B & A Scaffolding Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 2115699

B & A Scaffolding Limited

Filleted Unaudited Financial Statements

31 March 2025

B & A Scaffolding Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	6		664,946		652,305

Current assets

Debtors	7	370,645	369,590
Cash at bank and in hand		942,932	395,879
		------------	---------
		1,313,577	765,469

Creditors: amounts falling due within one year	8	449,026		428,154
		------------		---------
Net current assets			864,551		337,315
			------------		---------
Total assets less current liabilities			1,529,497		989,620

Creditors: amounts falling due after more than one year	9		33,103		14,957

Provisions

Taxation including deferred tax	82,175	76,919
	------------	---------
Net assets	1,414,219	897,744
	------------	---------

Capital and reserves

Called up share capital	10	52	52
Profit and loss account		1,414,167	897,692
		------------	---------
Shareholders funds		1,414,219	897,744
		------------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

B & A Scaffolding Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 8 September 2025 , and are signed on behalf of the board by:

Christopher Forrest
Director

Company registration number: 2115699

B & A Scaffolding Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit D, Therm Road, Cleveland Street, Hull, East Yorkshire, HU8 7BF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	2% straight line
Plant and machinery	-	25% reducing balance
Motor vehicles	-	25% reducing balance

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 35 (2024: 29 ).

5. Tax on profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	205,340	218,494

Deferred tax:

Origination and reversal of timing differences	5,256	19,490
	---------	---------
Tax on profit	210,596	237,984
	---------	---------

6. Tangible assets

	Freehold property	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2024	340,573	675,360	568,525	1,584,458
Additions	–	41,725	117,960	159,685
Disposals	–	–	( 270,285)	( 270,285)
	---------	---------	---------	------------
At 31 March 2025	340,573	717,085	416,200	1,473,858
	---------	---------	---------	------------
Depreciation
At 1 April 2024	22,136	509,057	400,960	932,153
Charge for the year	6,811	52,006	65,766	124,583
Disposals	–	–	( 247,824)	( 247,824)
	---------	---------	---------	------------
At 31 March 2025	28,947	561,063	218,902	808,912
	---------	---------	---------	------------
Carrying amount
At 31 March 2025	311,626	156,022	197,298	664,946
	---------	---------	---------	------------
At 31 March 2024	318,437	166,303	167,565	652,305
	---------	---------	---------	------------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 31 March 2025	86,677
	--------
At 31 March 2024	38,604
	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	326,484	369,590
Prepayments and accrued income	44,161	–
	---------	---------
	370,645	369,590
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	133,688	80,114
Accruals and deferred income	4,125	3,000
Corporation tax	205,340	218,494
Social security and other taxes	74,487	113,078
Obligations under finance leases and hire purchase contracts	31,386	13,468
	---------	---------
	449,026	428,154
	---------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Obligations under finance leases and hire purchase contracts	33,103	14,957
	--------	--------

10. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	44	44	44	44
'B' - 'I' Ordinary shares of £ 1 each	8	8	8	8
	----	----	----	----
	52	52	52	52
	----	----	----	----

11. Director's advances, credits and guarantees

During the year there were no director's advances, credits and guarantees.