Mainline Scaffolding Limited

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

Registered number: 7238372

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,024,119		996,566

			1,024,119		996,566
CURRENT ASSETS
Stocks	6	5,700		5,700
Debtors	7	50,746		699
Cash at bank and in hand		379,747		342,602

		436,193		349,001
Creditors: Amounts Falling Due Within One Year	8	(72,381 )		(60,286 )

NET CURRENT ASSETS (LIABILITIES)			363,812		288,715

TOTAL ASSETS LESS CURRENT LIABILITIES			1,387,931		1,285,281

NET ASSETS			1,387,931		1,285,281

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			1,387,831		1,285,181

SHAREHOLDERS' FUNDS			1,387,931		1,285,281

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Mainline Scaffolding Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 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 John Lawrence Director	Mrs Kellie Lawrence Director
26/09/2025

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

1. General Information

Mainline Scaffolding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 7238372 . The registered office is Mayerling, Huntsbottom Lane, Liss, GU33 7EU.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Freehold	0%
Plant & Machinery	15%
Motor Vehicles	25%

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. 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 year 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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Mainline Scaffolding Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.6. 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 6 (2024: 6)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 May 2024	10,100

As at 30 April 2025	10,100

Amortisation
As at 1 May 2024	10,100

As at 30 April 2025	10,100

Net Book Value
As at 30 April 2025	-

As at 1 May 2024	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 May 2024	916,314	274,391	-	1,190,705
Additions	-	1,813	51,844	53,657

As at 30 April 2025	916,314	276,204	51,844	1,244,362

Depreciation
As at 1 May 2024	-	194,139	-	194,139
Provided during the period	-	11,249	14,855	26,104

As at 30 April 2025	-	205,388	14,855	220,243

Net Book Value
As at 30 April 2025	916,314	70,816	36,989	1,024,119

As at 1 May 2024	916,314	80,252	-	996,566

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Mainline Scaffolding Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

6. Stocks

	2025	2024
	£	£
Work in progress	5,700	5,700

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	19,175	16,810
Prepayments and accrued income	2,484	1,267
Deferred tax current asset	(22,766)	(18,009)
VAT	-	631
Directors' loan accounts	51,853	-

	50,746	699

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,944	23,165
Corporation tax	50,715	22,953
VAT	6,895	-
Net wages	3	13
Other creditors	1,298	1,541
Accruals and deferred income	3,400	2,200
Directors' loan accounts	6,126	10,414

	72,381	60,286

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 May 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2025
	£	£	£	£	£
Mr John Lawrence	-	45,726	-	-	45,726

The above loan is unsecured and chargebale to interest. The loan was repaid in September 2025.

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