REGISTERED NUMBER: 07336560 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

KTM Scaffolding Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Matthews

K Whelan-Matthews

REGISTERED OFFICE:

27 Cranbrook Drive

Kennington

Oxford

Oxfordshire

OX15RR

REGISTERED NUMBER:

07336560 (England and Wales)

ACCOUNTANTS:

WaltonPaige Accountants

11 Lime Tree Mews

2 Lime Walk

Headington

Oxford

Oxfordshire

OX3 7DZ

FIXED ASSETS

Tangible assets

4

183,831

208,128

CURRENT ASSETS

Debtors

5

151,356

134,480

Cash at bank

18,668

24,608

170,024

159,088

CREDITORS

Amounts falling due within one year

6

(85,529

)

(72,666

)

NET CURRENT ASSETS

84,495

86,422

TOTAL ASSETS LESS CURRENT LIABILITIES

268,326

294,550

CREDITORS

Amounts falling due after more than one year

7

(31,459

)

(31,171

)

PROVISIONS FOR LIABILITIES

(48,995

)

(52,047

)

NET ASSETS

187,872

211,332

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

186,872

210,332

SHAREHOLDERS' FUNDS

187,872

211,332

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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.

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 26 October 2025 and were signed on its behalf by:

T Matthews - Director

1.	STATUTORY INFORMATION

KTM Scaffolding Limited is a private company, limited by shares , registered in England and Wales. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year 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 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.

Hire purchase and leasing commitments

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.

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

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Office

Motor

machinery

equipment

vehicles

Totals

£

£

£

£

COST

At 1 September 2024

622,765

8,762

190,812

822,339

Additions

7,266

2,249

38,995

48,510

Disposals

-

-

(28,895

)

(28,895

)

At 31 August 2025

630,031

11,011

200,912

841,954

DEPRECIATION

At 1 September 2024

488,881

5,185

120,145

614,211

Charge for year

35,288

1,457

24,884

61,629

Eliminated on disposal

-

-

(17,717

)

(17,717

)

At 31 August 2025

524,169

6,642

127,312

658,123

NET BOOK VALUE

At 31 August 2025

105,862

4,369

73,600

183,831

At 31 August 2024

133,884

3,577

70,667

208,128

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2024

56,400

Additions

25,995

Transfer to ownership

(25,000

)

At 31 August 2025

57,395

DEPRECIATION

At 1 September 2024

22,303

Charge for year

12,386

Transfer to ownership

(14,453

)

At 31 August 2025

20,236

NET BOOK VALUE

At 31 August 2025

37,159

At 31 August 2024

34,097

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

126,716

131,692

Other debtors

24,640

2,788

151,356

134,480

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

14,426

21,892

Trade creditors

7,250

-

Corporation tax

25,196

20,781

VAT

3,043

13,260

Other creditors

25,326

6,599

Directors' loan accounts

288

134

85,529

72,666

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 1-2 years

4,646

10,000

Bank loans - 2-5 years

-

3,955

Hire purchase contracts

26,813

17,216

31,459

31,171