REGISTERED NUMBER: 05578441 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Montana Scaffolding Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Clark

C Smith

SECRETARY:

A Clark

REGISTERED OFFICE:

20a High Street

Glastonbury

Somerset

BA6 9DU

REGISTERED NUMBER:

05578441 (England and Wales)

ACCOUNTANTS:

Edward Howells Associates Limited

Chartered Certified Accountants

20a High Street

Glastonbury

Somerset

BA6 9DU

BANKERS:

National Westminster Bank Plc

9 York Buildings

Cornhill

Bridgwater

Somerset

TA6 3BS

FIXED ASSETS

Tangible assets

4

2,079,752

1,798,651

CURRENT ASSETS

Stocks

207,476

68,677

Debtors

5

712,127

505,604

Cash at bank and in hand

220,634

315,358

1,140,237

889,639

CREDITORS

Amounts falling due within one year

6

673,943

440,136

NET CURRENT ASSETS

466,294

449,503

TOTAL ASSETS LESS CURRENT LIABILITIES

2,546,046

2,248,154

CREDITORS

Amounts falling due after more than one year

7

(89,693

)

(68,801

)

PROVISIONS FOR LIABILITIES

(379,990

)

(308,120

)

NET ASSETS

2,076,363

1,871,233

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,076,263

1,871,133

SHAREHOLDERS' FUNDS

2,076,363

1,871,233

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 4 December 2025 and were signed on its behalf by:

A Clark - Director

C Smith - Director

1.	STATUTORY INFORMATION

Montana 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 75 (2024 - 45 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

551,600

2,508,176

15,263

Additions

-

542,671

-

Disposals

-

(107,024

)

-

At 31 March 2025

551,600

2,943,823

15,263

DEPRECIATION

At 1 April 2024

-

1,743,910

12,483

Charge for year

-

247,070

695

Eliminated on disposal

-

(71,922

)

-

At 31 March 2025

-

1,919,058

13,178

NET BOOK VALUE

At 31 March 2025

551,600

1,024,765

2,085

At 31 March 2024

551,600

764,266

2,780

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

839,751

34,528

3,949,318

Additions

173,636

1,851

718,158

Disposals

(74,361

)

-

(181,385

)

At 31 March 2025

939,026

36,379

4,486,091

DEPRECIATION

At 1 April 2024

370,421

23,853

2,150,667

Charge for year

146,570

2,795

397,130

Eliminated on disposal

(69,536

)

-

(141,458

)

At 31 March 2025

447,455

26,648

2,406,339

NET BOOK VALUE

At 31 March 2025

491,571

9,731

2,079,752

At 31 March 2024

469,330

10,675

1,798,651

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

396,562

299,841

696,403

Additions

-

103,405

103,405

Transfer to ownership

(396,562

)

(62,944

)

(459,506

)

At 31 March 2025

-

340,302

340,302

DEPRECIATION

At 1 April 2024

260,902

94,998

355,900

Charge for year

31,432

101,155

132,587

Transfer to ownership

(292,334

)

(117,361

)

(409,695

)

At 31 March 2025

-

78,792

78,792

NET BOOK VALUE

At 31 March 2025

-

261,510

261,510

At 31 March 2024

135,660

204,843

340,503

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

655,259

458,441

Corporation tax refundable

-

12,798

Other debtors

303

80

Prepayments

56,565

34,285

712,127

505,604

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

-

16,434

Hire purchase contracts

118,060

96,249

Trade creditors

178,255

165,441

Tax

60,793

-

Social security and other taxes

83,187

48,375

VAT

68,183

18,241

Directors' current accounts

19,561

17,453

Accrued expenses

145,904

77,943

673,943

440,136

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

89,693

68,801