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COMPANY REGISTRATION NUMBER: 13943078

A & A Scaffolding (Pembs) Ltd

Filleted Unaudited Financial Statements

28 February 2026

A & A Scaffolding (Pembs) Ltd

Financial Statements

Year ended 28 February 2026

Contents | Pages

Statement of financial position | 1 to 2

Notes to the financial statements | 3 to 9

A & A Scaffolding (Pembs) Ltd

Statement of Financial Position

28 February 2026

| 2026 | 2025
Note | £ | £

Fixed assets

Intangible assets | 6 | 18,000 | 21,000
Tangible assets | 7 | 158,795 | 176,983
| --------- | ---------
| 176,795 | 197,983

Current assets

Debtors | 8 | 25,634 | 50,321
Cash at bank and in hand | 77,646 | 36,851
| --------- | --------
| 103,280 | 87,172

Creditors: amounts falling due within one year | 9 | ( 95,536) | ( 68,031)
| --------- | --------
Net current assets | 7,744 | 19,141
| --------- | ---------
Total assets less current liabilities | 184,539 | 217,124

Creditors: amounts falling due after more than one year | 10 | ( 26,413) | ( 48,704)

Provisions | 11 | ( 39,699) | ( 33,093)
| --------- | ---------
Net assets | 118,427 | 135,327
| --------- | ---------

Capital and reserves

Called up share capital | 13 | 2 | 2
Profit and loss account | 118,425 | 135,325
| --------- | ---------
Shareholders funds | 118,427 | 135,327
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 28 February 2026 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

A & A Scaffolding (Pembs) Ltd

Statement of Financial Position (continued)

28 February 2026
These financial statements were approved by the board of directors and authorised for issue on 2 April 2026 , and are signed on behalf of the board by:

Mr L A Finnegan | Mr J N Finnegan
Director | Director

Company registration number: 13943078

A & A Scaffolding (Pembs) Ltd

Notes to the Financial Statements

Year ended 28 February 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 15 Springfield Road, Pembroke Dock, SA72 6PZ, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | Over 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% reducing balance
| Containers | - | 10% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 25 % reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 9 (2025: 7 ).
5. Tax on profit
Major components of tax expense

| 2026 | 2025
| £ | £

Current tax:

UK current tax expense | 32,104 | 2,652

Deferred tax:

Origination and reversal of timing differences | 6,606 | 2,939
| -------- | -------
Tax on profit | 38,710 | 5,591
| -------- | -------

6. Intangible assets

| Goodwill
| £
Cost |
At 1 March 2025 and 28 February 2026 | 30,000
| --------
Amortisation |
At 1 March 2025 | 9,000
Charge for the year | 3,000
| --------
At 28 February 2026 | 12,000
| --------
Carrying amount |
At 28 February 2026 | 18,000
| --------
At 28 February 2025 | 21,000
| --------

7. Tangible assets

| Plant and machinery | Containers | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 March 2025 | 128,195 | 11,370 | 179,699 | 2,461 | 321,725
Additions | 19,588 | – | 34,614 | – | 54,202
Disposals | – | – | ( 28,400) | – | ( 28,400)
| --------- | -------- | --------- | ------- | ---------
At 28 February 2026 | 147,783 | 11,370 | 185,913 | 2,461 | 347,527
| --------- | -------- | --------- | ------- | ---------
Depreciation |  |  |  |  |
At 1 March 2025 | 63,516 | 2,160 | 78,121 | 945 | 144,742
Charge for the year | 21,067 | 921 | 28,723 | 379 | 51,090
Disposals | – | – | ( 7,100) | – | ( 7,100)
| --------- | -------- | --------- | ------- | ---------
At 28 February 2026 | 84,583 | 3,081 | 99,744 | 1,324 | 188,732
| --------- | -------- | --------- | ------- | ---------
Carrying amount |  |  |  |  |
At 28 February 2026 | 63,200 | 8,289 | 86,169 | 1,137 | 158,795
| --------- | -------- | --------- | ------- | ---------
At 28 February 2025 | 64,679 | 9,210 | 101,578 | 1,516 | 176,983
| --------- | -------- | --------- | ------- | ---------

Finance leases and hire purchase contracts
Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

| Motor vehicles
| £
At 28 February 2026 | 54,973
| --------
At 28 February 2025 | 69,647
| --------

8. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 7,916 | 33,540
Other debtors | 17,718 | 16,781
| -------- | --------
| 25,634 | 50,321
| -------- | --------

Other debtors include an amount of £Nil (2025: £Nil) falling due after more than one year.
9. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts (secured) | 7,499 | 11,764
Trade creditors | 4,662 | 577
Corporation tax | 32,061 | 2,652
Social security and other taxes | 3,840 | 2,837
Hire purchase | 17,000 | 16,494
Other creditors | 30,474 | 33,707
| -------- | --------
| 95,536 | 68,031
| -------- | --------

DBW Investments (3) Limited hold a fixed and floating charge over all the property and undertaking of the company.
10. Creditors: amounts falling due after more than one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts (secured) | 2,660 | 10,158
Hire purchase | 23,753 | 38,546
| -------- | --------
| 26,413 | 48,704
| -------- | --------

11. Provisions

| Deferred tax (note 12)
| £
At 1 March 2025 | 33,093
Additions | 6,606
| --------
At 28 February 2026 | 39,699
| --------

12. Deferred tax
The deferred tax included in the statement of financial position is as follows:

| 2026 | 2025
| £ | £
Included in provisions (note 11) | 39,699 | 33,093
| -------- | --------

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2026 | 2025
| £ | £
Accelerated capital allowances | 39,699 | 33,093
| -------- | --------

13. Called up share capital
Issued, called up and fully paid

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £ 1 each | 2 | 2 | 2 | 2
| ---- | ---- | ---- | ----

14. Related party transactions
During the current and previous year the company was under the joint control of Mr L A Finnegan and Mr J N Finnegan , the directors, by virtue of their combined interest in 100% of the issued ordinary share capital. During the year the company paid dividends of £81,000 (2025: £53,500) to the shareholders.