24 24 Avalon Scaffolding Ltd 10253993 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is the provision of scaffolding services. Digita Accounts Production Advanced 6.30.9574.0 true true 10253993 2024-07-01 2025-06-30 10253993 2025-06-30 10253993 core:FinanceLeases core:CurrentFinancialInstruments 2025-06-30 10253993 core:FinanceLeases core:Non-currentFinancialInstruments 2025-06-30 10253993 core:CurrentFinancialInstruments 2025-06-30 10253993 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 10253993 core:Non-currentFinancialInstruments 2025-06-30 10253993 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 10253993 core:FurnitureFittingsToolsEquipment 2025-06-30 10253993 core:LandBuildings 2025-06-30 10253993 core:MotorVehicles 2025-06-30 10253993 core:OtherPropertyPlantEquipment 2025-06-30 10253993 bus:SmallEntities 2024-07-01 2025-06-30 10253993 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 10253993 bus:FilletedAccounts 2024-07-01 2025-06-30 10253993 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 10253993 bus:RegisteredOffice 2024-07-01 2025-06-30 10253993 bus:Director1 2024-07-01 2025-06-30 10253993 bus:Director2 2024-07-01 2025-06-30 10253993 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10253993 bus:Agent1 2024-07-01 2025-06-30 10253993 core:Buildings 2024-07-01 2025-06-30 10253993 core:FurnitureFittingsToolsEquipment 2024-07-01 2025-06-30 10253993 core:LandBuildings 2024-07-01 2025-06-30 10253993 core:MotorVehicles 2024-07-01 2025-06-30 10253993 core:OtherPropertyPlantEquipment 2024-07-01 2025-06-30 10253993 core:PlantMachinery 2024-07-01 2025-06-30 10253993 countries:England 2024-07-01 2025-06-30 10253993 2024-06-30 10253993 core:FurnitureFittingsToolsEquipment 2024-06-30 10253993 core:LandBuildings 2024-06-30 10253993 core:MotorVehicles 2024-06-30 10253993 core:OtherPropertyPlantEquipment 2024-06-30 10253993 2023-07-01 2024-06-30 10253993 2024-06-30 10253993 core:FinanceLeases core:CurrentFinancialInstruments 2024-06-30 10253993 core:FinanceLeases core:Non-currentFinancialInstruments 2024-06-30 10253993 core:CurrentFinancialInstruments 2024-06-30 10253993 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 10253993 core:Non-currentFinancialInstruments 2024-06-30 10253993 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 10253993 core:FurnitureFittingsToolsEquipment 2024-06-30 10253993 core:LandBuildings 2024-06-30 10253993 core:MotorVehicles 2024-06-30 10253993 core:OtherPropertyPlantEquipment 2024-06-30 xbrli:pure iso4217:GBP

Avalon Scaffolding Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 30 June 2025
Registration number: 10253993

Avalon Scaffolding Ltd

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Balance Sheet | 4 to 5
Notes to the Unaudited Financial Statements | 6 to 11
Detailed Profit and Loss Account | 12 to 14

Avalon Scaffolding Ltd

Company Information

Directors | GCR Langworthy G Hutchinson

Registered office | 6 Oaklands Court Tiverton Way Tiverton Business Park Tiverton Devon EX16 6TG

Accountants | Withers Steele Limited Chartered Accountants6 Oaklands Court Tiverton Way Tiverton Business Park Tiverton Devon EX16 6TG

Avalon Scaffolding Ltd

Directors' Report for the Year Ended 30 June 2025

The directors present their report and the financial statements for the year ended 30 June 2025.

Directors of the company

The directors who held office during the year were as follows:

GCR Langworthy

G Hutchinson

Principal activity

The principal activity of the company is the provision of scaffolding services.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 19 November 2025 and signed on its behalf by:

......................................... GCR Langworthy Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Avalon Scaffolding Ltd
for the Year Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Avalon Scaffolding Ltd for the year ended 30 June 2025 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Avalon Scaffolding Ltd, as a body, in accordance with the terms of our engagement letter dated 11 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of Avalon Scaffolding Ltd and state those matters that we have agreed to state to the Board of Directors of Avalon Scaffolding Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Avalon Scaffolding Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Avalon Scaffolding Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Avalon Scaffolding Ltd. You consider that Avalon Scaffolding Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Avalon Scaffolding Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Withers Steele Limited
Chartered Accountants
6 Oaklands Court Tiverton Way
Tiverton Business Park
Tiverton
Devon
EX16 6TG

19 November 2025

Avalon Scaffolding Ltd

(Registration number: 10253993)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 743,708 | 714,208
Current assets |  |  |
Debtors | 5 | 230,539 | 176,963
Cash at bank and in hand |  | 46,784 | 64,143
|  | 277,323 | 241,106
Creditors: Amounts falling due within one year | 6 | (298,746) | (316,740)
Net current liabilities |  | (21,423) | (75,634)
Total assets less current liabilities |  | 722,285 | 638,574
Creditors: Amounts falling due after more than one year | 6 | (95,781) | (59,978)
Provisions for liabilities |  | (150,115) | (140,682)
Net assets |  | 476,389 | 437,914
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Retained earnings |  | 475,389 | 436,914
Shareholders' funds |  | 476,389 | 437,914

Avalon Scaffolding Ltd

(Registration number: 10253993)
Balance Sheet as at 30 June 2025

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 Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 19 November 2025 and signed on its behalf by:

......................................... GCR Langworthy Director
......................................... G Hutchinson Director

Avalon 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 England.

The address of its registered office is:
6 Oaklands Court Tiverton Way
Tiverton Business Park
Tiverton
Devon
EX16 6TG
UK

These financial statements were authorised for issue by the Board on 19 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.

Going concern

The financial statements have been prepared on a going concern basis.

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.

Government grants

Construstion Industry Scaffolders Record Scheme (CISRS) grants were received in these financial statements

Avalon 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 balance sheet 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:

Asset class | Depreciation method and rate
Freehold buildings | 4% straight line method
Scaffolding | 7% straight line method
Motor vehicles | 20% straight line method

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Avalon Scaffolding Ltd

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

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 profit and loss account 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.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Avalon Scaffolding Ltd

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

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 24 (2024 - 24).

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 July 2024 | 107,068 | 5,087 | 274,405 | 674,978 | 1,061,538
Additions | - | - | 105,455 | 20,161 | 125,616
At 30 June 2025 | 107,068 | 5,087 | 379,860 | 695,139 | 1,187,154
Depreciation
At 1 July 2024 | 5,660 | 2,753 | 129,947 | 208,970 | 347,330
Charge for the year | 808 | 583 | 46,787 | 47,938 | 96,116
At 30 June 2025 | 6,468 | 3,336 | 176,734 | 256,908 | 443,446
Carrying amount
At 30 June 2025 | 100,600 | 1,751 | 203,126 | 438,231 | 743,708
At 30 June 2024 | 101,408 | 2,334 | 144,458 | 466,008 | 714,208

Included within the net book value of land and buildings above is £100,600 (2024 - £101,408 in respect of freehold land and buildings.

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 230,539 | 176,558
Other debtors | - | 405
| 230,539 | 176,963

Avalon Scaffolding Ltd

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

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 64,557 | 36,386
Trade creditors |  | 78,035 | 62,460
Taxation and social security |  | 36,941 | 21,739
Accruals and deferred income |  | 1,960 | 1,900
Other creditors |  | 117,253 | 194,255
|  | 298,746 | 316,740

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 95,781 | 59,978

Avalon Scaffolding Ltd

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

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 3,318 | 32,126
Finance lease liabilities | 92,463 | 27,852
| 95,781 | 59,978

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 29,191 | 30,395
Finance lease liabilities | 35,366 | 5,991
| 64,557 | 36,386

Avalon Scaffolding Ltd

Detailed Profit and Loss Account for the Year Ended 30 June 2025

| 2025 £ | 2024 £
Turnover (analysed below) | 1,517,135 | 1,602,974
Cost of sales (analysed below) | (1,034,596) | (1,104,475)
Gross profit | 482,539 | 498,499
Gross profit (%) | 31.81% | 31.1%
Administrative expenses |  |
Employment costs (analysed below) | (69,486) | (58,319)
Establishment costs (analysed below) | (5,366) | (7,118)
General administrative expenses (analysed below) | (169,116) | (167,386)
Finance charges (analysed below) | (104) | (98)
Depreciation costs (analysed below) | (96,116) | (77,072)
Other expenses (analysed below) | - | 6,571
| (340,188) | (303,422)
Other operating income (analysed below) | 11,582 | 15,210
Operating profit | 153,933 | 210,287
Other interest receivable and similar income (analysed below) | 8 | 27
Interest payable and similar expenses (analysed below) | (18,192) | (18,933)
| (18,184) | (18,906)
Profit before tax | 135,749 | 191,381

Avalon Scaffolding Ltd

Detailed Profit and Loss Account for the Year Ended 30 June 2025

| 2025 £ | 2024 £

Turnover |  |
Sale of goods, UK | 1,517,135 | 1,602,974

Cost of sales |  |
Purchases | 18,846 | 62,477
Direct costs | 8,102 | 21,675
Wages and salaries (excluding directors) | 792,406 | 823,602
Staff pensions (Defined contribution) | 49,427 | 50,956
Subcontract cost | 129,835 | 120,473
Hire of plant and machinery | 8,425 | 3,168
Insurance | 27,555 | 22,124
| 1,034,596 | 1,104,475

Employment costs |  |
Wages and salaries (excluding directors) | 46,058 | 37,512
Directors remuneration | 10,560 | 10,559
Staff training | 12,868 | 10,248
| 69,486 | 58,319

Establishment costs |  |
Light, heat and power | 2,976 | 2,717
Repairs and renewals | 2,390 | 4,401
| 5,366 | 7,118

General administrative expenses |  |
Telephone and fax | 1,488 | 2,529
Computer software and maintenance costs | 693 | 827
Printing, postage and stationery | 1,420 | 5,369
Trade subscriptions | 800 | 759
Sundry expenses | 1,771 | 2,893
Cleaning | 355 | 197
Motor expenses | 80,571 | 95,232
Travel and subsistence | 186 | 1,767
Advertising | 2,045 | 1,386
Accountancy fees | 3,989 | 3,908
Consultancy fees | 26,608 | 26,342
Management fees | 10,500 | 21,000
Legal and professional fees | 6,406 | 5,177
Bad debts written off | 32,284 | -
| 169,116 | 167,386

Finance charges |  |
Bank charges | 104 | 98

Avalon Scaffolding Ltd

Detailed Profit and Loss Account for the Year Ended 30 June 2025

| 2025 £ | 2024 £

Depreciation costs |  |
Depreciation of freehold property | 808 | 808
Depreciation of plant and machinery (owned) | 47,937 | 46,734
Depreciation of fixtures and fittings (owned) | 584 | 779
Depreciation of motor vehicles (owned) | 29,486 | 20,113
Depreciation of motor vehicles (finance lease/hp) | 17,301 | 8,638
| 96,116 | 77,072

Other expenses |  |
(Profit)/loss on disposal of tangible fixed assets | - | 6,571

Other operating income |  |
Other operating income | 1,817 | 6,534
Government grants receivable | 9,765 | 8,676
| 11,582 | 15,210

Other interest receivable and similar income |  |
Other interest receivable | 8 | 27

Interest payable and similar expenses |  |
Bank loan interest payable | 3,525 | 5,984
Hire purchase interest | 4,244 | 2,552
Other loan interest | 10,423 | 10,397
| 18,192 | 18,933