1 May 2024 false Taxfiler 2024.6 SC230785business:PrivateLimitedCompanyLtd2024-05-012025-04-30 SC2307852024-04-30 SC2307852024-05-012025-04-30 SC230785business:AuditExemptWithAccountantsReport2024-05-012025-04-30 SC230785business:FilletedAccounts2024-05-012025-04-30 SC2307852025-04-30 SC230785business:Director12024-05-012025-04-30 SC230785business:Director22024-05-012025-04-30 SC230785business:RegisteredOffice2024-05-012025-04-30 SC2307852024-04-30 SC230785core:WithinOneYear2025-04-30 SC230785core:WithinOneYear2024-04-30 SC230785core:AfterOneYear2025-04-30 SC230785core:AfterOneYear2024-04-30 SC230785core:ShareCapitalcore:PreviouslyStatedAmount2025-04-30 SC230785core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 SC230785core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-04-30 SC230785core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC230785core:PreviouslyStatedAmount2025-04-30 SC230785core:PreviouslyStatedAmount2024-04-30 SC230785business:SmallEntities2024-05-012025-04-30 SC230785countries:Scotland2024-05-012025-04-30 SC230785core:LandBuildings2024-05-012025-04-30 SC230785core:PlantMachinery2024-05-012025-04-30 SC230785core:MotorVehicles2024-05-012025-04-30 SC230785core:LandBuildings2024-04-30 SC230785core:PlantMachinery2024-04-30 SC230785core:MotorVehicles2024-04-30 SC230785core:LandBuildings2025-04-30 SC230785core:PlantMachinery2025-04-30 SC230785core:MotorVehicles2025-04-30 SC230785business:Director112024-05-012025-04-30 SC230785business:Director112024-04-30 SC230785business:Director112025-04-30 SC230785business:Director222024-05-012025-04-30 SC230785business:Director222024-04-30 SC230785business:Director222025-04-30 SC2307852023-05-012024-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC230785 (Scotland)
Duncan Scaffold Ltd Filleted accounts for the year ended 30 April 2025
Duncan Scaffold Ltd Filleted accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Duncan Scaffold Ltd Company Information for the year ended 30 April 2025
Directors
John Derek Duncan Liam Duncan
Company Number
SC230785 (Scotland)
Registered Office
The Base Dochcarty Road Dingwall IV15 9UG
Accountants
Cameron Consulting (Scotland) Ltd 7 Poles Road Dornoch IV25 3HP
- 3 -
Duncan Scaffold Ltd Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
536,793 
436,414 
Current assets
Debtors
5
144,159 
106,249 
Cash at bank and in hand
222,401 
251,001 
366,560 
357,250 
Creditors: amounts falling due within one year
6
(154,487)
(123,682)
Net current assets
212,073 
233,568 
Total assets less current liabilities
748,866 
669,982 
Creditors: amounts falling due after more than one year
7
(22,001)
(74,681)
Provisions for liabilities
Deferred tax
(93,362)
(67,284)
Net assets
633,503 
528,017 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
633,403 
527,917 
Shareholders' funds
633,503 
528,017 
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by
John Derek Duncan Director Company Registration No. SC230785
- 4 -
Duncan Scaffold Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Duncan Scaffold Ltd is a private company, limited by shares, registered in Scotland, registration number SC230785. The registered office is The Base, Dochcarty Road, Dingwall, IV15 9UG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight Line
Plant & machinery
15%-25% Straight Line
Motor vehicles
25% Straight Line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2024
196,676 
692,902 
339,189 
1,228,767 
Additions
- 
157,944 
36,578 
194,522 
At 30 April 2025
196,676 
850,846 
375,767 
1,423,289 
Depreciation
At 1 May 2024
29,396 
530,835 
232,122 
792,353 
Charge for the year
3,934 
50,327 
39,882 
94,143 
At 30 April 2025
33,330 
581,162 
272,004 
886,496 
Net book value
At 30 April 2025
163,346 
269,684 
103,763 
536,793 
At 30 April 2024
167,280 
162,067 
107,067 
436,414 
- 5 -
Duncan Scaffold Ltd Notes to the Accounts for the year ended 30 April 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
140,035 
92,176 
Other debtors
4,124 
14,073 
144,159 
106,249 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
5,352 
20,897 
Obligations under finance leases and hire purchase contracts
79,345 
66,678 
Taxes and social security
37,424 
21,517 
Other creditors
1,248 
1,753 
Loans from directors
905 
- 
Accruals
30,213 
12,837 
154,487 
123,682 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
22,001 
74,681 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
John Derek Duncan
Loan
13,823 
- 
14,728 
(905)
Liam Duncan
Loan
3,624 
- 
- 
3,624 
17,447 
- 
14,728 
2,719 
9
Average number of employees
During the year the average number of employees was 14 (2024: 15).
- 6 -