REGISTERED NUMBER: 09824501 (England and Wales)

MAX SCAFFOLD LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S K Adams

P A Beardsley

D J Green

N M Poole

REGISTERED OFFICE:

1 Boston Road

Leicester

LE4 1AA

REGISTERED NUMBER:

09824501 (England and Wales)

AUDITORS:

Xeinadin Audit Limited

Statutory Auditor, Chartered Accountants

Sidings House, Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

FIXED ASSETS

Tangible assets

4

6,249

14,429

CURRENT ASSETS

Debtors

5

368,641

369,946

Cash at bank

9,165

7,221

377,806

377,167

CREDITORS

Amounts falling due within one year

6

14,131

44,564

NET CURRENT ASSETS

363,675

332,603

TOTAL ASSETS LESS CURRENT LIABILITIES

369,924

347,032

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

369,824

346,932

369,924

347,032

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 23 December 2025 and were signed on its behalf by:

P A Beardsley - Director

1.	STATUTORY INFORMATION

Max Scaffold Ltd 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.

The financial statements are presented in Sterling (GBP) which is the functional currency of the Company, rounded to the £1.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight line method or, if held under a finance lease, over the lease term, whichever is shorter.

Plant and machinery

15%- 25% straight line basis.

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.

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 4 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

46,717

DEPRECIATION

At 1 April 2024

32,288

Charge for year

8,180

At 31 March 2025

40,468

NET BOOK VALUE

At 31 March 2025

6,249

At 31 March 2024

14,429

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

366,505

369,045

Other debtors

2,136

901

368,641

369,946

Amounts due from group undertakings are interest free and repayable on demand.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

3,600

3,600

Taxation and social security

8,862

23,395

Other creditors

1,669

17,569

14,131

44,564

Amounts due to group undertakings are interest free and repayable on demand.

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kelvin Fitton BA FCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

8.	RELATED PARTY DISCLOSURES

At the balance sheet date Max Scaffold owed Effective Energy Solutions Limited, a fellow group company £3,600 (2024: £3,600).

9.	ULTIMATE CONTROLLING PARTY

The immediate parent company is Max Energy Limited, a company incorporated in England and Wales.

From 29.10.24 the Ultimate Parent Company is LC365 Limited.

The smallest group in which the company is consolidated is headed by Effective Energy Group Limited, and the largest group is that headed by ABC Newco Limited which is wholly owned by LC365 Limited. The group consolidated accounts can be obtained from the Registrar of Companies (England and Wales), Companies House, Crown Way, Cardiff, CF14 3UZ.

L J Cottingham is regarded as the Ultimate Controlling Party of the Company by virtue of their shareholding in

LC365 Limited, the Company's Ultimate Parent Company.

Up to 28.10.24 the Ultimate Parent Company was Effective Energy Group Limited. Up to this date the Ultimate Controlling Party was R J Cox and L J Cottingham by virtue of their shareholdings in Effective Energy Group Limited.