Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 false No description of principal activity 2024-11-01 2 2 false true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07037480 2024-11-01 2025-10-31 07037480 2023-11-01 2024-10-31 07037480 2025-10-31 07037480 2024-10-31 07037480 c:Director2 2024-11-01 2025-10-31 07037480 d:CurrentFinancialInstruments 2025-10-31 07037480 d:CurrentFinancialInstruments 2024-10-31 07037480 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 07037480 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 07037480 d:ShareCapital 2025-10-31 07037480 d:ShareCapital 2024-10-31 07037480 d:RetainedEarningsAccumulatedLosses 2025-10-31 07037480 d:RetainedEarningsAccumulatedLosses 2024-10-31 07037480 c:OrdinaryShareClass1 2024-11-01 2025-10-31 07037480 c:OrdinaryShareClass1 2025-10-31 07037480 c:OrdinaryShareClass1 2024-10-31 07037480 c:FRS102 2024-11-01 2025-10-31 07037480 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 07037480 c:FullAccounts 2024-11-01 2025-10-31 07037480 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07037480 e:PoundSterling 2024-11-01 2025-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07037480 PS SCAFFOLD CONSULTANCY LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
PS SCAFFOLD CONSULTANCY LTD REGISTERED NUMBER: 07037480 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 44,400 |  | - |
Cash at bank and in hand | 5 | 10,756 |  | 32,842 |
|  | 55,156 |  | 32,842 |
Creditors: amounts falling due within one year | 6 | (28,670) |  | (23,224) |
Net current assets |  |  | 26,486 |  | 9,618
Total assets less current liabilities |  |  | 26,486 |  | 9,618
Net assets |  |  | 26,486 |  | 9,618
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | 26,485 |  | 9,617
|  |  | 26,486 |  | 9,618
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
P M Smith
Director
Date: 2 April 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
PS SCAFFOLD CONSULTANCY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
PS Scaffold Consultancy Ltd ("the Company") is a company limited by shares, incorporated in England and Wales. Its registered office is Barnes Roffe, Hanbury Drive, Leytonstone, London, England, E11 1GA. The principle actvity of the Company is the provision of business support service activities. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 Revenue 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.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 2
PS SCAFFOLD CONSULTANCY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 44,400 | -
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PS SCAFFOLD CONSULTANCY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 10,756 | 32,842
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 401 | -
| Corporation tax | 15,197 | 1,455
| Other taxation and social security | 10,160 | 6,021
| Accruals and deferred income | 2,912 | 15,748
|  | 28,670 | 23,224
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £69,800 (2024 - £29,800).Contributions totalling £Nil (2024 - £Nil) were payable to the fund at the balance sheet date.
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