Distinction Scaffold Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

Report to the directors on the preparation of the unaudited statutory accounts of Distinction Scaffold Limited for the year ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Distinction Scaffold Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Distinction Scaffold Limited , as a body, in accordance with the terms of our engagement letter dated 21 December 2009. Our work has been undertaken solely to prepare for your approval the accounts of Distinction Scaffold Limited and state those matters that we have agreed to state to the directors of Distinction Scaffold Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Distinction Scaffold Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Distinction Scaffold Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Distinction Scaffold Limited . You consider that Distinction Scaffold Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Distinction Scaffold Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

22 October 2025

Pinstripe Ltd

Pure Offices Kestrel Court

Harbour Road

Portishead

Bristol

BS20 7AN

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Distinction Scaffold Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 06511470

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		41,490		54,692

			41,490		54,692
CURRENT ASSETS
Debtors	5	64,730		48,412
Cash at bank and in hand		27,773		19,533

		92,503		67,945
Creditors: Amounts Falling Due Within One Year	6	(56,358 )		(48,631 )

NET CURRENT ASSETS (LIABILITIES)			36,145		19,314

TOTAL ASSETS LESS CURRENT LIABILITIES			77,635		74,006

Creditors: Amounts Falling Due After More Than One Year	7		(17,166 )		(29,393 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,971 )		(10,391 )

NET ASSETS			52,498		34,222

CAPITAL AND RESERVES
Called up share capital	10		4		4
Profit and Loss Account			52,494		34,218

SHAREHOLDERS' FUNDS			52,498		34,222

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Distinction Scaffold Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Anthony Smith

Director

3 November 2025

The notes on pages 4 to 8 form part of these financial statements.

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Distinction Scaffold Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Distinction Scaffold Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06511470 . The registered office is Premier House, Unit 10c Duckmoor Road Industrial Estate, Bristol, BS3 2BJ.

The presentation currency of the financial statements is the Pound Sterling (£)

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents the revenue generated from the sale of services. Revenue is measured at the fair value of the consideration received and receivable excluding value added tax.

Revenue from services is recognised when services have been provided and the contractual right to the consideration has been earned. For incomplete contracts an assessment is made of the extent to which revenue has been earned.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses

Depreciation is provided at following annual rates in order to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Varying rates on reducing balance
Motor Vehicles	25% on reducing balance
Computer Equipment	25% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter with a full charge on the year of acquisition.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

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Distinction Scaffold Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income.

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 that have been enacted or substantively enacted by the balance sheet date.

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.

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 7)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	88,343	89,792	587	178,722
Disposals	(3,463 )	-	(587 )	(4,050 )

As at 31 March 2025	84,880	89,792	-	174,672

...CONTINUED

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Distinction Scaffold Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024	78,547	44,896	587	124,030
Provided during the period	1,515	11,224	-	12,739
Disposals	(3,000 )	-	(587 )	(3,587 )

As at 31 March 2025	77,062	56,120	-	133,182

Net Book Value
As at 31 March 2025	7,818	33,672	-	41,490

As at 1 April 2024	9,796	44,896	-	54,692

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	9,731	12,975

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	17,387	17,130
Other debtors	47,343	31,282

	64,730	48,412

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,227	3,542
Trade creditors	737	68
Bank loans and overdrafts	6,000	6,000
Amounts owed to participating interests	-	5,000
Other creditors	25,497	23,453
Taxation and social security	17,897	10,568

	56,358	48,631

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Distinction Scaffold Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	6,227
Bank loans	1,500	7,500
Other creditors	15,666	15,666

	17,166	29,393

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	6,438	3,856
Later than one year and not later than five years	-	6,438

	6,438	10,294
Less: Finance charges allocated to future periods	211	525

	6,227	9,769

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	10,391	10,391
Deferred taxation	(2,420 )	(2,420 )

Balance at 31 March 2025	7,971	7,971

The provision for deferred taxation is made up of accelerated capital allowances.

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary A shares of £ 1.000 each	1	1
2 Ordinary B shares of £ 1.000 each	2	2
1 Ordinary C shares of £ 1.000 each	1	1

	4	4

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Distinction Scaffold Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

11. Related Party Transactions

During the year, total dividends of £20,600 (2024: £21,600) were paid to its directors.

Mr A Smith owns one Ordinary "A" share and one Ordinary "B" share, Mr R Brown owns one Ordinary "B" share, and Mr S Smith owns one Ordinary "C" share. By virtue of their shareholdings, the directors control the company.

Mr R Brown, director and shareholder, is an employee and former director of Distinction Property Services Limited. The company traded with Distinction Property Services Limited during the period generating purchase transactions of £62,383 (2024: £36,160).

Mr A Smith, director and shareholder, is a director and shareholder of North Somerset Pest Solutions Ltd. At 31 March 2025, £Nil (2024: £5,000) was owed to North Somerset Pest Solutions Ltd. This amount is unsecured, interest free and repayable on demand.

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