Access Scaffolding Co (NI) Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: NI605599

Access Scaffolding Co (NI) Ltd

Filleted Unaudited Financial Statements

31 March 2025

Access Scaffolding Co (NI) Ltd

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		25,518	29,676

Current assets

Debtors	6	151,644	195,662
Cash at bank and in hand		143,379	82,143
		---------	---------
		295,023	277,805

Creditors: amounts falling due within one year	7	43,901		63,583
		---------		---------
Net current assets			251,122	214,222
			---------	---------
Total assets less current liabilities			276,640	243,898

Creditors: amounts falling due after more than one year	8	5,354	10,750
		---------	---------
Net assets		271,286	233,148
		---------	---------

Capital and reserves

Called up share capital	9	40,000	40,000
Profit and loss account		231,286	193,148
		---------	---------
Shareholders funds		271,286	233,148
		---------	---------

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.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Access Scaffolding Co (NI) Ltd

Statement of Financial Position (continued)

31 March 2025

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

Ms I Kidd

Director

Company registration number: NI605599

Access Scaffolding Co (NI) Ltd

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is Linenhall Exchange, 26 Linenhall Street, Belfast, BT2 8BG.

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 and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods 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. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Plant and machinery	-	10% straight line
Motor Vehicles	-	25% straight line
Equipment	-	33% straight line

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 10 (2024: 9 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2024	719,063	26,273	7,264	752,600
Additions	7,258	–	396	7,654
Disposals	( 570,367)	–	( 4,408)	( 574,775)
	---------	--------	-------	---------
At 31 March 2025	155,954	26,273	3,252	185,479
	---------	--------	-------	---------
Depreciation
At 1 April 2024	695,338	21,745	5,841	722,924
Charge for the year	7,900	2,860	1,051	11,811
Disposals	( 570,367)	–	( 4,407)	( 574,774)
	---------	--------	-------	---------
At 31 March 2025	132,871	24,605	2,485	159,961
	---------	--------	-------	---------
Carrying amount
At 31 March 2025	23,083	1,668	767	25,518
	---------	--------	-------	---------
At 31 March 2024	23,725	4,528	1,423	29,676
	---------	--------	-------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	66,346	136,841
Other debtors	85,298	58,821
	---------	---------
	151,644	195,662
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	3,453	42,590
Corporation tax	183	–
Other creditors	40,265	20,993
	--------	--------
	43,901	63,583
	--------	--------

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

	2025	2024
	£	£
Other creditors	5,354	10,750
	-------	--------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary "A" shares of £ 1 each	25,000	25,000	25,000	25,000
Ordinary "B" shares of £ 1 each	15,000	15,000	15,000	15,000
	--------	--------	--------	--------
	40,000	40,000	40,000	40,000
	--------	--------	--------	--------

10. Directors' advances, credits and guarantees

During the year, the directors received net loans of £Nil from the company (2024: £Nil). At the balance sheet date, £10,143 remained owing to the director (2024: £10,143).

11. Related party transactions

The company was under the control of Ms Isabella Kidd throughout the current year. Ms Kidd is the managing director and majority holder of voting "A" shares. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102.