REGISTERED NUMBER: 06523876 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

COMPLEX SCAFFOLDING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

C Jasper

Mrs A M Jasper

SECRETARY:

REGISTERED OFFICE:

Unit 15

Hockliffe Business Park

Watling Street

Hockliffe

Bedfordshire

LU7 9NB

REGISTERED NUMBER:

06523876 (England and Wales)

ACCOUNTANTS:

Graham Hunt & Co

Chartered Accountants

Unit 15

Hockliffe Business Park

Watling Street

Hockliffe

Bedfordshire

LU7 9NB

FIXED ASSETS

Tangible assets

4

719,144

709,416

CURRENT ASSETS

Debtors

5

162,328

109,693

Cash at bank and in hand

90,972

149,448

253,300

259,141

CREDITORS

Amounts falling due within one year

6

380,252

362,035

NET CURRENT LIABILITIES

(126,952

)

(102,894

)

TOTAL ASSETS LESS CURRENT LIABILITIES

592,192

606,522

CREDITORS

Amounts falling due after more than one year

7

(114,399

)

(238,279

)

PROVISIONS FOR LIABILITIES

(49,115

)

(49,115

)

NET ASSETS

428,678

319,128

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

428,677

319,127

SHAREHOLDERS' FUNDS

428,678

319,128

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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

C Jasper - Director

1.	STATUTORY INFORMATION

Complex Scaffolding Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Changes in accounting policies

Plant and machinery depreciation policy changed to 5% on a reducing balance due to extended life and residual value maintained in the opinion of the Directors.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

5% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Taxation

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

1,423,339

9,311

386,365

7,073

1,826,088

Additions

-

-

86,454

-

86,454

At 31 March 2025

1,423,339

9,311

472,819

7,073

1,912,542

DEPRECIATION

At 1 April 2024

812,128

6,954

292,104

5,486

1,116,672

Charge for year

30,560

590

45,179

397

76,726

At 31 March 2025

842,688

7,544

337,283

5,883

1,193,398

NET BOOK VALUE

At 31 March 2025

580,651

1,767

135,536

1,190

719,144

At 31 March 2024

611,211

2,357

94,261

1,587

709,416

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

130,877

69,269

Other debtors

31,451

40,424

162,328

109,693

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

68,197

68,697

Trade creditors

31,036

113,189

Amounts owed to associates

30,000

40,000

Taxation and social security

70,833

22,060

Other creditors

180,186

118,089

380,252

362,035

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

61,286

61,153

Other creditors

53,113

177,126

114,399

238,279

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

28,674

79,805

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 Complex Scaffolding Limited for the year ended 31 March 2025 which comprise the Income Statement, 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 the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Complex Scaffolding Limited, 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 Complex Scaffolding Limited and state those matters that we have agreed to state to the Board of Directors of Complex Scaffolding Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Complex Scaffolding Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Complex Scaffolding Limited 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 Complex Scaffolding Limited. You consider that Complex Scaffolding Limited 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 Complex Scaffolding Limited. 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.

Graham Hunt & Co

Chartered Accountants

Unit 15

Hockliffe Business Park

Watling Street

Hockliffe

Bedfordshire

LU7 9NB

8 December 2025