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Registration number: 07084507

Cheshire East Scaffolding Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Cheshire East Scaffolding Limited

(Registration number: 07084507)
Balance Sheet as at 30 November 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	567,545	569,016
Current assets
Stocks	5	45,106	45,106
Debtors	6	96,423	177,769
Cash at bank and in hand		11	11
		141,540	222,886
Creditors: Amounts falling due within one year	7	(493,131)	(396,502)
Net current liabilities		(351,591)	(173,616)
Total assets less current liabilities		215,954	395,400
Creditors: Amounts falling due after more than one year	7	(160,649)	(228,413)
Provisions for liabilities		(96,635)	(118,315)
Net (liabilities)/assets		(41,330)	48,672
Capital and reserves
Called up share capital		3	3
Retained earnings		(41,333)	48,669
Shareholders' (deficit)/funds		(41,330)	48,672

Cheshire East Scaffolding Limited

(Registration number: 07084507)
Balance Sheet as at 30 November 2024

For the financial year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 October 2025 and signed on its behalf by:
 

......................................... Mrs Amanda Broomhall Director

Cheshire East Scaffolding Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Courtyard
Grosvenor Street
Crewe
Cheshire
CW1 3HJ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. The company meets its day to day working capital requirements through funds provided by the directors. The directors consider that these facilities will continue to be made available to the company. On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments which would result if the going concern basis were not appropriate.

Cheshire East Scaffolding Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Cheshire East Scaffolding Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and Fittings	10% Reducing balance
Office Equipment	20% Reducing balance
Plant and Machinery	20% Reducing balance
Motor Vehicles	25% Reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2023 - 22).

Cheshire East Scaffolding Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Plant and machinery £
Cost or valuation
At 1 December 2023	4,003	5,671	102,500	604,301
Additions	-	3,208	-	5,700
Disposals	-	-	-	(9,475)
At 30 November 2024	4,003	8,879	102,500	600,526
Depreciation
At 1 December 2023	1,748	3,080	24,225	118,406
Charge for the year	226	692	1,444	5,056
Eliminated on disposal	-	-	-	(6,514)
At 30 November 2024	1,974	3,772	25,669	116,948
Carrying amount
At 30 November 2024	2,029	5,107	76,831	483,578
At 30 November 2023	2,255	2,591	78,275	485,895

	Total £
Cost or valuation
At 1 December 2023	716,475
Additions	8,908
Disposals	(9,475)
At 30 November 2024	715,908
Depreciation
At 1 December 2023	147,459
Charge for the year	7,418
Eliminated on disposal	(6,514)
At 30 November 2024	148,363
Carrying amount
At 30 November 2024	567,545
At 30 November 2023	569,016

Cheshire East Scaffolding Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

5

Stocks

	2024 £	2023 £
Work in progress	45,106	45,106

6

Debtors

Current	2024 £	2023 £
Trade debtors	80,281	162,564
Prepayments and accrued income	15,942	15,005
Other debtors	200	200
	96,423	177,769

Cheshire East Scaffolding Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

7

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings		289,526	228,990
Trade creditors		68,910	50,536
Taxation and social security		70,034	39,218
Accruals and deferred income		4,871	7,104
Other creditors		59,790	70,654
		493,131	396,502

Current loans and borrowings

	2024 £	2023 £
Bank borrowings	229,330	154,433
Bank overdrafts	3,877	5,234
HP and finance lease liabilities	19,082	17,077
Other borrowings	37,237	52,246
	289,526	228,990

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings		160,649	228,413