IRIS Accounts Production v25.4.12.37 SC177943 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC177943 2024-08-31 SC177943 2025-08-31 SC177943 2024-09-01 2025-08-31 SC177943 2023-08-31 SC177943 2023-09-01 2024-08-31 SC177943 2024-08-31 SC177943 ns15:Scotland 2024-09-01 2025-08-31 SC177943 ns14:PoundSterling 2024-09-01 2025-08-31 SC177943 ns10:Director1 2024-09-01 2025-08-31 SC177943 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC177943 ns10:SmallEntities 2024-09-01 2025-08-31 SC177943 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC177943 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 SC177943 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC177943 ns10:FullAccounts 2024-09-01 2025-08-31 SC177943 ns10:Director2 2024-09-01 2025-08-31 SC177943 ns10:RegisteredOffice 2024-09-01 2025-08-31 SC177943 ns5:CurrentFinancialInstruments 2024-08-31 SC177943 ns5:CurrentFinancialInstruments 2025-08-31 SC177943 ns5:Non-currentFinancialInstruments 2024-08-31 SC177943 ns5:Non-currentFinancialInstruments 2025-08-31 SC177943 ns5:ShareCapital 2024-08-31 SC177943 ns5:ShareCapital 2025-08-31 SC177943 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 SC177943 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 SC177943 ns5:PlantMachinery 2024-09-01 2025-08-31 SC177943 ns5:FurnitureFittings 2024-09-01 2025-08-31 SC177943 ns5:ComputerEquipment 2024-09-01 2025-08-31 SC177943 ns5:PlantMachinery 2024-08-31 SC177943 ns5:FurnitureFittings 2024-08-31 SC177943 ns5:ComputerEquipment 2024-08-31 SC177943 ns5:PlantMachinery 2025-08-31 SC177943 ns5:FurnitureFittings 2025-08-31 SC177943 ns5:ComputerEquipment 2025-08-31 SC177943 ns5:PlantMachinery 2024-08-31 SC177943 ns5:FurnitureFittings 2024-08-31 SC177943 ns5:ComputerEquipment 2024-08-31 SC177943 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 SC177943 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 SC177943 1 2024-09-01 2025-08-31

REGISTERED NUMBER: SC177943 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

DALRIADA SCAFFOLDING LIMITED

DALRIADA SCAFFOLDING LIMITED (REGISTERED NUMBER: SC177943)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

DALRIADA SCAFFOLDING LIMITED

COMPANY INFORMATION

for the Year Ended 31 August 2025

| DIRECTORS: | C Beattie

| D Beattie

| REGISTERED OFFICE: | 11 Kilmarnock Road

| Crosshouse

| Ayrshire

| KA2 0EZ

| REGISTERED NUMBER: | SC177943 (Scotland)

| ACCOUNTANTS: | John M Taylor & Co

| Chartered Accountants

| 9 Glasgow Road

| PAISLEY

| Renfrewshire

| PA1 3QS

DALRIADA SCAFFOLDING LIMITED (REGISTERED NUMBER: SC177943)

BALANCE SHEET

31 August 2025

31.8.24 |  | 31.8.25 |

£ | £ |  | Notes | £ | £ |

| FIXED ASSETS

1,299 |  |  | Tangible assets | 5 | 759 |  |

| CURRENT ASSETS

360,291 |  |  | Debtors | 6 | 354,976 |  |

471,636 |  |  | Cash at bank and in hand | 732,007 |  |

831,927 |  | 1,086,983 |  |

| CREDITORS

148,213 |  |  | Amounts falling due within one year | 7 | 253,407 |  |

683,714 |  |  | NET CURRENT ASSETS | 833,576 |  |

685,013 |  |  | TOTAL ASSETS LESS CURRENT LIABILITIES | 834,335 |  |

| CREDITORS

8,334 |  |  | Amounts falling due after more than one year | 8 | - |  |

676,679 |  |  | NET ASSETS | 834,335 |  |

| CAPITAL AND RESERVES

102 |  |  | Called up share capital | 102 |  |

676,577 |  |  | Retained earnings | 834,233 |  |

676,679 |  | 834,335 |  |

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.

DALRIADA SCAFFOLDING LIMITED (REGISTERED NUMBER: SC177943)

BALANCE SHEET - continued

31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 April 2026 and were signed on its behalf by:

D Beattie - Director

DALRIADA SCAFFOLDING LIMITED (REGISTERED NUMBER: SC177943)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Dalriada Scaffolding Limited is a private company, limited by shares , registered in Scotland. 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| Plant & machinery | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 25% on cost

| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

| Assets held under finance leases are depreciated in the same way as owned assets

| At each balance sheet date, the company reviews the carrying amount of its tangible assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

DALRIADA SCAFFOLDING LIMITED (REGISTERED NUMBER: SC177943)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Financial instruments

| The company mainly enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties and loans to and from related parties.

| Debt instruments that are payable or receivable within one year, typically trade debtors or creditors, are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Cash & cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less and bank overdrafts.

| Bank overdrafts are shown within borrowings in current liabilities.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the shareholders. These amounts are recognised in the statement of changes in equity.

| Dividends received are included in the company financial statements in the period in which the related dividends are actually paid, or in respect of the final dividend for the year, approved by shareholders.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 30 (2024 - 34 ) .

DALRIADA SCAFFOLDING LIMITED (REGISTERED NUMBER: SC177943)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant & |  | and |  | Computer

| Totals |  | machinery |  | fittings |  | equipment

£ | £ | £ | £ |

| COST

| At 1 September 2024

| and 31 August 2025 | 255,044 |  | 231,269 |  | 2,286 |  | 21,489 |  |

| DEPRECIATION

| At 1 September 2024 | 253,745 |  | 231,269 |  | 2,286 |  | 20,190 |  |

| Charge for year | 540 |  | - |  | - |  | 540 |  |

| At 31 August 2025 | 254,285 |  | 231,269 |  | 2,286 |  | 20,730 |  |

| NET BOOK VALUE

| At 31 August 2025 | 759 |  | - |  | - |  | 759 |  |

| At 31 August 2024 | 1,299 |  | - |  | - |  | 1,299 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 45,280 |  | 30,645 |  |

| Amounts recoverable on contracts | 247,370 |  | 275,370 |  |

| Other debtors | 62,326 |  | 54,276 |  |

354,976 |  | 360,291 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans and overdrafts | 8,334 |  | 10,000 |  |

| Trade creditors | 51,568 |  | 48,127 |  |

| Amounts owed to group undertakings | 113,000 |  | 8,615 |  |

| Taxation and social security | 52,939 |  | 55,127 |  |

| Other creditors | 27,566 |  | 26,344 |  |

253,407 |  | 148,213 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans | - |  | 8,334 |  |

9. | CONTINGENT LIABILITIES

| The company has given guarantees of £100,195 in relation to hire purchase contracts entered into by a group company for the purchase of fixed assets. The balance due on these hire purchase contracts at 31 August 2025 was £68,270.

DALRIADA SCAFFOLDING LIMITED (REGISTERED NUMBER: SC177943)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

10. | RELATED PARTY DISCLOSURES

| The company operates from premises for which it paid paid rent of £24,000 (2024 - £24,000) which are partly owned by a director.

11. | ULTIMATE CONTROLLING PARTY

| The immediate and ultimate parent of the company is DALS Properties Limited, a company registered in Scotland and whose registered office is 11 Kilmarnock Road, Crosshouse, Kilmarnock KA2 0EZ.

| C Beattie indirectly controls the company, as a result of holding 100% of the issued share capital in the ultimate parent company.