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COMPANY REGISTRATION NUMBER: 10559128

JMI Scaffolding (UK) Limited

Filleted Unaudited Financial Statements

For the year ended

31 January 2026

JMI Scaffolding (UK) Limited

Financial Statements

Year ended 31 January 2026

Contents | Pages

Officers and professional advisers | 1

Statement of financial position | 2 to 3

Notes to the financial statements | 4 to 6

JMI Scaffolding (UK) Limited

Officers and Professional Advisers

DIRECTOR | M J Peters

REGISTERED OFFICE | 14 Spinney Lane
| Alconbury
| Huntingdon
| Cambridgeshire
| PE28 4EB

ACCOUNTANTS | Streets
| Chartered Accountants
| Potton House
| Wyboston Lakes
| Great North Road
| Wyboston
| Bedford
| MK44 3BZ

BANKERS | Lloyds Bank PLC
| 17 - 19 Market Square
| St Neots
| Cambridgeshire
| PE19 2BQ

JMI Scaffolding (UK) Limited

Statement of Financial Position

31 January 2026

| 2026 | 2025
Note | £ | £

Fixed assets

Tangible assets | 5 | 321,182 | 372,704

Current assets

Debtors | 6 | 34,731 | 11,327
Cash at bank and in hand | 141,111 | 64,763
| --------- | --------
| 175,842 | 76,090

Creditors: amounts falling due within one year | 7 | 74,978 | 25,326
| --------- | --------
Net current assets | 100,864 | 50,764
| --------- | ---------
Total assets less current liabilities | 422,046 | 423,468

Provisions | 79,428 | 92,119
| --------- | ---------
Net assets | 342,618 | 331,349
| --------- | ---------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 342,518 | 331,249
| --------- | ---------
Shareholders funds | 342,618 | 331,349
| --------- | ---------

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 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

JMI Scaffolding (UK) Limited

Statement of Financial Position (continued)

31 January 2026
These financial statements were approved by the board of directors and authorised for issue on 10 April 2026 , and are signed on behalf of the board by:

M J Peters |
Director |

Company registration number: 10559128

JMI Scaffolding (UK) Limited

Notes to the Financial Statements

Year ended 31 January 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 14 Spinney Lane, Alconbury, Huntingdon, Cambridgeshire, PE28 4EB.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in statement of income and retained earnings, 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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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 | - | 10% reducing balance
| Motor vehicles | - | 25% reducing balance
| Office equipment | - | 30% reducing balance

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.
Defined contribution pension plans
Contributions to defined contribution pension plans are recognised as an expense in the period in which the related service is provided, for both staff and directors pension contributions. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).
5. Tangible assets

| Plant and machinery | Motor vehicles | Office equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 February 2025 | 436,246 | 172,950 | 2,921 | 612,117
Additions | – | – | 3,500 | 3,500
| --------- | --------- | ------- | ---------
At 31 January 2026 | 436,246 | 172,950 | 6,421 | 615,617
| --------- | --------- | ------- | ---------
Depreciation |  |  |  |
At 1 February 2025 | 178,820 | 58,185 | 2,408 | 239,413
Charge for the year | 25,740 | 28,691 | 591 | 55,022
| --------- | --------- | ------- | ---------
At 31 January 2026 | 204,560 | 86,876 | 2,999 | 294,435
| --------- | --------- | ------- | ---------
Carrying amount |  |  |  |
At 31 January 2026 | 231,686 | 86,074 | 3,422 | 321,182
| --------- | --------- | ------- | ---------
At 31 January 2025 | 257,426 | 114,765 | 513 | 372,704
| --------- | --------- | ------- | ---------

6. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 15,373 | 10,664
Other debtors | 19,358 | 663
| -------- | --------
| 34,731 | 11,327
| -------- | --------

7. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | – | 854
Social security and other taxes | 40,669 | 2,747
Other creditors | 34,309 | 21,725
| -------- | --------
| 74,978 | 25,326
| -------- | --------

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

| 2026 | 2025
| £ | £
Included in provisions | 79,428 | 92,119
| -------- | --------

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

| 2026 | 2025
| £ | £
Accelerated capital allowances | 79,428 | 92,119
| -------- | --------