Top Flight Scaffolding Ltd iXBRL

Company Registration Number: 05276779

Top Flight Scaffolding Ltd

Unaudited Financial Statements

for the financial year ended 31 March 2025

Top Flight Scaffolding Ltd

DIRECTORS AND OTHER INFORMATION


Directors	Mr Martin Bolton
	Mrs Yvette Bolton
	Mr Ian Hardy (Appointed 9 January 2025)


Company Secretary	Mrs Yvette Bolton


Company Registration Number	05276779


Registered Office	5 West Court
	Enterprise Road
	Maidstone
	Kent
	ME15 6JD
	United Kingdom


Business Address	3a Mitcham Road
	Croydon
	Surrey
	CR0 3RU
	United Kingdom


Accountants	Henry Reeves & Co Limited
	Chartered Certified Accountants
	5 West Court
	Enterprise Road
	Maidstone
	Kent
	ME15 6JD

Top Flight Scaffolding Ltd

CHARTERED CERTIFIED ACCOUNTANTS REPORT

to the directors on the preparation of the unaudited statutory accounts of Top Flight Scaffolding Ltd

for the financial year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Top Flight Scaffolding Ltd for the financial year ended 31 March 2025 which comprise the Statement of Financial Position and the related notes thereto from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at

<http://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html>

This report is made solely to the Board of Directors of Top Flight Scaffolding Ltd, as a body, in accordance with the terms of our engagement letter . Our work has been undertaken solely to prepare for your approval the accounts of Top Flight Scaffolding Ltd and state those matters that we have agreed to state to the Board of Directors of Top Flight Scaffolding Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at:

<http://www.accaglobal.com/ie/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html>

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Top Flight Scaffolding Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Top Flight Scaffolding 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 loss of Top Flight Scaffolding Ltd. You consider that Top Flight Scaffolding Ltd is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the accounts of Top Flight Scaffolding 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 statutory accounts.

__________________________________

HENRY REEVES & CO LIMITED

Chartered Certified Accountants

5 West Court

Enterprise Road

Maidstone

Kent

ME15 6JD

24 December 2025

Top Flight Scaffolding Ltd

Company Registration Number: 05276779

STATEMENT OF FINANCIAL POSITION

as at 31 March 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

182,139

164,613

─────────

Current Assets

Debtors

58,488

129,491

Cash and cash equivalents

─────────

58,494

129,497

─────────

Creditors: amounts falling due within one year

(123,015)

(125,603)

─────────

Net Current (Liabilities)/Assets

(64,521)

3,894

─────────

Total Assets less Current Liabilities

117,618

168,507

Creditors:

amounts falling due after more than one year

(57,056)

(27,360)

Provisions for liabilities

(23,869)

(31,335)

─────────

Net Assets

36,693

109,812

═════════

Capital and Reserves

Called up share capital

Retained earnings

36,691

109,810

─────────

Equity attributable to owners of the company

36,693

109,812

═════════

The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 24 December 2025 and signed on its behalf by



________________________________
Mr Ian Hardy
Director

Top Flight Scaffolding Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

General Information

Top Flight Scaffolding Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 05276779. The registered office of the company is 5 West Court, Enterprise Road, Maidstone, Kent, ME15 6JD, United Kingdom. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

20% on cost and 10% on cost

Motor vehicles

25% on cost and at varying rates on cost

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Leasing and hire purchases

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Employees

The average monthly number of employees, including directors, during the financial year was 5, (2024 - 4).


4.	Tangible assets
		Plant and	Motor	Total
		machinery	vehicles

		£	£	£
	Cost
	At 1 April 2024	334,400	202,594	536,994
	Additions	4,533	65,349	69,882
	Disposals	(131,512)	-	(131,512)
		─────────	─────────	─────────
	At 31 March 2025	207,421	267,943	475,364
		─────────	─────────	─────────
	Depreciation
	At 1 April 2024	219,661	152,720	372,381
	Charge for the financial year	20,591	30,059	50,650
	On disposals	(129,806)	-	(129,806)
		─────────	─────────	─────────
	At 31 March 2025	110,446	182,779	293,225
		─────────	─────────	─────────
	Net book value
	At 31 March 2025	96,975	85,164	182,139
		═════════	═════════	═════════
	At 31 March 2024	114,739	49,874	164,613
		═════════	═════════	═════════

4.1.

Tangible assets continued

Included above are assets held under finance leases or hire purchase contracts as follows:

2025

2024

Net

Depreciation

Net

Depreciation

book value

charge

book value

charge

Motor vehicles

73,557

26,763

42,220

22,326

═════════


5.	Debtors	2025	2024
		£	£

	Trade debtors	52,028	125,405
	Prepayments and accrued income	6,460	4,086
		─────────	─────────
		58,488	129,491
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Bank overdrafts	45,631	40,591
	Bank loan	10,446	10,191
	Net obligations under finance leases
	and hire purchase contracts	22,394	30,916
	Trade creditors	11,316	1,676
	Taxation	19,832	37,080
	Directors' current accounts	7,318	315
	Other creditors	905	-
	Accruals	5,173	4,834
		─────────	─────────
		123,015	125,603
		═════════	═════════


7.	Creditors	2025	2024
	Amounts falling due after more than one year	£	£

	Bank loan	2,651	13,098
	Finance leases and hire purchase contracts	54,405	14,262
		─────────	─────────
		57,056	27,360
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 6)	56,077	50,782
	Repayable between one and two years	2,651	10,447
	Repayable between two and five years	-	2,651
		─────────	─────────
		58,728	63,880
		═════════	═════════


	Net obligations under finance leases
	and hire purchase contracts
	Repayable within one year	22,394	30,916
	Repayable between one and five years	54,405	10,646
	Repayable after five years	-	3,616
		─────────	─────────
		76,799	45,178
		═════════	═════════

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

2025

2024

At financial year start

31,335

31,335

41,618

Charged to profit and loss

(7,466)

(7,466)

(10,283)

─────────

At financial year end

23,869

31,335

═════════

Directors' advances, credits and guarantees

Included in creditors is an amount of £7,318 (2024 : £315) due to M Bolton in respect of his directors’ loan account. This amount is unsecured, interest free and repayable on demand.


10.	SECURED DEBTS

	The following secured debts are included within creditors:

		2025	2024
		£	£

	Bank overdraft	45,631	40,591
		═════════	═════════