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REGISTERED NUMBER: SC786130 (Scotland)

Unaudited Financial Statements

for the Period 16 October 2023 to 31 October 2024

for

I-Scaff Projects Ltd

I-Scaff Projects Ltd (Registered number: SC786130)

Contents of the Financial Statements

for the Period 16 October 2023 to 31 October 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Report of the Accountants | 6 |

I-Scaff Projects Ltd

Company Information

for the Period 16 October 2023 to 31 October 2024

| DIRECTORS: | Mr David Thomas Campbell

| Mr Ross Thomas Brown

| REGISTERED OFFICE: | 20 Crompton Road

| Glenrothes

| KY6 2SF

| REGISTERED NUMBER: | SC786130 (Scotland)

| ACCOUNTANTS: | Wallace White Accountants

| 2nd Floor

| 22-24 Blythswood Square

| Glasgow

| G2 4BG

I-Scaff Projects Ltd (Registered number: SC786130)

Balance Sheet

31 October 2024

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 267,282 |  |

| CURRENT ASSETS

| Debtors | 5 | 2 |  |  |

| Cash at bank | 201 |  |  |

203 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 272,483 |  |

| NET CURRENT LIABILITIES | (272,280 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (4,998 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 2 |  |

| Retained earnings | (5,000 | ) |

(4,998 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 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.

I-Scaff Projects Ltd (Registered number: SC786130)

Balance Sheet - continued

31 October 2024

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 23 May 2025 and were signed on its behalf by:

Mr David Thomas Campbell - Director

Mr Ross Thomas Brown - Director

I-Scaff Projects Ltd (Registered number: SC786130)

Notes to the Financial Statements

for the Period 16 October 2023 to 31 October 2024

1. | STATUTORY INFORMATION

| I-Scaff Projects Ltd is a private company, limited by shares , registered in Scotland. 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.

| Tangible fixed assets

| In accordance with SSAP 19, no depreciation is provided in respect of land and buildings with over 20 years to run. This treatment is a departure from the requirements of the Companies Act concerning depreciation of fixed assets, however land and buildings are not held for consumption but for investment and the directors consider that systematic annual depreciation would be inappropriate. The accounting policy adopted is therefore necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of the many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot reasonably be separately identified or quantified.

| Taxation

| Taxation for the period 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 period 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 .

I-Scaff Projects Ltd (Registered number: SC786130)

Notes to the Financial Statements - continued

for the Period 16 October 2023 to 31 October 2024

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| Additions | 242,995 |  | 24,287 |  | 267,282 |  |

| At 31 October 2024 | 242,995 |  | 24,287 |  | 267,282 |  |

| NET BOOK VALUE

| At 31 October 2024 | 242,995 |  | 24,287 |  | 267,282 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Other debtors | 2 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Bank loans and overdrafts | 161,154 |  |

| Trade creditors | 1 |  |

| Amounts owed to group undertakings | 110,128 |  |

| Other creditors | 1,200 |  |

272,483 |  |

I-Scaff Projects Ltd

Report of the Accountants to the Directors of

I-Scaff Projects Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31 October 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

23 May 2025