by:

Mrs S A O'Donnell - Director

1.	STATUTORY INFORMATION

Controlled 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

There were no material departures from that standard.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised in line with services provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

Straight line over 3 years

Motor vehicles

-

25% on reducing balance

Office equipment

-

Straight line over 3 years

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

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

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.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference shares or non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

1,658,684

6,771

572,389

36,090

2,273,934

Additions

35,080

-

90,501

6,735

132,316

Disposals

-

-

(150,976

)

-

(150,976

)

At 31 December 2024

1,693,764

6,771

511,914

42,825

2,255,274

DEPRECIATION

At 1 January 2024

1,307,674

2,447

361,837

32,844

1,704,802

Charge for year

54,548

1,081

57,772

2,813

116,214

Eliminated on disposal

-

-

(133,396

)

-

(133,396

)

At 31 December 2024

1,362,222

3,528

286,213

35,657

1,687,620

NET BOOK VALUE

At 31 December 2024

331,542

3,243

225,701

7,168

567,654

At 31 December 2023

351,010

4,324

210,552

3,246

569,132

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

144,915

148,443

Amounts recoverable on contract

212,348

339,918

Other debtors

55

55

Tax

-

25,126

Prepayments and accrued income

42,937

42,138

400,255

555,680

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

57,428

39,586

Social security and other taxes

145,485

86,804

Other creditors

91,244

91,269

Accruals and deferred income

22,677

39,251

316,834

256,910

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Directors' loan accounts

136,615

136,615

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.24

31.12.23

£

£

Shareholder and director loans

211,023

225,023

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within long term creditors is £136,615 (2023 £136,615) due to the directors.

10.	ULTIMATE CONTROLLING PARTY

The company is under the control of the P J Kelly, D N Kelly and J T Kelly.