Deverson Scaffolding Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08311201

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Deverson Scaffolding Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs JA Deverson

N J Deverson

SECRETARY:

N R C Standeven F.C.A.

REGISTERED OFFICE:

122 Winchcombe Street

Cheltenham

GL52 2NW

REGISTERED NUMBER:

08311201

ACCOUNTANTS:

Crossley and Co.

122 Winchcombe Street

Cheltenham

Gloucestershire

GL52 2NW

FIXED ASSETS

Tangible assets

4

14,873

18,791

CURRENT ASSETS

Debtors

5

123,941

47,302

Cash at bank

1,789

-

125,730

47,302

CREDITORS

Amounts falling due within one year

6

126,231

61,880

NET CURRENT LIABILITIES

(501

)

(14,578

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

14,372

4,213

CREDITORS

Amounts falling due after more than one year

7

4,606

14,391

NET ASSETS/(LIABILITIES)

9,766

(10,178

)

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

9,666

(10,278

)

SHAREHOLDERS' FUNDS

9,766

(10,178

)

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 30 April 2025 and were signed on its behalf by:

Mrs JA Deverson - Director

N J Deverson - Director

1.	STATUTORY INFORMATION

Deverson Scaffolding Services Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

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

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

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 January 2024

and 31 December 2024

17,184

724

47,490

5,160

70,558

DEPRECIATION

At 1 January 2024

11,829

606

36,494

2,838

51,767

Charge for year

803

115

2,749

251

3,918

At 31 December 2024

12,632

721

39,243

3,089

55,685

NET BOOK VALUE

At 31 December 2024

4,552

3

8,247

2,071

14,873

At 31 December 2023

5,355

118

10,996

2,322

18,791

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade debtors

117,677

41,142

Other debtors

3,875

758

Prepayments

2,389

5,402

123,941

47,302

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Bank loans and overdrafts

10,200

32,814

Trade creditors

-

1

Tax

15,544

2,838

Social security and other taxes

20,478

6,234

VAT

78,035

16,893

Directors' current accounts

214

-

Accrued expenses

1,760

3,100

126,231

61,880

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.24

31.12.23

£

Bank loans - 1-2 years

4,606

14,391

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

100

Ordinary

1

100

9.

RESERVES

Retained

earnings

£

At 1 January 2024

(10,278

)

Profit for the year

55,944

Dividends

(36,000

)

At 31 December 2024

9,666