Ags Scaffolding (S.E) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06846145

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		909,143		944,536

			909,143		944,536
CURRENT ASSETS
Debtors	5	487,117		204,017
Cash at bank and in hand		113,687		29,625

		600,804		233,642
Creditors: Amounts Falling Due Within One Year	6	(1,008,577 )		(667,716 )

NET CURRENT ASSETS (LIABILITIES)			(407,773 )		(434,074 )

TOTAL ASSETS LESS CURRENT LIABILITIES			501,370		510,462

Creditors: Amounts Falling Due After More Than One Year	7		(155,643 )		(237,966 )

NET ASSETS			345,727		272,496

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			345,627		272,396

SHAREHOLDERS' FUNDS			345,727		272,496

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Ags Scaffolding (S.E) Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Nicola White

Director

24/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Ags Scaffolding (S.E) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06846145 . The registered office is 51 St Mary's Road, Tonbridge, Kent, TN9 2LE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	2% Reducing balance method
Motor Vehicles	20% Reducing balance method
Computer Equipment	20% Reducing Balance method

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Ags Scaffolding (S.E) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2026	2025
Office and administration	4	6
Direct Labour	6	6

	10	12

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	1,021,966	415,599	17,850	1,455,415
Additions	-	112,770	3,599	116,369
Disposals	-	(178,633 )	-	(178,633 )

As at 31 March 2026	1,021,966	349,736	21,449	1,393,151

Depreciation
As at 1 April 2025	244,999	256,078	9,802	510,879
Provided during the period	15,539	34,598	2,328	52,465
Disposals	-	(79,336 )	-	(79,336 )

As at 31 March 2026	260,538	211,340	12,130	484,008

Net Book Value
As at 31 March 2026	761,428	138,396	9,319	909,143

As at 1 April 2025	776,967	159,521	8,048	944,536

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	249,517	172,471
Other debtors	215,689	14,603
VAT	21,911	16,943

	487,117	204,017

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Ags Scaffolding (S.E) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	39,141	38,816
Trade creditors	41,321	83,545
Bank loans and overdrafts	168,610	193,697
Corporation tax	43,497	14,761
Other taxes and social security	313,996	124,967
Other creditors	1,936	1,647
Accruals and deferred income	399,779	205,471
Directors' loan accounts	297	4,812

	1,008,577	667,716

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	60,157	50,114
Bank loans	95,486	187,852

	155,643	237,966

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	39,141	38,816
Later than one year and not later than five years	60,157	50,114

	99,298	88,930

	99,298	88,930

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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