LANDFALL SCAFFOLDING LIMITED


Director	Robert Gordon Slight


Registered Address	77 Whitecraigs Road
	Glenrothes
	KY6 2RX


Registered Number	SC068961 (Scotland)

Balance Sheet as at
29 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		255,490		77,638
			255,490		77,638
Current assets
Stocks		58,693		52,286
Debtors	4	181,100		338,389
Cash at bank and on hand		1,281,508		1,035,167
		1,521,301		1,425,842
Creditors amounts falling due within one year	5	(337,111)		(332,466)
Net current assets (liabilities)			1,184,190		1,093,376
Total assets less current liabilities			1,439,680		1,171,014
Creditors amounts falling due after one year	6		(76,847)		-
Provisions for liabilities			(63,185)		(18,671)
Net assets			1,299,648		1,152,343
Capital and reserves
Called up share capital			15,050		15,050
Profit and loss account			1,284,598		1,137,293
Shareholders' funds			1,299,648		1,152,343

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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 16 December 2025, and are signed on its behalf by:

Robert Gordon Slight
Director
Registered Company No. SC068961

LANDFALL SCAFFOLDING LIMITED

Notes to the Financial Statements
for the year ended 29 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. 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
	The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.

	Current taxation
	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
	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.

	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: Land and Buildings: 50 years straight line. Plant and Machinery: 10 and 5 years straight line. Fixtures and Fittings: 3 years straight line. Vehicles: 20% reducing balance. Office Equipment: 25% reducing balance.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Finance leases and hire purchase contracts

Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

	Stocks and work in progress
	Stock and work in progress are valued at the lower of cost and net realisable value.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	15		10

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 30 March 24	13,190	514,327	91,094	8,634	3,450	630,695
Additions	-	38,382	155,555	-	467	194,404
Disposals	-	-	(32,000)	-	-	(32,000)
At 29 March 25	13,190	552,709	214,649	8,634	3,917	793,099
Depreciation and impairment
At 30 March 24	3,602	491,535	49,804	7,373	743	553,057
Charge for year	256	3,931	9,260	934	701	15,082
On disposals	-	-	(30,530)	-	-	(30,530)
At 29 March 25	3,858	495,466	28,534	8,307	1,444	537,609
Net book value
At 29 March 25	9,332	57,243	186,115	327	2,473	255,490
At 29 March 24	9,588	22,792	41,290	1,261	2,707	77,638

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	176,784	326,653
Other debtors	25	-
Prepayments and accrued income	4,291	11,736
Total	181,100	338,389

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	48,746	14,842
Bank borrowings and overdrafts	81,717	121,862
Taxation and social security	98,303	119,913
Finance lease and HP contracts	38,423	-
Other creditors	63,984	69,800
Accrued liabilities and deferred income	5,938	6,049
Total	337,111	332,466

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	76,847	-
Total	76,847	-