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REGISTERED NUMBER: 13733899 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

MBM Scaffolding Limited

MBM Scaffolding Limited (Registered number: 13733899)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

MBM Scaffolding Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | M Caswell

| B Caswell

| REGISTERED OFFICE: | Suite 1 Pirton Grange Pirton Road

| Shillington

| Hitchin

| United Kingdom

| SG5 3HB

| REGISTERED NUMBER: | 13733899 (England and Wales)

| ACCOUNTANTS: | Braceys Accountants Limited

| Unit 1 The Cam Centre

| Wilbury Way

| Hitchin

| Hertfordshire

| SG4 0TW

MBM Scaffolding Limited (Registered number: 13733899)

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 797,840 |  | 806,037 |  |

CURRENT ASSETS

Debtors | 5 | 829,411 |  | 372,647 |  |

Cash at bank | 52,795 |  | 56,023 |  |

882,206 |  | 428,670 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,056,838 |  | 714,201 |  |

NET CURRENT LIABILITIES | (174,632 | ) | (285,531 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 623,208 |  | 520,506 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (35,198 | ) | (128,060 | ) |

PROVISIONS FOR LIABILITIES | (115,088 | ) | (65,971 | ) |

NET ASSETS | 472,922 |  | 326,475 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 472,822 |  | 326,375 |  |

472,922 |  | 326,475 |  |

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.

MBM Scaffolding Limited (Registered number: 13733899)

Balance Sheet - continued

30 September 2025

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 9 March 2026 and were signed on its behalf by:

M Caswell - Director

B Caswell - Director

MBM Scaffolding Limited (Registered number: 13733899)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| MBM 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.

| The presentational currency of the company is sterling. Amounts are rounded to the nearest £1.

| Turnover

| Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Rendering of services

| Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured

| reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 33% on cost, 25% on reducing balance, 20% on cost and 10% on cost

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Going concern

| The company has net current liabilities in the current and prior period. The Directors have pledged their support to the company for the foreseeable future and on this basis the accounts have been prepared on a going concern basis.

| 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.

MBM Scaffolding Limited (Registered number: 13733899)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| 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.

| Borrowing costs

| All borrowing costs are recognised within profit and loss in the year in which they are incurred.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 15 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024 | 970,823 |  |

| Additions | 104,828 |  |

| At 30 September 2025 | 1,075,651 |  |

| DEPRECIATION

| At 1 October 2024 | 164,786 |  |

| Charge for year | 113,025 |  |

| At 30 September 2025 | 277,811 |  |

| NET BOOK VALUE

| At 30 September 2025 | 797,840 |  |

| At 30 September 2024 | 806,037 |  |

| Amounts held under Hire Purchase are secured on the relevant assets held within fixed assets. The amount due within one year is £92,819 (2024: £162,051) and due in more than one year £35,198 (2024: £128,060).

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 766,737 |  | 346,470 |  |

| Other debtors | 3,000 |  | 5,313 |  |

| Directors' current accounts | 100 |  | 100 |  |

| VAT | 54,820 |  | 15,151 |  |

| Prepayments | 4,754 |  | 5,613 |  |

829,411 |  | 372,647 |  |

MBM Scaffolding Limited (Registered number: 13733899)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other loans | - |  | 19,562 |  |

| Trade creditors | 714,448 |  | 232,544 |  |

| Social security and other taxes | 14,210 |  | 16,126 |  |

| Other creditors | 163,780 |  | 263,780 |  |

| Net wages owed | 2,635 |  | 4,992 |  |

| Hire purchase liability | 92,819 |  | 162,051 |  |

| Pension liability | 997 |  | 565 |  |

| Accrued expenses | 67,949 |  | 14,581 |  |

1,056,838 |  | 714,201 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase > 1 year | 35,198 |  | 128,060 |  |

| All long term creditors are amounts held on Hire Purchase. These are secured on the relevant assets held within fixed assets.

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 36,000 |  | 36,000 |  |

| Between one and five years | 25,500 |  | 61,500 |  |

61,500 |  | 97,500 |  |

9. | RELATED PARTY DISCLOSURES

| Included within other creditors falling due within one year is £113,780 (2024: £173,780) due to Omega Environmental Services Limited and £50,000 (2024: £90,000) due to 12 Bore Investments, both connected companies. These loans are interest free and repayable on demand.