AV Scaffolding Limited


Directors	Demetrios Alexandros Antoniou
	David John Vickery


Company Secretary	Demetrios Alexandros Antoniou


Registered Address	1 Park Gardens
	Yeovil
	BA20 1DW


Registered Number	06304027 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		7,050		1,166
			7,050		1,166
Current assets
Debtors	5	8,580		34,492
Cash at bank and on hand		93,713		65,773
		102,293		100,265
Creditors amounts falling due within one year	6	(38,799)		(33,152)
Net current assets (liabilities)			63,494		67,113
Total assets less current liabilities			70,544		68,279
Provisions for liabilities			(1,339)		(222)
Net assets			69,205		68,057
Capital and reserves
Called up share capital			2		2
Profit and loss account			69,203		68,055
Shareholders' funds			69,205		68,057

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 9 December 2025, and are signed on its behalf by:

David John Vickery
Director

Demetrios Alexandros Antoniou
Director

Registered Company No. 06304027

AV Scaffolding Limited

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Goodwill, being the amount paid in connection with the acquisition of a business in 2008, was initially recorded at cost, but has now been fully amortised.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	20

2.	Average number of employees
	The following average number of employees includes the directors'.


		2025		2024
	Average number of employees during the year	3		5

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 August 24	85,000
	At 31 July 25	85,000
	Amortisation and impairment
	At 01 August 24	85,000
	At 31 July 25	85,000
	Net book value
	At 31 July 25	-
	At 31 July 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 August 24	49,341
	Additions	6,800
	At 31 July 25	51,391
	Depreciation and impairment
	At 01 August 24	48,175
	Charge for year	916
	At 31 July 25	44,341
	Net book value
	At 31 July 25	7,050
	At 31 July 24	1,166

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	7,900	32,698
Prepayments and accrued income	680	1,794
Total	8,580	34,492

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	767	2,254
Amounts owed to related parties	12,751	10,405
Taxation and social security	23,476	18,838
Other creditors	694	650
Accrued liabilities and deferred income	1,111	1,005
Total	38,799	33,152


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.