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REGISTERED NUMBER: SC253590 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

CAMSCAFF LTD.

CAMSCAFF LTD. (REGISTERED NUMBER: SC253590)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 10 |

CAMSCAFF LTD.

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Mr S P Rowan

| Mrs R J Rowan

| Mr R Day

| SECRETARY: | Mrs R J Rowan

| REGISTERED OFFICE: | Paxton House

| 11 Woodside Crescent

| Charing cross

| Glasgow

| G3 7UL

| REGISTERED NUMBER: | SC253590 (Scotland)

| ACCOUNTANTS: | McAllisters

| Paxton House

| 11 Woodside Crescent

| Charing Cross

| Glasgow

| G3 7UL

CAMSCAFF LTD. (REGISTERED NUMBER: SC253590)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 359,496 |  | 262,165 |  |

CURRENT ASSETS

Stocks | 18,965 |  | 12,101 |  |

Debtors | 5 | 562,896 |  | 836,783 |  |

Cash at bank | 401,869 |  | 1,996 |  |

983,730 |  | 850,880 |  |

CREDITORS

Amounts falling due within one year | 6 | 473,898 |  | 633,698 |  |

NET CURRENT ASSETS | 509,832 |  | 217,182 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 869,328 |  | 479,347 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (212,076 | ) | (101,021 | ) |

PROVISIONS FOR LIABILITIES | (100,558 | ) | (69,618 | ) |

NET ASSETS | 556,694 |  | 308,708 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 125 |  | 125 |  |

Retained earnings | 556,569 |  | 308,583 |  |

SHAREHOLDERS' FUNDS | 556,694 |  | 308,708 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

CAMSCAFF LTD. (REGISTERED NUMBER: SC253590)

Balance Sheet - continued

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

Mr S P Rowan - Director

CAMSCAFF LTD. (REGISTERED NUMBER: SC253590)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Camscaff Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

| Significant judgements and estimates

| The preparation of the financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The directors are of the opinion that due to the nature of the business, there are no critical accounting estimates or judgements used in the preparation of these financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, net of discount and value added taxes. Turnover includes revenue earned from the rendering of scaffolding services.

| 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Tangible fixed assets

| Tangible fixed assets are stated at historical cost less accumulated depreciation and any impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is charged to profit or loss over the estimated useful economic lives, as follows:

| Plant & Machinery - 25% reducing balance basis.

| Fixtures & Fittings - 33% reducing balance basis.

| Computer equipment - 33% reducing balance basis.

| Motor Vehicles - 25% reducing balance basis.

| Improvements to Property - 5% reducing balance basis.

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined, which is the higher of its fair value less costs to sell and its value in use.

| Any impairment loss is recognised immediately as an expense within profit or loss

| Inventories

| Inventories have been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of completion at the balance sheet date.

CAMSCAFF LTD. (REGISTERED NUMBER: SC253590)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Trade and other debtors are recognised initially at transaction price less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.

| Cash and cash equivalents comprise cash balances and call deposits

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised within profit or loss.

| For financial assets that are measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated future cash flows discounted at the assets original effective interest rate. If a financial asset has a variable interest rate, the discount rate of measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the assets carrying amount and the best estimate of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Deferred tax

| 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 have been enacted or substantively enacted by the year end 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 probable 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

CAMSCAFF LTD. (REGISTERED NUMBER: SC253590)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Grants

| During the year grants of £3,265 (2024: £7,361) were received from CITB skills. These grants are for the purpose of training apprentices and is treated in the financial statements as income in the year in which they are received.

| Provisions

| A provision is recognised when company has a legal or constructive obligation as a result of a past event and it is probable that an outflow of economic benefits will be required to settle the obligation.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 40 (2024 - 40 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 April 2024 | 950 |  | 547,799 |  | 6,597 |  |

| Additions | - |  | 225,307 |  | - |  |

| Disposals | - |  | (71,952 | ) | (1,009 | ) |

| At 31 March 2025 | 950 |  | 701,154 |  | 5,588 |  |

| DEPRECIATION

| At 1 April 2024 | 252 |  | 298,347 |  | 4,866 |  |

| Charge for year | 35 |  | 117,108 |  | 562 |  |

| Eliminated on disposal | - |  | (65,627 | ) | (981 | ) |

| At 31 March 2025 | 287 |  | 349,828 |  | 4,447 |  |

| NET BOOK VALUE

| At 31 March 2025 | 663 |  | 351,326 |  | 1,141 |  |

| At 31 March 2024 | 698 |  | 249,452 |  | 1,731 |  |

CAMSCAFF LTD. (REGISTERED NUMBER: SC253590)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 63,166 |  | 25,084 |  | 643,596 |  |

| Additions | - |  | - |  | 225,307 |  |

| Disposals | (26,942 | ) | (18,703 | ) | (118,606 | ) |

| At 31 March 2025 | 36,224 |  | 6,381 |  | 750,297 |  |

| DEPRECIATION

| At 1 April 2024 | 56,039 |  | 21,927 |  | 381,431 |  |

| Charge for year | 1,612 |  | 755 |  | 120,072 |  |

| Eliminated on disposal | (26,262 | ) | (17,832 | ) | (110,702 | ) |

| At 31 March 2025 | 31,389 |  | 4,850 |  | 390,801 |  |

| NET BOOK VALUE

| At 31 March 2025 | 4,835 |  | 1,531 |  | 359,496 |  |

| At 31 March 2024 | 7,127 |  | 3,157 |  | 262,165 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

£ |

| COST

| At 1 April 2024 | 226,081 |  |

| Additions | 145,489 |  |

| At 31 March 2025 | 371,570 |  |

| DEPRECIATION

| At 1 April 2024 | 56,520 |  |

| Charge for year | 78,763 |  |

| At 31 March 2025 | 135,283 |  |

| NET BOOK VALUE

| At 31 March 2025 | 236,287 |  |

| At 31 March 2024 | 169,561 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 504,457 |  | 747,619 |  |

| Other debtors | 3,405 |  | 3,405 |  |

| VAT | 32,316 |  | 71,034 |  |

| Prepayments | 22,718 |  | 14,725 |  |

562,896 |  | 836,783 |  |

CAMSCAFF LTD. (REGISTERED NUMBER: SC253590)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 24,748 |  | 28,054 |  |

| Hire purchase contracts (see note 8) | 94,258 |  | 20,027 |  |

| Trade creditors | 150,090 |  | 378,811 |  |

| Tax | 146,991 |  | 26,889 |  |

| Social security and other taxes | 31,628 |  | 38,462 |  |

| Other creditors | 25,878 |  | 80,993 |  |

| Factoring creditor | (4,656 | ) | 57,677 |  |

| Directors' current accounts | 2,169 |  | 1,618 |  |

| Accrued expenses | 2,792 |  | 1,167 |  |

473,898 |  | 633,698 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans - 1-2 years | 14,722 |  | 16,667 |  |

| Bank loans - 2-3 years | - |  | 16,667 |  |

| Bank loans - 3-4 years | - |  | 16,667 |  |

| Bank loans - 4-5 years | - |  | 1,389 |  |

| Hire purchase contracts (see note 8) | 197,354 |  | 49,631 |  |

212,076 |  | 101,021 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

| 31.3.25 |  | 31.3.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 94,258 |  | 20,027 |  |

| Between one and five years | 197,354 |  | 49,631 |  |

291,612 |  | 69,658 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank overdrafts | 8,081 |  | 11,387 |  |

| Hire purchase contracts | 291,612 |  | 69,658 |  |

299,693 |  | 81,045 |  |

| The HP creditor is secured over the assets to which it relates to.

| The bank overdraft is secured by a bond and floating charge over the assets of the company.

CAMSCAFF LTD. (REGISTERED NUMBER: SC253590)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 100 | Ordinary A | £1 | 100 |  | 100 |  |

| 25 | Ordinary B | £1 | 25 |  | 25 |  |

125 |  | 125 |  |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31.3.25 |  | 31.3.24

£ | £ |

| Mr S P Rowan

| Balance outstanding at start of year | (118 | ) | (503 | ) |

| Amounts advanced | 155,294 |  | 103,400 |  |

| Amounts repaid | (155,624 | ) | (103,015 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (448 | ) | (118 | ) |

| Mrs R J Rowan

| Balance outstanding at start of year | (636 | ) | (324 | ) |

| Amounts advanced | 72,500 |  | 32,550 |  |

| Amounts repaid | (72,812 | ) | (32,862 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (948 | ) | (636 | ) |

| Mr R Day

| Balance outstanding at start of year | (864 | ) | (838 | ) |

| Amounts advanced | 109,401 |  | 63,286 |  |

| Amounts repaid | (109,312 | ) | (63,312 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (775 | ) | (864 | ) |

| Interest of 2.25% was charged on any overdrawn balances over £10k throughout the year. This loan has no fixed date for repayment.

12. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £232,200 (2024: £156,000) were proposed and payable to the directors. Directors remuneration including pensions amounted to £105,583 (2024: £103,169).

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Camscaff Ltd.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Camscaff Ltd. for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Camscaff Ltd., as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Camscaff Ltd. and state those matters that we have agreed to state to the Board of Directors of Camscaff Ltd., as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Camscaff Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Camscaff Ltd.. You consider that Camscaff Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Camscaff Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

McAllisters

Paxton House

11 Woodside Crescent

Charing Cross

Glasgow

G3 7UL

28 November 2025