M60 Scaffolding Ltd - Filleted accounts

Registered number

12998253

M60 Scaffolding Ltd

Filleted Accounts

31 March 2025

M60 Scaffolding Ltd
Registered number:		12998253
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		505,449			273,843

Current assets
Stocks		61,099			1,987
Debtors	4	230,770			54,324
Cash at bank and in hand		70,239			332
		362,108			56,643

Creditors: amounts falling due within one year	5	(275,086)			(107,459)

Net current assets/(liabilities)			87,022			(50,816)

Total assets less current liabilities			592,471			223,027

Creditors: amounts falling due after more than one year	6		(338,522)			-



Net assets			253,949			223,027

Capital and reserves
Called up share capital			106			101
Share premium			49,894			-
Profit and loss account			203,949			222,926

Shareholders' funds			253,949			223,027

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

Directors' responsibilities
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Samuel Lewis Tottle
Director
Approved by the board on 27 August 2025

M60 Scaffolding Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	10% reducing balance
	Motor vehicles	10% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			15		7


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	261,687		43,160		304,847
	Additions	204,062		83,704		287,766
	At 31 March 2025	465,749		126,864		592,613

	Depreciation
	At 1 April 2024	26,154		4,850		31,004
	Charge for the year	43,959		12,201		56,160
	At 31 March 2025	70,113		17,051		87,164

	Net book value
	At 31 March 2025	395,636		109,813		505,449
	At 31 March 2024	235,533		38,310		273,843


4	Debtors			2025		2024
£					£

	Trade debtors			208,304		-
	Other debtors			22,466		54,324
				230,770		54,324


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			98,471		-
	Taxation and social security costs			4,306		-
	Other creditors			172,309		107,459
				275,086		107,459


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			338,522		-


7	Other information

	M60 Scaffolding Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 7 Southside
	Bredbury Park Industrial Estate
	Stockport
	SK6 2SP