Scaffolding Supplies Limited 03869816 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is the selling of scaffolding Digita Accounts Production Advanced 6.30.9574.0 true 03869816 2025-01-01 2025-12-31 03869816 2025-12-31 03869816 bus:OrdinaryShareClass1 bus:Non-cumulativeNon-redeemableShares 2025-12-31 03869816 bus:OrdinaryShareClass2 bus:Non-cumulativeNon-redeemableShares 2025-12-31 03869816 bus:OrdinaryShareClass3 bus:Non-cumulativeNon-redeemableShares 2025-12-31 03869816 bus:OrdinaryShareClass4 bus:Non-cumulativeNon-redeemableShares 2025-12-31 03869816 core:RetainedEarningsAccumulatedLosses 2025-12-31 03869816 core:ShareCapital 2025-12-31 03869816 core:HirePurchaseContracts core:CurrentFinancialInstruments 2025-12-31 03869816 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2025-12-31 03869816 core:CurrentFinancialInstruments 2025-12-31 03869816 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 03869816 core:Non-currentFinancialInstruments 2025-12-31 03869816 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 03869816 core:FurnitureFittingsToolsEquipment 2025-12-31 03869816 core:LandBuildings 2025-12-31 03869816 core:MotorVehicles 2025-12-31 03869816 1 2025-12-31 03869816 bus:SmallEntities 2025-01-01 2025-12-31 03869816 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 03869816 bus:FilletedAccounts 2025-01-01 2025-12-31 03869816 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03869816 bus:RegisteredOffice 2025-01-01 2025-12-31 03869816 bus:Director2 2025-01-01 2025-12-31 03869816 bus:OrdinaryShareClass1 bus:Non-cumulativeNon-redeemableShares 2025-01-01 2025-12-31 03869816 bus:OrdinaryShareClass2 bus:Non-cumulativeNon-redeemableShares 2025-01-01 2025-12-31 03869816 bus:OrdinaryShareClass3 bus:Non-cumulativeNon-redeemableShares 2025-01-01 2025-12-31 03869816 bus:OrdinaryShareClass4 bus:Non-cumulativeNon-redeemableShares 2025-01-01 2025-12-31 03869816 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03869816 core:FurnitureFittings 2025-01-01 2025-12-31 03869816 core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 03869816 core:LandBuildings 2025-01-01 2025-12-31 03869816 core:MotorVehicles 2025-01-01 2025-12-31 03869816 countries:England 2025-01-01 2025-12-31 03869816 1 2025-01-01 2025-12-31 03869816 2024-12-31 03869816 core:FurnitureFittingsToolsEquipment 2024-12-31 03869816 core:LandBuildings 2024-12-31 03869816 core:MotorVehicles 2024-12-31 03869816 1 2024-12-31 03869816 2024-01-01 2024-12-31 03869816 2024-12-31 03869816 bus:OrdinaryShareClass1 bus:Non-cumulativeNon-redeemableShares 2024-12-31 03869816 bus:OrdinaryShareClass2 bus:Non-cumulativeNon-redeemableShares 2024-12-31 03869816 bus:OrdinaryShareClass3 bus:Non-cumulativeNon-redeemableShares 2024-12-31 03869816 bus:OrdinaryShareClass4 bus:Non-cumulativeNon-redeemableShares 2024-12-31 03869816 core:RetainedEarningsAccumulatedLosses 2024-12-31 03869816 core:ShareCapital 2024-12-31 03869816 core:HirePurchaseContracts core:CurrentFinancialInstruments 2024-12-31 03869816 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2024-12-31 03869816 core:CurrentFinancialInstruments 2024-12-31 03869816 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 03869816 core:Non-currentFinancialInstruments 2024-12-31 03869816 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 03869816 core:FurnitureFittingsToolsEquipment 2024-12-31 03869816 core:LandBuildings 2024-12-31 03869816 core:MotorVehicles 2024-12-31 03869816 1 2024-12-31 03869816 1 2024-01-01 2024-12-31 03869816 1 2023-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 03869816

Scaffolding Supplies Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Scaffolding Supplies Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 6

Scaffolding Supplies Limited

(Registration number: 03869816)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 666,942 | 690,361
Current assets |  |  |
Stocks | 5 | 750,000 | 650,000
Debtors | 6 | 54,801 | 55,731
Cash at bank and in hand |  | 41,933 | 68,359
|  | 846,734 | 774,090
Creditors: Amounts falling due within one year | 7 | (711,767) | (616,637)
Net current assets |  | 134,967 | 157,453
Total assets less current liabilities |  | 801,909 | 847,814
Creditors: Amounts falling due after more than one year | 7 | (98,072) | (142,555)
Provisions for liabilities |  | (56,060) | (59,182)
Net assets |  | 647,777 | 646,077
Capital and reserves |  |  |
Called up share capital | 8 | 401 | 401
Retained earnings |  | 647,376 | 645,676
Shareholders' funds |  | 647,777 | 646,077

For the financial year ending 31 December 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.

Approved and authorised by the Board on 25 March 2026 and signed on its behalf by:

......................................... M Hardy Director

Scaffolding Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

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

The address of its registered office is:
Unit 3
Manby Road
Immingham
DN40 2LL

These financial statements were authorised for issue by the Board on 25 March 2026.

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 for the individual entity and are presented in sterling and rounded to the nearest pound.

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.

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 income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Scaffolding Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

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:

Asset class | Depreciation method and rate
Fixture and Fittings | 15% reducing balance & 25% straight line & 5% straight line
Motor Vehicles | 25% reducing balance
Freehold Land and Buildings | 2% straight line & 5% straight line

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

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.

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 13 (2024 - 13).

Scaffolding Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 533,114 | 134,724 | 349,417 | 1,017,255
Additions | - | 31,532 | 68,000 | 99,532
Disposals | - | (2,605) | (134,600) | (137,205)
At 31 December 2025 | 533,114 | 163,651 | 282,817 | 979,582
Depreciation
At 1 January 2025 | 68,388 | 80,882 | 177,624 | 326,894
Charge for the year | 12,409 | 8,893 | 53,368 | 74,670
Eliminated on disposal | - | (1,810) | (87,114) | (88,924)
At 31 December 2025 | 80,797 | 87,965 | 143,878 | 312,640
Carrying amount
At 31 December 2025 | 452,317 | 75,686 | 138,939 | 666,942
At 31 December 2024 | 464,726 | 53,842 | 171,793 | 690,361

Included within the net book value of land and buildings above is £452,317 (2024 - £464,726) in respect of freehold land and buildings.

5 | Stocks

| 2025 £ | 2024 £
Raw materials and consumables | 750,000 | 650,000

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 38,587 | 38,255
Prepayments | 10,239 | 11,202
Other debtors | 5,975 | 6,274
| 54,801 | 55,731

Scaffolding Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 96,616 | 168,500
Trade creditors |  | 267,186 | 354,872
Taxation and social security |  | 87,259 | 76,232
Accruals and deferred income |  | 18,635 | 8,250
Other creditors |  | 242,071 | 8,783
|  | 711,767 | 616,637

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 98,072 | 142,555

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 101 | 101 | 101 | 101
Ordinary B of £1 each | 100 | 100 | 100 | 100
Ordinary C of £1 each | 100 | 100 | 100 | 100
Ordinary D of £1 each | 100 | 100 | 100 | 100
| 401 | 401 | 401 | 401

Scaffolding Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 77,322 | 68,535
Other borrowings | 20,750 | 74,020
| 98,072 | 142,555

Current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 43,131 | 42,098
Other borrowings | 53,485 | 126,402
| 96,616 | 168,500

10 | Related party transactions

Transactions with Directors

2025 | At 1 January 2025 £ | Advances to Director £ | Repayments by Director £ | At 31 December 2025 £
Directors Loan Account (Interest charged at HMRC Official Rate of Interest) | - | 47,597 | (47,597) | -

2024 | At 1 January 2024 £ | Advances to Director £ | Repayments by Director £ | At 31 December 2024 £
Directors Loan Account (Interest charged at HMRC Official Rate of Interest) | 17,703 | 107,848 | (125,551) | -