J & M Scaffolding (South East) Ltd

J & M Scaffolding (South East) Ltd
Director's Report
For the year ended 31 March 2025

Director's report and financial statements

The director presents his annual report and the financial statements for the year ended 31 March 2025.

Principal activities

The principal activity of the Company during the financial year was the erection, hire of, and dismantling of scaffold.

Director

The director who served during the year was as follows:

	Shares
James Bowker	100.00

Statement of director's responsibilities

The director is responsible for preparing the director's report and the financial statements in accordance with applicable laws and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law, the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102).

Under company law, the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and the profit or loss of the Company for that year. In preparing these financial statements, the director is required to:

- Select suitable accounting policies and then apply them consistently;
- Make judgments and accounting estimates that are reasonable and prudent;
- State whether applicable UK Accounting Standards have been followed (subject to any material departures disclosed); and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume continuation.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the Company, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is also responsible for the maintenance and integrity of the corporate and financial information included on the Company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions.

On behalf of the board.

----------------------------------
James Bowker
Director

Date approved: 02 December 2025

J & M Scaffolding (South East) Ltd Accountants' Report For the year ended 31 March 2025
You consider that the Company is exempt from an audit for the year ended 31 March 2025. You have acknowledged, on the Balance Sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the Company at the end of the financial year and of its profit or loss for the financial year then ended. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the accounting records of the Company and on the basis of the information and explanations you have given to us. We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts. OMB Tax Limited Unit 10, Clayfield Mews Newcomen Road Tunbridge Wells TN4 9PA 02 December 2025 3

J & M Scaffolding (South East) Ltd
Accountants' Report
For the year ended 31 March 2025

You consider that the Company is exempt from an audit for the year ended 31 March 2025.

You have acknowledged, on the Balance Sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the Company at the end of the financial year and of its profit or loss for the financial year then ended.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the accounting records of the Company and on the basis of the information and explanations you have given to us. We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts.

OMB Tax Limited
Unit 10, Clayfield Mews
Newcomen Road
Tunbridge Wells
TN4 9PA
02 December 2025

Registered Number: 13821254 J & M Scaffolding (South East) Ltd
Balance Sheet
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	181,732	141,982
		181,732	141,982
Current assets
Stocks	4	12,852	7,250
Debtors	5	33,030	27,561
Cash at bank and in hand		41,593	32,645
		87,475	67,456
Creditors: amount falling due within one year	6	(43,768)	(41,576)
Net current assets		43,707	25,880

Total assets less current liabilities		225,439	167,862
Creditors: amount falling due after more than one year	7	(50,336)	(78,625)
Net assets		175,103	89,237

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		175,003	89,137
Shareholders' funds		175,103	89,237

For the year ended 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 accounts for the year in question in accordance with section 476.
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.

These 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 of Companies.

The financial statements were approved by the director on 02 December 2025 and were signed by:

-------------------------------
James Bowker
Director

J & M Scaffolding (South East) Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

J & M Scaffolding (South East) Ltd is a private company, limited by shares, registered in England and Wales, under 13821254, at Unit 10, Clayfield Mews, Newcomen Road, Tunbridge Wells, Kent, TN4 9PA.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

These financial statements are presented in £ sterling because that is the operational currency of the Company, are prepared under the historical cost convention in accordance with the accounting policies.

Going concern basis

The director believes that the Company is experiencing sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, he reasonably expects the Company has adequate resources to continue in operational existence for the foreseeable future. Thus, he continues to adopt the going concern basis of accounting in preparing these financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the Company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the Profit and Loss Account] on a straight-line basis.

Taxation

Taxation represents the sum of tax currently payable recognised in the profit and loss account. The Company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current tax assets and liabilities are not discounted. No provision is made for any deferred tax based on timing differences that have originated but not reversed at the balance sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery	15% Reducing Balance
Computer equipment	15% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the Company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors, net of the finance charge allocated to future periods.

Stocks

Stocks account for the degree of completion of unbilled contracts that are work-in-progress as at the balance sheet date, valued at market value, which is a departure from accounting standards [lower of cost and net realisable value] because the director considers such departure is required to give a true and fair view of the financial results for the year.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Tangible fixed assets

Cost or valuation	Plant and machinery	Computer equipment	Total
	£	£	£
At 01 April 2024	184,824	752	185,576
Additions	71,267	1,094	72,361
Disposals	(4,000)	-	(4,000)
At 31 March 2025	252,091	1,846	253,937
Depreciation
At 01 April 2024	43,481	113	43,594
Charge for year	29,461	260	29,721
On disposals	(1,110)	-	(1,110)
At 31 March 2025	71,832	373	72,205
Net book values
Closing balance as at 31 March 2025	180,259	1,473	181,732
Opening balance as at 01 April 2024	141,343	639	141,982

The net book value of Plant and machinery includes £ 9,823 (2024 £11,557) in respect of assets leased under finance leases or hire purchase contracts.

Stocks

	2025 £		2024 £
Work-in-progress	12,852		7,250
	12,852		7,250

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade debtors	27,815	26,874
Provision for doubtful debts	-	(4,070)
Value added taxes	5,215	4,757
	33,030	27,561

Creditors: amount falling due within one year

	2025 £	2024 £
Trade creditors	3,390	-
Bank Loans & Overdrafts	10,630	23,843
Taxation and Social Security	26,495	14,734
Other Creditors	3,253	2,999
	43,768	41,576

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	6,084	12,963
Other Creditors	44,252	65,662
	50,336	78,625

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Ordinary shares of £1.00 each	100		100
	100		100

Indebtedness

Included within Creditors, are the following amounts repayable by instalments as follows:
1/ Secured on plant and machinery, repayable (a) within 1 year £3,304; and (b) between 2 and 5 years £1,506.
2/ Unsecured, repayable (a) within 1 year £4,681; and (b) between 2 and 5 years £4,578.

Registered Number: 13821254
England and Wales
J & M SCAFFOLDING (SOUTH EAST) LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025