REGISTERED NUMBER: 10366469 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

PROBUILD SCAFFOLDING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr L Bergin

Mr K J Chapman

REGISTERED OFFICE:

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

REGISTERED NUMBER:

10366469 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

BANKERS:

Barclays Bank UK PLC

Business Direct

Leicestershire

Leicestershire

LE87 2BB

FIXED ASSETS

Intangible assets

4

9,104

9,104

Tangible assets

5

572,699

652,407

581,803

661,511

CURRENT ASSETS

Debtors

6

119,945

171,153

Cash at bank

4

4

119,949

171,157

CREDITORS

Amounts falling due within one year

7

350,674

389,103

NET CURRENT LIABILITIES

(230,725

)

(217,946

)

TOTAL ASSETS LESS CURRENT LIABILITIES

351,078

443,565

CREDITORS

Amounts falling due after more than one year

8

(138,135

)

(162,199

)

PROVISIONS FOR LIABILITIES

(143,175

)

(125,312

)

NET ASSETS

69,768

156,054

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

69,764

156,050

SHAREHOLDERS' FUNDS

69,768

156,054

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 January 2026 and were signed on its behalf by:

Mr K J Chapman - Director

Mr L Bergin - Director

1.	STATUTORY INFORMATION

Probuild Scaffolding Limited 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

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.

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 19 (2024 - 19 ) .

4.	INTANGIBLE FIXED ASSETS

Leasehold

Property

£

COST

At 1 October 2024

and 30 September 2025

9,104

NET BOOK VALUE

At 30 September 2025

9,104

At 30 September 2024

9,104

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 October 2024

794,066

4,185

251,398

1,049,649

Additions

52,874

-

20,900

73,774

Disposals

-

-

(13,747

)

(13,747

)

At 30 September 2025

846,940

4,185

258,551

1,109,676

DEPRECIATION

At 1 October 2024

291,206

1,428

104,608

397,242

Charge for year

111,146

414

41,922

153,482

Eliminated on disposal

-

-

(13,747

)

(13,747

)

At 30 September 2025

402,352

1,842

132,783

536,977

NET BOOK VALUE

At 30 September 2025

444,588

2,343

125,768

572,699

At 30 September 2024

502,860

2,757

146,790

652,407

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

221,770

Additions

20,900

Transfer to ownership

(25,445

)

At 30 September 2025

217,225

DEPRECIATION

At 1 October 2024

80,330

Charge for year

37,381

Transfer to ownership

(12,630

)

At 30 September 2025

105,081

NET BOOK VALUE

At 30 September 2025

112,144

At 30 September 2024

141,440

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

110,661

136,016

VAT

5,729

18,456

Prepayments

3,555

16,681

119,945

171,153

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

65,574

35,243

Hire purchase contracts

41,154

127,229

Trade creditors

38,716

46,747

Tax

8,683

-

Social security and other taxes

133,134

117,384

Other creditors

52,004

49,799

Directors' current accounts

8,950

9,815

Accrued expenses

2,459

2,886

350,674

389,103

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

39,509

60,392

Bank loans - 2-5 years

-

8,802

Hire purchase contracts

98,626

93,005

138,135

162,199

9.	OTHER FINANCIAL COMMITMENTS

At 30 September 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £49,337 (last period £17,000)

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

Mr L Bergin

Balance outstanding at start of year

(7,252

)

(9,754

)

Amounts advanced

34,012

56,656

Amounts repaid

(35,699

)

(54,154

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(8,939

)

(7,252

)

Mr K J Chapman

Balance outstanding at start of year

(2,563

)

(8,326

)

Amounts advanced

51,321

68,217

Amounts repaid

(48,769

)

(62,454

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(11

)

(2,563

)

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £29,400 (2024 - £30,000) were paid to the directors .

During the year, Dividends of £20,000 were paid to the wives of the Directors.

12.	GOVERNMENT GUARANTEED LOAN

The bank loan of £5,066.64 is a COVID-19 Bounce Back Loan, guaranteed by the government. Term runs to May 2026.