G.A.B Scaffold Solutions Ltd

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—8

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Accountant's Report

For The Year Ended 31 March 2025

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of G.A.B Scaffold Solutions Ltd for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of G.A.B Scaffold Solutions Ltd for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of G.A.B Scaffold Solutions Ltd , as a body, in accordance with the terms of our engagement letter dated 25 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of G.A.B Scaffold Solutions Ltd and state those matters that we have agreed to state to the directors of G.A.B Scaffold Solutions Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G.A.B Scaffold Solutions Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that G.A.B Scaffold Solutions Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of G.A.B Scaffold Solutions Ltd . You consider that G.A.B Scaffold Solutions Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of G.A.B Scaffold Solutions Ltd . 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 financial statements.

Signed

ERC Accountants and Business Advisers Limited

4 December 2025

ERC Accountants & Business Advisers Limited

Chartered Accountants

Hanover Buildings, 11-13 Hanover Street

Liverpool

Merseyside

L1 3DN

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G.A.B Scaffold Solutions Ltd

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 12357400

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		113,687		151,583

			113,687		151,583
CURRENT ASSETS
Stocks	5	85,000		40,000
Debtors	6	72,828		83,097
Cash at bank and in hand		37,817		14,080

		195,645		137,177
Creditors: Amounts Falling Due Within One Year	7	(119,653 )		(139,818 )

NET CURRENT ASSETS (LIABILITIES)			75,992		(2,641 )

TOTAL ASSETS LESS CURRENT LIABILITIES			189,679		148,942

Creditors: Amounts Falling Due After More Than One Year	8		(33,042 )		(52,833 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(28,422 )		(28,801 )

NET ASSETS			128,215		67,308

CAPITAL AND RESERVES
Called up share capital	10		102		102
Profit and Loss Account			128,113		67,206

SHAREHOLDERS' FUNDS			128,215		67,308

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G.A.B Scaffold Solutions Ltd

Balance Sheet (continued)

As At 31 March 2025

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.

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A T Godfrey

Director

4 December 2025

The notes on pages 5 to 8 form part of these financial statements.

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G.A.B Scaffold Solutions Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

G.A.B Scaffold Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12357400 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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.

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'.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

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.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery	20% Reducing balance
Motor vehicles	25% Reducing balance
Computer equipment	20% Reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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G.A.B Scaffold Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Taxation

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.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant and machinery	Motor vehicles	Computer equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	198,937	44,547	5,500	248,984

As at 31 March 2025	198,937	44,547	5,500	248,984

Depreciation
As at 1 April 2024	75,860	20,166	1,375	97,401
Provided during the period	30,770	6,095	1,031	37,896

As at 31 March 2025	106,630	26,261	2,406	135,297

Net Book Value
As at 31 March 2025	92,307	18,286	3,094	113,687

As at 1 April 2024	123,077	24,381	4,125	151,583

5. Stocks

	2025	2024
	£	£
Work in progress	85,000	40,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	55,928	39,624
Other debtors	16,900	43,473

	72,828	83,097

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G.A.B Scaffold Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	16,791	16,791
Trade creditors	-	39,901
Bank loans and overdrafts	3,000	3,000
Other creditors	52,667	67,192
Taxation and social security	47,195	12,934

	119,653	139,818

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	32,542	49,333
Bank loans	500	3,500

	33,042	52,833

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	16,791	16,791
Later than one year and not later than five years	32,542	49,333

	49,333	66,124

	49,333	66,124

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	102	102

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	12,233	12,233
Later than one year and not later than five years	7,110	19,344

	19,343	31,577

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G.A.B Scaffold Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

12. Related Party Transactions

The following related party transactions were undertaken during the year:

The directors withdrew amounts totalling £90,954 (2024:£86,469), introduced amounts totalling £65,244 (2024:£41,122) and were issued dividends totalling £40,000 (2024:£40,000). At the balance sheet date the amount owed to the directors from the company was £50,928 (2024: £36,638).

Dividends were paid to the directors in respect of their ordinary shareholdings totalling £40,000 (2024: £40,000).

The aggregate remuneration paid to key management personnel for the year was £25,140 (2024: £22,898).

No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be

disclosed in accordance with FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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Directors	Mr J E Boland
	Mr A T Godfrey

Company Number	12357400

Registered Office	Hanover Buildings
	11-13 Hanover Street
	Liverpool
	Merseyside
	L1 3DN

Accountants	ERC Accountants & Business Advisers Limited
	Chartered Accountants
	Hanover Buildings, 11-13 Hanover Street
	Liverpool
	Merseyside
	L1 3DN