ABR Scaffolding Ltd


Director	CHAMBERLAIN, Richard Lee


Registered Address	The Bay Matts Lodge Farm
	Grooms Lane
	Creaton
	NN6 8NN


Registered Number	06797484 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		235,440		298,415
Investment property	4		889,575		889,575
			1,125,015		1,187,990
Current assets
Debtors		966,077		853,135
Cash at bank and on hand		203,277		711,410
		1,169,354		1,564,545
Creditors amounts falling due within one year	5	(189,650)		(369,364)
Net current assets (liabilities)			979,704		1,195,181
Total assets less current liabilities			2,104,719		2,383,171
Creditors amounts falling due after one year	6		-		(397,822)
Provisions for liabilities	7		(58,860)		(80,664)
Net assets			2,045,859		1,904,685
Capital and reserves
Called up share capital			2		2
Profit and loss account			2,045,857		1,904,683
Shareholders' funds			2,045,859		1,904,685

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 24 December 2025, and are signed on its behalf by:

CHAMBERLAIN, Richard Lee
Director
Registered Company No. 06797484

ABR Scaffolding Ltd

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	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
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	728,549	84,695	9,816	823,060
At 31 March 25	728,549	84,695	9,816	823,060
Depreciation and impairment
At 01 April 24	437,257	81,426	5,962	524,645
Charge for year	61,355	654	966	62,975
At 31 March 25	498,612	82,080	6,928	587,620
Net book value
At 31 March 25	229,937	2,615	2,888	235,440
At 31 March 24	291,292	3,269	3,854	298,415

4.	Investment property


		£
	Fair value at 01 April 24	889,575
	At 31 March 25	889,575

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	9,502	7,970
Bank borrowings and overdrafts	-	17,192
Taxation and social security	155,630	344,202
Accrued liabilities and deferred income	24,518	-
Total	189,650	369,364

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	397,822
Total	-	397,822

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	58,860	80,664
Total	58,860	80,664

8.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
CHAMBERLAIN, Richard Lee	600,000	32,067	0	632,067
	600,000	32,067	0	632,067


	Interest is charged at the official HMRC rate. The advance is repayable on demand.