REGISTERED NUMBER: 02050862

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Island Scaffolding Limited

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

L Herron

SECRETARY:

L Herron

REGISTERED OFFICE:

Greenacres Farm

Lower Road

Minster

Sheerness

Kent

ME12 3SW

REGISTERED NUMBER:

02050862

ACCOUNTANTS:

I.B.C.

First Floor, 9A, Magazine B,

Ordnance Yard, Upnor Road,

Lower Upnor,

Rochester

Kent

ME2 4UY

The director presents his report with the financial statements of the company for the year ended 31 August 2025.

DIRECTORS

L Herron has held office during the whole of the period from 1 September 2024 to the date of this report.

Other changes in directors holding office are as follows:

Mrs D Herron - resigned 21 November 2024

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

L Herron - Director

20 April 2026

TURNOVER

1,138,194

1,032,266

Cost of sales

826,926

765,171

GROSS PROFIT

311,268

267,095

Administrative expenses

218,532

271,901

OPERATING PROFIT/(LOSS) and

PROFIT/(LOSS) BEFORE TAXATION

92,736

(4,806

)

Tax on profit/(loss)

6,821

-

PROFIT/(LOSS) FOR THE FINANCIAL YEAR

85,915

(4,806

)

FIXED ASSETS

Tangible assets

5

92,867

70,407

CURRENT ASSETS

Stocks

10,938

15,666

Debtors

6

94,108

102,026

Cash at bank and in hand

115,587

36,189

220,633

153,881

CREDITORS

Amounts falling due within one year

7

131,389

128,092

NET CURRENT ASSETS

89,244

25,789

TOTAL ASSETS LESS CURRENT LIABILITIES

182,111

96,196

CAPITAL AND RESERVES

Called up share capital

242

242

Retained earnings

181,869

95,954

SHAREHOLDERS' FUNDS

182,111

96,196

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 director acknowledges his 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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 20 April 2026 and were signed by:

L Herron - Director

1.	STATUTORY INFORMATION

Island Scaffolding Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

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 each asset over its estimated useful life.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 7 ) .

4.	OPERATING PROFIT/(LOSS)

The operating profit (2024 - operating loss) is stated after charging:

31.8.25

31.8.24

£

£

Depreciation - owned assets

21,241

13,578

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

44,523

24,531

272,219

15,061

356,334

Additions

-

-

43,701

-

43,701

At 31 August 2025

44,523

24,531

315,920

15,061

400,035

DEPRECIATION

At 1 September 2024

13,253

23,092

234,542

15,040

285,927

Charge for year

532

360

20,344

5

21,241

At 31 August 2025

13,785

23,452

254,886

15,045

307,168

NET BOOK VALUE

At 31 August 2025

30,738

1,079

61,034

16

92,867

At 31 August 2024

31,270

1,439

37,677

21

70,407

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

83,644

87,344

Other debtors

10,464

14,682

94,108

102,026

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

100,299

85,642

Tax

6,821

-

Accruals

24,269

42,450

131,389

128,092