REGISTERED NUMBER: 06298320 (England and Wales)

P & M Scaffolding Limited

Unaudited Financial Statements for the Year Ended 31 August 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

A G Greenfield

O R Mills

Mrs J S Greenfield

REGISTERED OFFICE:

84 London Road

Teynham

Sittingbourne

Kent

ME9 9QH

REGISTERED NUMBER:

06298320 (England and Wales)

ACCOUNTANTS:

Foreman Waller

Chartered Accountants

1 High Street

Sheerness

Kent

ME12 1NY

BANKERS:

Lloyds Bank Plc

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

521,316

493,860

521,316

493,860

CURRENT ASSETS

Debtors

6

540,554

403,335

Investments

7

175,668

173,349

Cash at bank

390,771

506,153

1,106,993

1,082,837

CREDITORS

Amounts falling due within one year

8

260,664

345,156

NET CURRENT ASSETS

846,329

737,681

TOTAL ASSETS LESS CURRENT LIABILITIES

1,367,645

1,231,541

CREDITORS

Amounts falling due after more than one year

9

-

(8,338

)

PROVISIONS FOR LIABILITIES

(47,739

)

(38,921

)

NET ASSETS

1,319,906

1,184,282

CAPITAL AND RESERVES

Called up share capital

10

150

150

Retained earnings

1,319,756

1,184,132

SHAREHOLDERS' FUNDS

1,319,906

1,184,282

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 11 December 2025 and were signed on its behalf by:

A G Greenfield - Director

1.	STATUTORY INFORMATION

P & M 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Income recognition

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 the cost less estimated residual value of each asset over its estimated useful life.

Land and buildings

-

10% on cost

Plant and machinery etc

-

33% on cost, 25% on cost, 25% on reducing balance, 20% on cost and 10% on cost

Financial instruments

The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans to and from banks, other third parties and related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in profit or loss.

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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted by the statement of financial position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 by the year end.

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 6 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

60,000

AMORTISATION

At 1 September 2024

and 31 August 2025

60,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

368,181

755,352

1,123,533

Additions

-

77,458

77,458

At 31 August 2025

368,181

832,810

1,200,991

DEPRECIATION

At 1 September 2024

73,219

556,454

629,673

Charge for year

3,838

46,164

50,002

At 31 August 2025

77,057

602,618

679,675

NET BOOK VALUE

At 31 August 2025

291,124

230,192

521,316

At 31 August 2024

294,962

198,898

493,860

Included in cost of land and buildings is freehold land of £ 275,774 (2024 - £ 275,774 ) which is not depreciated.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

438,821

196,842

Other debtors

101,733

206,493

540,554

403,335

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Other

175,668

173,349

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,334

10,000

Trade creditors

85,884

122,710

Taxation and social security

72,164

87,911

Other creditors

94,282

124,535

260,664

345,156

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,338

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary A

£1

100

100

50

Ordinary B

£1

50

50

150

150

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

O R Mills

Balance outstanding at start of year

92,114

-

Amounts advanced

-

105,917

Amounts repaid

(92,114

)

(13,803

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

92,114