1 May 2024 false No description of principal activity Taxfiler 2024.6 06545378 business:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 06545378 2024-04-30 06545378 2024-05-01 2025-04-30 06545378 business:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 06545378 business:FilletedAccounts 2024-05-01 2025-04-30 06545378 2025-04-30 06545378 business:Director1 2024-05-01 2025-04-30 06545378 business:RegisteredOffice 2024-05-01 2025-04-30 06545378 2024-04-30 06545378 core:WithinOneYear 2025-04-30 06545378 core:WithinOneYear 2024-04-30 06545378 core:AfterOneYear 2025-04-30 06545378 core:AfterOneYear 2024-04-30 06545378 core:ShareCapital core:PreviouslyStatedAmount 2025-04-30 06545378 core:ShareCapital core:PreviouslyStatedAmount 2024-04-30 06545378 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-04-30 06545378 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-04-30 06545378 core:PreviouslyStatedAmount 2025-04-30 06545378 core:PreviouslyStatedAmount 2024-04-30 06545378 business:SmallEntities 2024-05-01 2025-04-30 06545378 countries:EnglandWales 2024-05-01 2025-04-30 06545378 core:LandBuildings 2024-05-01 2025-04-30 06545378 core:PlantMachinery 2024-05-01 2025-04-30 06545378 core:MotorVehicles 2024-05-01 2025-04-30 06545378 core:FurnitureFittings 2024-05-01 2025-04-30 06545378 core:Goodwill 2024-04-30 06545378 core:Goodwill 2025-04-30 06545378 core:Goodwill 2024-05-01 2025-04-30 06545378 core:LandBuildings 2024-04-30 06545378 core:PlantMachinery 2024-04-30 06545378 core:MotorVehicles 2024-04-30 06545378 core:LandBuildings 2025-04-30 06545378 core:PlantMachinery 2025-04-30 06545378 core:MotorVehicles 2025-04-30 06545378 business:Director1 1 2024-05-01 2025-04-30 06545378 business:Director1 1 2024-04-30 06545378 business:Director1 1 2025-04-30 06545378 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Company Registration No. 06545378 (England and Wales)
ASM Scaffolding Services Limited Unaudited accounts for the year ended 30 April 2025
ASM Scaffolding Services Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
ASM Scaffolding Services Limited Company Information for the year ended 30 April 2025
Director
Alex Martin
Company Number
06545378 (England and Wales)
Registered Office
12-14 CLOTHIER ROAD BRISLINGTON BRISTOL BS4 5PS UNITED KINGDOM
Accountants
Vertical Consulting Ltd 18 Wellington Park Clifton Bristol Bristol BS8 2UT
- 3 -
ASM Scaffolding Services Limited Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
9,000
12,000
Tangible assets
5
651,832
665,734
Investment property
6
449,480
449,480
1,110,312
1,127,214
Current assets
Debtors
7
214,377
224,626
Cash at bank and in hand
23
23
214,400
224,649
Creditors: amounts falling due within one year
8
(359,170)
(348,492)
Net current liabilities
(144,770)
(123,843)
Total assets less current liabilities
965,542
1,003,371
Creditors: amounts falling due after more than one year
9
(314,749)
(366,244)
Provisions for liabilities
Deferred tax
(40,675)
(42,968)
Other provisions
-
(8,250)
(40,675)
(51,218)
Net assets
610,118
585,909
Capital and reserves
Called up share capital
1
1
Profit and loss account
610,117
585,908
Shareholders' funds
610,118
585,909
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 October 2025 and were signed on its behalf by
Alex Martin Director Company Registration No. 06545378
- 4 -
ASM Scaffolding Services Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
ASM Scaffolding Services Limited is a private company, limited by shares, registered in England and Wales, registration number 06545378. The registered office is 12-14 CLOTHIER ROAD, BRISLINGTON, BRISTOL, BS4 5PS, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Land - Not depreciated / Buildings over 50 years
Plant & machinery
20% on the reducing balance basis
Motor vehicles
20% on the reducing balance basis
Fixtures & fittings
20% on the reducing balance basis
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 from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
- 5 -
ASM Scaffolding Services Limited Notes to the Accounts for the year ended 30 April 2025
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and 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.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2024
30,000
At 30 April 2025
30,000
Amortisation
At 1 May 2024
18,000
Charge for the year
3,000
At 30 April 2025
21,000
Net book value
At 30 April 2025
9,000
At 30 April 2024
12,000
Intangible fixed assets are measured at cost less accumulated amortisation and any accumulated impairment losses.
- 6 -
ASM Scaffolding Services Limited Notes to the Accounts for the year ended 30 April 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 May 2024
523,737
621,734
441,243
1,586,714
Additions
-
-
34,390
34,390
Disposals
-
-
(78,595)
(78,595)
At 30 April 2025
523,737
621,734
397,038
1,542,509
Depreciation
At 1 May 2024
29,874
557,957
333,149
920,980
Charge for the year
4,732
12,755
27,920
45,407
On disposals
-
-
(75,710)
(75,710)
At 30 April 2025
34,606
570,712
285,359
890,677
Net book value
At 30 April 2025
489,131
51,022
111,679
651,832
At 30 April 2024
493,863
63,777
108,094
665,734
6
Investment property
2025
£
Fair value at 1 May 2024
449,480
At 30 April 2025
449,480
7
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
178,219
136,515
Accrued income and prepayments
17,119
17,119
Other debtors
19,039
70,992
214,377
224,626
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
85,639
119,510
Obligations under finance leases and hire purchase contracts
9,992
32,427
Trade creditors
40,296
48,636
Taxes and social security
166,354
94,685
Other creditors
43,589
12,293
Accruals
7,500
7,361
Deferred income
5,800
33,580
359,170
348,492
- 7 -
ASM Scaffolding Services Limited Notes to the Accounts for the year ended 30 April 2025
9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
282,919
324,422
Obligations under finance leases and hire purchase contracts
31,830
41,822
314,749
366,244
10
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Alex Martin
Loan to A Martin
70,087
-
51,953
18,134
70,087
-
51,953
18,134
During the year the company loaned the above named director monies in respect of which interest was charged at the Official Rate of Interest. The balance of £18,134 ( 2024 - £70,087 ) was owed to the company at the year end and is disclosed within Other debtors.
11
Average number of employees
During the year the average number of employees was 16 (2024: 16).
- 8 -