Caseware UK (AP4) 2024.0.164 2024.0.164 2025-11-30 2025-11-30 2024-12-01 2 false scaffolding erection 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13968492 2024-12-01 2025-11-30 13968492 2024-04-01 2024-11-30 13968492 2025-11-30 13968492 2024-11-30 13968492 c:Director1 2024-12-01 2025-11-30 13968492 d:PlantMachinery 2024-12-01 2025-11-30 13968492 d:PlantMachinery 2025-11-30 13968492 d:PlantMachinery 2024-11-30 13968492 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 13968492 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 13968492 d:MotorVehicles 2024-12-01 2025-11-30 13968492 d:MotorVehicles 2025-11-30 13968492 d:MotorVehicles 2024-11-30 13968492 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 13968492 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 13968492 d:FurnitureFittings 2024-12-01 2025-11-30 13968492 d:FurnitureFittings 2025-11-30 13968492 d:FurnitureFittings 2024-11-30 13968492 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 13968492 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 13968492 d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 13968492 d:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 13968492 d:CurrentFinancialInstruments 2025-11-30 13968492 d:CurrentFinancialInstruments 2024-11-30 13968492 d:Non-currentFinancialInstruments 2025-11-30 13968492 d:Non-currentFinancialInstruments 2024-11-30 13968492 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 13968492 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 13968492 d:Non-currentFinancialInstruments d:AfterOneYear 2025-11-30 13968492 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 13968492 d:ShareCapital 2025-11-30 13968492 d:ShareCapital 2024-11-30 13968492 d:CapitalRedemptionReserve 2025-11-30 13968492 d:CapitalRedemptionReserve 2024-11-30 13968492 d:RetainedEarningsAccumulatedLosses 2025-11-30 13968492 d:RetainedEarningsAccumulatedLosses 2024-11-30 13968492 c:OrdinaryShareClass1 2024-12-01 2025-11-30 13968492 c:OrdinaryShareClass1 2024-11-30 13968492 c:OrdinaryShareClass2 2024-12-01 2025-11-30 13968492 c:OrdinaryShareClass2 2025-11-30 13968492 c:OrdinaryShareClass2 2024-11-30 13968492 c:OrdinaryShareClass3 2024-12-01 2025-11-30 13968492 c:OrdinaryShareClass3 2025-11-30 13968492 c:OrdinaryShareClass3 2024-11-30 13968492 c:FRS102 2024-12-01 2025-11-30 13968492 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 13968492 c:FullAccounts 2024-12-01 2025-11-30 13968492 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13968492 d:HirePurchaseContracts d:WithinOneYear 2025-11-30 13968492 d:HirePurchaseContracts d:WithinOneYear 2024-11-30 13968492 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-11-30 13968492 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-11-30 13968492 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-11-30 13968492 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-11-30 13968492 d:LeasedAssetsHeldAsLessee 2025-11-30 13968492 d:LeasedAssetsHeldAsLessee 2024-11-30 13968492 e:PoundSterling 2024-12-01 2025-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13968492 STONEHENGE SCAFFOLDING LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
STONEHENGE SCAFFOLDING LTD REGISTERED NUMBER: 13968492 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 119,093 |  | 124,563
|  |  | 119,093 |  | 124,563
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 211,337 |  | 124,476 |
Cash at bank and in hand | 6 | 38,398 |  | 28,081 |
|  | 249,735 |  | 152,557 |
Creditors: amounts falling due within one year | 7 | (94,666) |  | (101,181) |
Net current assets |  |  | 155,069 |  | 51,376
Total assets less current liabilities |  |  | 274,162 |  | 175,939
Creditors: amounts falling due after more than one year | 8 |  | (7,610) |  | -
Net assets |  |  | 266,552 |  | 175,939
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Capital redemption reserve |  |  | 40 |  | 40
Profit and loss account |  |  | 266,412 |  | 175,799
|  |  | 266,552 |  | 175,939
Page 1
STONEHENGE SCAFFOLDING LTD REGISTERED NUMBER: 13968492 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 The director considers 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 director acknowledges his 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 on 16 April 2026.
................................................ Simon Dreyer
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
STONEHENGE SCAFFOLDING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Stonehenge Scaffolding Ltd is a private company limited by shares, incorporated in England and Wales. The principal activity throughout the year was that of scaffolding erection. 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 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 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 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. Page 3
STONEHENGE SCAFFOLDING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance and straight line basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 10 years straight line
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures and fittings | - | 3 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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).
Page 4
STONEHENGE SCAFFOLDING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Motor vehicles | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 December 2024 | 139,628 | 1,200 | 21,100 | 161,928
| Additions | - | - | 21,000 | 21,000
| Disposals | - | - | (12,250) | (12,250)
| At 30 November 2025 | 139,628 | 1,200 | 29,850 | 170,678
| Depreciation |  |  |  |
| At 1 December 2024 | 26,470 | 1,067 | 9,828 | 37,365
| Charge for the year on owned assets | 13,963 | 133 | 1,383 | 15,479
| Charge for the year on financed assets | - | - | 5,250 | 5,250
| Disposals | - | - | (6,509) | (6,509)
| At 30 November 2025 | 40,433 | 1,200 | 9,952 | 51,585
| Net book value |  |  |  |
| At 30 November 2025 | 99,195 | - | 19,898 | 119,093
| At 30 November 2024 | 113,158 | 133 | 11,272 | 124,563
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Motor vehicles | 15,750 | -
|  | 15,750 | -
Page 5
STONEHENGE SCAFFOLDING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 54,384 | 23,066
| Amounts owed by group undertakings | 65,000 | -
| Amounts owed by joint ventures and associated undertakings | 7,368 | -
| Other debtors | 78,036 | 48,726
| Prepayments and accrued income | 6,549 | 52,684
|  | 211,337 | 124,476
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 38,398 | 28,081
|  | 38,398 | 28,081
Page 6
STONEHENGE SCAFFOLDING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 24,865 | 22,315
| Amounts owed to joint ventures | - | 48,789
| Corporation tax | 33,658 | 17,078
| Other taxation and social security | 6,047 | 5,166
| Obligations under finance lease and hire purchase contracts | 7,610 | -
| Other creditors | 19,821 | 5,298
| Accruals and deferred income | 2,665 | 2,535
|  | 94,666 | 101,181
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Hire purchase | 7,610 | -
|  | 7,610 | -
| Details of security provided:
Hire purchase is secured against the asset. Page 7
STONEHENGE SCAFFOLDING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 7,610 | -
|  | 7,610 | -
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Hire purchase | 7,610 | -
|  | 7,610 | -
| Details of security provided:
Hire purchase is secured against the asset.
9. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 7,610 | -
| Between 1-5 years | 7,610 | -
|  | 15,220 | -
Page 8
STONEHENGE SCAFFOLDING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 0 (2024 - 70) Preference shares of £1 each | - | 70
|  | 20 (2024 - 20) Ordinary A shares of £1 each | 20 | 20
|  | 80 (2024 - 10) Ordinary B shares of £1 each | 80 | 10
|  |  | 100 | 100
During the year 70 £1 Preference shares were reclassified as 70 £1 Ordinary B shares.
11. | Controlling party
The Company is controlled by the holding company E & O Holdings Salisbury Limited. The director and controlling shareholder of E & O Holdings Salisbury Limited is Simon Dreyer, the director of the Company.
Page 9