Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 No description of principal activity 2024-08-01 false 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10050838 2024-08-01 2025-07-31 10050838 2023-08-01 2024-07-31 10050838 2025-07-31 10050838 2024-07-31 10050838 c:Director1 2024-08-01 2025-07-31 10050838 c:Director2 2024-08-01 2025-07-31 10050838 c:RegisteredOffice 2024-08-01 2025-07-31 10050838 d:FreeholdInvestmentProperty 2024-08-01 2025-07-31 10050838 d:FreeholdInvestmentProperty 2025-07-31 10050838 d:FreeholdInvestmentProperty 2024-07-31 10050838 d:CurrentFinancialInstruments 2025-07-31 10050838 d:CurrentFinancialInstruments 2024-07-31 10050838 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 10050838 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 10050838 d:ShareCapital 2025-07-31 10050838 d:ShareCapital 2024-07-31 10050838 d:RetainedEarningsAccumulatedLosses 2025-07-31 10050838 d:RetainedEarningsAccumulatedLosses 2024-07-31 10050838 c:FRS102 2024-08-01 2025-07-31 10050838 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10050838 c:FullAccounts 2024-08-01 2025-07-31 10050838 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10050838 6 2024-08-01 2025-07-31 10050838 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Company registration number: 10050838
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 JULY 2025
| S & K SCAFFOLDING HOLDINGS LIMITED
S & K SCAFFOLDING HOLDINGS LIMITED |  |
COMPANY INFORMATION
Directors | Mr C J Sweeney
| Mr K P Sweeney
Registered number | 10050838
Registered office | 3000a Parkway
| Whiteley
| Hampshire
| PO15 7FX
Trading Address | Lotus House
| Deer Park Farm Industrial Estate
| Knowle Lane, Fair Oak
| Eastleigh
| Hampshire
| SO50 7DZ
Accountants | Menzies LLP
| Chartered Accountants
| 3000a Parkway
| Whiteley
| Hampshire
| PO15 7FX
S & K SCAFFOLDING HOLDINGS LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
S & K SCAFFOLDING HOLDINGS LIMITED REGISTERED NUMBER:10050838 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 5,031,752 |  | 5,031,752
Investment property | 5 |  | - |  | 1,574,623
|  |  | 5,031,752 |  | 6,606,375
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | - |  | 6,697 |
Cash at bank and in hand |  | 33,855 |  | 80,509 |
|  | 33,855 |  | 87,206 |
Creditors: amounts falling due within one year | 7 | (3,933,285) |  | (3,915,985) |
Net current liabilities |  |  | (3,899,430) |  | (3,828,779)
Total assets less current liabilities |  |  | 1,132,322 |  | 2,777,596
Net assets |  |  | 1,132,322 |  | 2,777,596
Page 1
S & K SCAFFOLDING HOLDINGS LIMITED REGISTERED NUMBER:10050838 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JULY 2025
|  | 2025 |  | 2024
|  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 2
Profit and loss account |  |  | 1,132,222 |  | 2,777,594
|  |  | 1,132,322 |  | 2,777,596
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr C J Sweeney
Director
Date: 14 November 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
S & K SCAFFOLDING HOLDINGS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
S & K Scaffolding Holdings Limited is a private company limited by shares and registered in England and Wales. The company's registered office, registered number and trading address are included on the Company Information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 3
S & K SCAFFOLDING HOLDINGS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.4 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 4
S & K SCAFFOLDING HOLDINGS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 August 2024 | 5,031,752
| At 31 July 2025 | 5,031,752
5. | Investment property
|  | Freehold investment property
|  | £
| At 1 August 2024 | 1,574,623
| Additions at cost | 1,039,500
| Disposals | (2,614,123)
| At 31 July 2025 | -
The 2025 valuations were made by the directors, on an open market value for existing use basis.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 6,130
| Prepayments and accrued income | - | 567
|  | - | 6,697
Page 5
S & K SCAFFOLDING HOLDINGS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 1,603,440 | 1,977,750
| Amounts owed to group undertakings | 2,327,623 | 1,926,623
| Corporation tax | 330 | 6,864
| Other creditors | 2 | -
| Accruals and deferred income | 1,890 | 4,748
|  | 3,933,285 | 3,915,985
Page 6