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Registration number: SC737046

Fidra Scaffolding Ltd
Unaudited Financial Statements
for the Year Ended 30 June 2025

Fidra Scaffolding Ltd

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 8

Fidra Scaffolding Ltd

(Registration number: SC737046)
Statement of Financial Position as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 2,709 | 4,043
Tangible assets | 5 | 44,298 | 37,190
|  | 47,007 | 41,233
Current assets |  |  |
Debtors | 6 | 376,937 | 174,867
Cash at bank and in hand |  | 324,637 | 210,783
|  | 701,574 | 385,650
Creditors: Amounts falling due within one year | 7 | (319,673) | (131,355)
Net current assets |  | 381,901 | 254,295
Total assets less current liabilities |  | 428,908 | 295,528
Creditors: Amounts falling due after more than one year | 7 | - | (50,000)
Net assets |  | 428,908 | 245,528
Capital and reserves |  |  |
Called up share capital |  | 99 | 99
Retained earnings |  | 428,809 | 245,429
Shareholders' funds |  | 428,908 | 245,528

For the financial year ending 30 June 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 21 November 2025 and signed on its behalf by:

Fidra Scaffolding Ltd

(Registration number: SC737046)
Statement of Financial Position as at 30 June 2025

......................................... Glyn Ford Director
......................................... Garry Booth Director
......................................... Barry Ford Director

Fidra Scaffolding Ltd

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

1 | General information

The Company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
29 Commercial Street
Dundee
Tayside
DD1 3DG
Scotland

The principal place of business is:
27 Lord President Road
North Berwick
EH39 4RW

These financial statements were authorised for issue by the Board on 21 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.

The financial statements have been prepared in sterling which is the functional currency of the entity.

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.

Fidra Scaffolding Ltd

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

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.

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 of 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:

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

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.

Borrowings

Fidra Scaffolding Ltd

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

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.

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.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 26 (2024 - 16).

Fidra Scaffolding Ltd

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

4 | Intangible assets

| Other intangible assets £ | Total £
Cost or valuation
At 1 July 2024 | 4,338 | 4,338
At 30 June 2025 | 4,338 | 4,338
Amortisation
At 1 July 2024 | 295 | 295
Amortisation charge | 1,334 | 1,334
At 30 June 2025 | 1,629 | 1,629
Carrying amount
At 30 June 2025 | 2,709 | 2,709
At 30 June 2024 | 4,043 | 4,043

5 | Tangible assets

| Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 July 2024 | - | 1,588 | 51,626 | 53,214
Additions | 11,648 | - | 8,350 | 19,998
At 30 June 2025 | 11,648 | 1,588 | 59,976 | 73,212
Depreciation
At 1 July 2024 | - | 629 | 15,395 | 16,024
Charge for the year | 2,131 | 240 | 10,519 | 12,890
At 30 June 2025 | 2,131 | 869 | 25,914 | 28,914
Carrying amount
At 30 June 2025 | 9,517 | 719 | 34,062 | 44,298
At 30 June 2024 | - | 959 | 36,231 | 37,190

Fidra Scaffolding Ltd

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

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 326,791 | 137,281
Other debtors | 50,146 | 37,586
| 376,937 | 174,867

Fidra Scaffolding Ltd

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

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 99,309 | -
Taxation and social security | 124,461 | 91,944
Accruals and deferred income | 12,288 | 2,250
Other creditors | 83,615 | 37,161
| 319,673 | 131,355

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | - | 50,000

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 50,000

9 | Dividends

Final dividends paid

|  | 2025 £ |  | 2024 £
Final dividend of £1,388.26 (2024 - £1,258.13) per each Ordinary B |  | 45,813 |  | 41,518
Final dividend of £1,274.62 (2024 - £1,198.75) per each Ordinary C |  | 42,063 |  | 39,559
Final dividend of £1,243.86 (2024 - £1,188.44) per each Ordinary A |  | 41,048 |  | 39,219
|  | 128,923 |  | 120,296