AF Scaffolding Cotswolds LTD


Directors	FUREY, Samuel Kane
	ROSE, Alex Robert


Registered Address	19 Barkers Leys
	Bishops Cleeve
	Cheltenham
	GL52 8BQ


Registered Number	13427166 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		48,756		43,131
			48,756		43,131
Current assets
Debtors	4	12,540		6,333
Cash at bank and on hand		4,933		92
		17,473		6,425
Creditors amounts falling due within one year	5	(106,675)		(76,689)
Net current assets (liabilities)			(89,202)		(70,264)
Total assets less current liabilities			(40,446)		(27,133)
Net assets			(40,446)		(27,133)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(40,447)		(27,134)
Shareholders' funds			(40,446)		(27,133)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 October 2025, and are signed on its behalf by:

ROSE, Alex Robert
Director
Registered Company No. 13427166

AF Scaffolding Cotswolds LTD

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Revenue from rendering of services
	Revenue 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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	5
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 June 24	58,163	415	58,578
Additions	19,509	-	19,509
At 31 May 25	77,672	415	78,087
Depreciation and impairment
At 01 June 24	15,266	181	15,447
Charge for year	13,766	118	13,884
At 31 May 25	29,032	299	29,331
Net book value
At 31 May 25	48,640	116	48,756
At 31 May 24	42,897	234	43,131

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	4,478	1,510
Other debtors	6,721	3,404
Prepayments and accrued income	1,341	1,419
Total	12,540	6,333

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	150	4,324
Taxation and social security	3,013	-
Other creditors	103,512	72,365
Total	106,675	76,689


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.