Registration number: 03452367

Aco Scaffolding Limited

Contents

Company Information	1
Statement Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Aco Scaffolding Limited

Company Information

Directors

A Cox ST Cox

Registered office

32 Downleaze South Woodham Ferrers Essex CM3 5SN

Accountants

Smiths Accountancy Services Limited Chartered Certified AccountantsUpper Floor Denham House 2 Denham Road Canvey Island Essex SS8 9HB

Aco Scaffolding Limited

(Registration number: 03452367)
Statement Financial Position as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	75,155	71,627
Current assets
Stocks	5	88,395	57,545
Debtors	6	43,326	128,953
Cash at bank and in hand		120,868	140,460
		252,589	326,958
Creditors: Amounts falling due within one year	7	(30,337)	(39,312)
Net current assets		222,252	287,646
Total assets less current liabilities		297,407	359,273
Creditors: Amounts falling due after more than one year	7	(19,127)	(12,058)
Provisions for liabilities		(14,279)	(13,609)
Net assets		264,001	333,606
Capital and reserves
Called up share capital	8	10	10
Retained earnings		263,991	333,596
Shareholders' funds		264,001	333,606

Aco Scaffolding Limited

(Registration number: 03452367)
Statement Financial Position as at 30 April 2025

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 26 November 2025 and signed on its behalf by:
 

......................................... A Cox Director

Aco Scaffolding Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
32 Downleaze
South Woodham Ferrers
Essex
CM3 5SN
England and Wales

These financial statements were authorised for issue by the Board on 26 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Aco Scaffolding Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% on net book value
Plant and machinery	20% on net book value
Fixtures and fittings	25% on net book value

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Aco Scaffolding Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 6).

Aco Scaffolding Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2024	96,180	157,415	253,595
Additions	-	22,000	22,000
At 30 April 2025	96,180	179,415	275,595
Depreciation
At 1 May 2024	83,508	98,460	181,968
Charge for the year	2,815	15,657	18,472
At 30 April 2025	86,323	114,117	200,440
Carrying amount
At 30 April 2025	9,857	65,298	75,155
At 30 April 2024	12,672	58,955	71,627

5

Stocks

	2025 £	2024 £
Raw materials and consumables	88,395	57,545

6

Debtors

Current	2025 £	2024 £
Trade debtors	29,187	118,504
Prepayments	12,545	10,449
Other debtors	1,594	-
	43,326	128,953

Aco Scaffolding Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	14,400	10,176
Trade creditors		5,532	5,205
Taxation and social security		5,162	19,695
Accruals and deferred income		3,050	3,000
Other creditors		2,193	1,236
		30,337	39,312

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	19,127	12,058

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary £1 A shares of £1 each	6	6	6	6
Ordinary £1 B shares of £1 each	4	4	4	4
	10	10	10	10

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	19,127	12,058

Current loans and borrowings

Aco Scaffolding Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

	2025 £	2024 £
Bank borrowings	14,400	10,176

10

Dividends

Final dividends paid

		2025 £		2024 £
Final dividend Ordinary £1 A shares		29,000		55,000
Final dividend Ordinary £1 B shares		18,000		47,000
		47,000		102,000

11	Related party transactions

Transactions with directors

2025	At 1 May 2024 £	Advances to director £	At 30 April 2025 £
A Cox
	(546)	(931)	(1,477)

2024	At 1 November 2022 £	Advances to director £	At 30 April 2024 £
A Cox
	(13,063)	12,517	(546)

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	25,141	37,712