| JTL Scaffolding Ltd |
| Registered number: |
08837083 |
| Balance Sheet |
| as at 31 January 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
757,030 |
|
|
409,339 |
|
| Current assets |
| Debtors |
4 |
|
844,713 |
|
|
729,967 |
| Cash at bank and in hand |
|
|
335,075 |
|
|
349,618 |
|
|
|
1,179,788 |
|
|
1,079,585 |
|
| Creditors: amounts falling due within one year |
5 |
|
(786,643) |
|
|
(560,380) |
|
| Net current assets |
|
|
|
393,145 |
|
|
519,205 |
|
| Total assets less current liabilities |
|
|
|
1,150,175 |
|
|
928,544 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(348,235) |
|
|
(57,012) |
|
| Provisions for liabilities |
|
|
|
(174,073) |
|
|
(88,305) |
|
|
| Net assets |
|
|
|
627,867 |
|
|
783,227 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
105 |
|
|
105 |
| Profit and loss account |
|
|
|
627,762 |
|
|
783,122 |
|
| Shareholder's funds |
|
|
|
627,867 |
|
|
783,227 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| H Skivington |
| Director |
| Approved by the board on 23 April 2026 |
|
| JTL Scaffolding Ltd |
| Notes to the Accounts |
| for the year ended 31 January 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
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 rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation.. Depreciation is provided on all tangible fixed assets, other than freehold land, at the following rates:- |
|
|
Scaffolding |
50% & 20% straight line |
|
Plant and machinery |
15% reducing balance |
|
Fixtures, fittings, tools and equipment |
15% reducing balance |
|
Motor vehicles |
25% reducing balance |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
Leased assets |
|
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
17 |
|
19 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 February 2025 |
900,926 |
|
809,509 |
|
1,710,435 |
|
Additions |
29,817 |
|
547,313 |
|
577,130 |
|
Disposals |
- |
|
(296,433) |
|
(296,433) |
|
At 31 January 2026 |
930,743 |
|
1,060,389 |
|
1,991,132 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 February 2025 |
753,373 |
|
547,723 |
|
1,301,096 |
|
Charge for the year |
31,444 |
|
118,366 |
|
149,810 |
|
On disposals |
- |
|
(216,804) |
|
(216,804) |
|
At 31 January 2026 |
784,817 |
|
449,285 |
|
1,234,102 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 January 2026 |
145,926 |
|
611,104 |
|
757,030 |
|
At 31 January 2025 |
147,553 |
|
261,786 |
|
409,339 |
|
|
| 4 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
508,498 |
|
469,492 |
|
Other debtors |
128,474 |
|
29,928 |
|
Other taxes and social security costs |
207,741 |
|
230,547 |
|
|
|
|
|
|
844,713 |
|
729,967 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Bank loans and overdrafts |
- |
|
50,000 |
|
Obligations under finance lease and hire purchase contracts |
102,023 |
|
33,250 |
|
Trade creditors |
364,086 |
|
359,791 |
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
100,000 |
|
- |
|
Other taxes and social security costs |
36,077 |
|
17,355 |
|
Other creditors |
184,457 |
|
99,984 |
|
|
|
|
|
|
786,643 |
|
560,380 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Bank loans |
- |
|
45,833 |
|
Obligations under finance lease and hire purchase contracts |
348,235 |
|
11,179 |
|
|
|
|
|
|
348,235 |
|
57,012 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Loans to directors |
|
Description and conditions |
B/fwd |
Paid |
Repaid |
C/fwd |
| £ |
£ |
£ |
£ |
|
H Skivington |
|
Directors loan account |
7,517 |
|
(16,500) |
|
192,510 |
|
183,527 |
|
|
|
7,517 |
|
(16,500) |
|
192,510 |
|
183,527 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Related party transactions |
|
|
JTL Special Projects Ltd, who is under the same common control as JTL Scaffolding Ltd, was loaned £80,972 and repaid £165,985 during the year. Nothing is owed as at 31 January 2026. |
|
|
HJS & Son Holdings Ltd, who owns shares in JTL Scaffolding Ltd, was paid £100,000 during the year. A dividend of £200,000 was voted on 31 January 2026. The balance as at 31 January 2025 owing to HJS & Son Holdings Ltd is £100,000. |
|
| 9 |
Controlling party |
|
|
The company is controlled by its director. |
|
|
| 10 |
Other information |
|
|
JTL Scaffolding Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
4 High Street |
|
Stanley |
|
Co Durham |
|
DH9 0DQ |