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.
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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
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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.
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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.
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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.
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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
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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.
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