L.J.P. SCAFFOLDING LTD - Filleted accounts

Registered number

11878854

L.J.P. SCAFFOLDING LTD

Filleted Accounts

31 March 2025

SAUNDERS & RICHARD LTD

Chartered Certified Accountants

187 WOODHOUSE ROAD

NORTH FINCHLEY

LONDON

N12 9AY

15677A-6

L.J.P. SCAFFOLDING LTD
Registered number:		11878854
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		28,521			68,139

Current assets
Debtors	4	20,388			44,494
Cash at bank and in hand		5,201			3,594
		25,589			48,088

Creditors: amounts falling due within one year	5	(17,789)			(41,745)

Net current assets			7,800			6,343

Total assets less current liabilities			36,321			74,482

Creditors: amounts falling due after more than one year	6		(8,731)			(25,868)

Provisions for liabilities			(5,419)			(13,064)


Net assets			22,171			35,550

Capital and reserves
Called up share capital			100			100
Profit and loss account			22,071			35,450

Shareholder's funds			22,171			35,550

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr L Pedder
Director
Approved by the board on 10 September 2025

L.J.P. SCAFFOLDING LTD
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor Vans and Trucks	20% pa on straight line
	Fixtures, fittings and equipment	25% p.a on straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Fixtures, Fittings & Equipment		Motor vans and Trucks		Total
£			£		£
	Cost
	At 1 April 2024	146,751		103,216		249,967
	Additions	21,750		-		21,750
	At 31 March 2025	168,501		103,216		271,717

	Depreciation
	At 1 April 2024	107,886		73,942		181,828
	Charge for the year	41,825		19,543		61,368
	At 31 March 2025	149,711		93,485		243,196

	Net book value
	At 31 March 2025	18,790		9,731		28,521
	At 31 March 2024	38,865		29,274		68,139


4	Debtors			2025		2024
£					£

	Trade debtors			15,290		38,133
	Other debtors			5,098		6,361
				20,388		44,494


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			5,598		3,336
	Other creditors			12,191		38,409
				17,789		41,745










6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			8,731		10,868
	Other creditors			-		15,000
				8,731		25,868


7	Other information

	L.J.P. SCAFFOLDING LTD is a private company limited by shares and incorporated in England. Its registered office is:
	51 Quakers Lane
	Potter Bar
	EN6 1RH