1-4-2024 31-3-2025 31-3-2025 No description of principal activity IRIS Elements Accounts Production 25.4 false 53 40 The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.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 Profit and loss account has not been delivered to the Registrar.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 historic cost convention.Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.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.Debtors - Short term debtors are measured at transaction price, less any impairment. Creditors - Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.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 company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.During the year, total dividends of £10,000 (2024: £15,000) were paid to the director. Included within other debtors is a balance of £180,435 (2024: NIL) due to a company with common directorship. Included within this balance is interest of 5% as per the loan agreement.iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure SC658122 2024-04-01 SC658122 2025-03-31 SC658122 2024-04-01 2025-03-31 SC658122 2023-04-01 SC658122 2023-04-01 2024-03-31 SC658122 2024-03-31 SC658122 ns14:PoundSterling 2024-04-01 2025-03-31 SC658122 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC658122 ns10:FilletedAccounts 2024-04-01 2025-03-31 SC658122 ns10:SmallEntities 2024-04-01 2025-03-31 SC658122 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC658122 ns15:Scotland 2024-04-01 2025-03-31 SC658122 ns5:CurrentFinancialInstruments 2025-03-31 SC658122 ns5:CurrentFinancialInstruments 2024-03-31 SC658122 ns5:Non-currentFinancialInstruments 2025-03-31 SC658122 ns5:Non-currentFinancialInstruments 2024-03-31 SC658122 ns5:ShareCapital 2025-03-31 SC658122 ns5:ShareCapital 2024-03-31 SC658122 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC658122 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC658122 ns10:Director1 2024-04-01 2025-03-31

| Company registration number: | SC658122
| Unaudited financial statements
| for the year ended 31 March 2025
| for
| Total Scaffolding Services Ltd
| Pages for filing with the Registrar

| Company registration number: | SC658122
| Total Scaffolding Services Ltd
| Balance sheet
| as at 31 March 2025
|  |  | 2025 |  | 2024
|  | Note |  | £ |  | £ |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Tangible assets | 4 |  | 1,389,611 |  |  |  | 996,580 |  |
|  |  |  |  |  | 1,389,611 |  |  |  | 996,580
| Current assets |  |  |  |  |  |  |  |  |
| Debtors |  |  | 759,128 |  |  |  | 438,440 |  |
| Cash at bank and in hand |  |  | 343,710 |  |  |  | 219,477 |  |
|  |  |  |  |  | 1,102,838 |  |  |  | 657,917
| Creditors: amounts falling due within one year |  |  |  |  | (937,784) |  |  |  | (383,450)
| Net current assets |  |  |  |  | 165,054 |  |  |  | 274,467
| Total assets less current liabilities |  |  |  |  | 1,554,665 |  |  |  | 1,271,047
| Creditors: Amounts falling due after more than one year |  |  |  |  | (266,280) |  |  |  | (140,581)
| Provisions for liabilities |  |  |  |  | (330,499) |  |  |  | (226,310)
| NET ASSETS |  |  |  |  | 957,886 |  |  |  | 904,156
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  | 100 |  |  |  | 100
| Profit and loss account |  |  |  |  | 957,786 |  |  |  | 904,056
| TOTAL EQUITY |  |  |  |  | 957,886 |  |  |  | 904,156
| The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.
| The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
| The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| 1

| Company registration number: | SC658122
| Total Scaffolding Services Ltd
| Balance sheet - continued
| as at 31 March 2025
| 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 Profit and loss account has not been delivered to the Registrar.
| Signed by:
| Mr M Langlands, Director |  |
| 11 November 2025 |  |
| 2

| Total Scaffolding Services Ltd
| Notes to the financial statements
| for the year ended 31 March 2025
| 1 | Company information
|  | Total Scaffolding Services Ltd is a private company registered in Scotland. Its registered number is SC658122. The company is limited by shares. Its registered office is 73 Kilsyth Road, Kirkintilloch, G66 1 QF.
| 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 historic cost convention.
|  | Presentation currency
|  | The company's financial statements are presented in sterling.
|  | Going concern
|  | In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
|  | Turnover
|  | Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
| 3

| Total Scaffolding Services Ltd
| Notes to the financial statements - continued
| for the year ended 31 March 2025
| 2 | Accounting policies - continued
|  | 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 etc.:
|  | Plant & Machinery etc | - | Plant and machinery depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of the asset over its estimated useful life: 25% reducing balance on scaffolding equipment 10% straight line on machinery 15% straight line on fixtures and fittings Annual scaffolding costs are split between capital and revenue based on whether scaffolding is purchased in order to expand capacity, or whether scaffolding is simply replacing scaffolding that has been scrapped/damaged/stolen/gone missing. As the company is still actively growing, a sizeable amount of brand new scaffolding has been capitalised during the year, with the remaining, second hand scaffolding being taken to revenue. The carrying values of tangible fixed assets are reviewed annually for impairment if events or changes in circumstances indicate the carrying values may not be recoverable.
|  | Motor vehicles | - | 25% reducing balance
|  | Computer equipment | - | 33% straight line
|  | Financial instruments
|  | Debtors - Short term debtors are measured at transaction price, less any impairment. Creditors - Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
|  | Taxation
|  | Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
| 4

| Total Scaffolding Services Ltd
| Notes to the financial statements - continued
| for the year ended 31 March 2025
| 2 | Accounting policies - continued
|  | Deferred taxation
|  | 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 been enacted or substantively enacted by the balance sheet date 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 probably 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.
|  | Retirement benefits
|  | The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
| 3 | Critical accounting judgements and estimates
|  | Plant and Equipment The estimate and assumptions made to determine asset lives require judgements to be made as regards useful lives and residual values. The useful lives and residual values of the company's financial assets are determined by management at the time the asset is acquired and reviewed annually for appropriateness. The lives are based on management experience with similar assets. Depreciation rates applied are outlined later in the notes.
|  | Scaffolding expenditure Due to the nature of the company's trade, and to the extent that scaffolding plays such a key role in the income generation of the company, the director has a policy in place to determine how scaffolding is recognised between capital and revenue. This is done by considering factors such as business expansion, new products, types of jobs, damaged or missing goods, and obselescence.
|  | Services - Income from scaffolding services provided is recognised when performed, such that risks and rewards have been transferred. The timing of invoicing is job dependant , sometimes requiring interim payment certificates, and other invoices on completion when the scaffolding has been removed from the site.
| 5

| Total Scaffolding Services Ltd
| Notes to the financial statements - continued
| for the year ended 31 March 2025
| 4 | Average number of employees
|  | During the year the average number of employees was 53 (2024 - 40).
| 5 | Tangible fixed assets
|  |  |  |  |  |  | Plant and machinery etc.
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | At 1 April 2024 |  |  |  |  | 1,348,837
|  | Additions |  |  |  |  | 617,906
|  | At 31 March 2025 |  |  |  |  | 1,966,743
|  | Depreciation
|  | At 1 April 2024 |  |  |  |  | 352,257
|  | Charge for year |  |  |  |  | 224,875
|  | At 31 March 2025 |  |  |  |  | 577,132
|  | Net book value
|  | At 31 March 2025 |  |  |  |  | 1,389,611
|  | At 31 March 2024 |  |  |  |  | 996,580
|  | Cost or valuation at 31 March 2025 is represented by:
|  |  |  |  |  |  | Plant and machinery etc.
|  |  |  |  |  |  | £
|  | Valuation in 2025 |  |  |  |  | 1,966,743
|  | Cost |  |  |  |  | -
|  |  |  |  |  |  | 1,966,743
|  | If Plant and Machinery etc had not been revalued, it would have been included at the following historical cost:
|  |  | 2025 |  | 2024
|  |  | £ |  | £
|  | Cost | 1,966,743 |  | 1,348,837
|  | Accumulated depreciation | 577,132 |  | 352,257
| 6 | Advances, credit and guarantees granted to the director
| 6

| Total Scaffolding Services Ltd
| Notes to the financial statements - continued
| for the year ended 31 March 2025
| 6 | Advances, credit and guarantees granted to the director - continued
|  | During the year, total dividends of £10,000 (2024: £15,000) were paid to the director. Included within other debtors is a balance of £180,435 (2024: NIL) due to a company with common directorship. Included within this balance is interest of 5% as per the loan agreement.
| 7