J.D. Scaffolding Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC198717

J.D. Scaffolding Limited

Filleted Unaudited Financial Statements

30 November 2025

J.D. Scaffolding Limited

Financial Statements

Year ended 30 November 2025

Contents	Page

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

J.D. Scaffolding Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of J.D. Scaffolding Limited

Year ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J.D. Scaffolding Limited for the year ended 30 November 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of J.D. Scaffolding Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of J.D. Scaffolding Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J.D. Scaffolding Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that J.D. Scaffolding Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J.D. Scaffolding Limited. You consider that J.D. Scaffolding Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of J.D. Scaffolding Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

GILLILAND & COMPANY Chartered Accountants

216 West George Street Glasgow G2 2PQ

23 April 2026

J.D. Scaffolding Limited

Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		91,388	47,706

Current assets

Stocks		27,113	–
Debtors	6	100,449	135,699
Cash at bank and in hand		108,306	135,111
		---------	---------
		235,868	270,810

Creditors: amounts falling due within one year	7	126,148		154,026
		---------		---------
Net current assets			109,720	116,784
			---------	---------
Total assets less current liabilities			201,108	164,490

Creditors: amounts falling due after more than one year	8		–	7,500

Provisions

Taxation including deferred tax	807	579
	---------	---------
Net assets	200,301	156,411
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	200,201	156,311
	---------	---------
Shareholders funds	200,301	156,411
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

J.D. Scaffolding Limited

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 23 April 2026 , and are signed on behalf of the board by:

Mrs DM Dick	Mr J P Dick
Director	Director

Company registration number: SC198717

J.D. Scaffolding Limited

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 629 Coatbridge Road, Glasgow, G69 7PH.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	25% straight line
Fixture & Fittings	-	25% straight line
Motor Vehicles	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2024: 8 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 December 2024	26,307	6,338	83,067	115,712
Additions	706	–	60,327	61,033
	--------	-------	---------	---------
At 30 November 2025	27,013	6,338	143,394	176,745
	--------	-------	---------	---------
Depreciation
At 1 December 2024	25,467	6,338	36,201	68,006
Charge for the year	485	–	16,866	17,351
	--------	-------	---------	---------
At 30 November 2025	25,952	6,338	53,067	85,357
	--------	-------	---------	---------
Carrying amount
At 30 November 2025	1,061	–	90,327	91,388
	--------	-------	---------	---------
At 30 November 2024	840	–	46,866	47,706
	--------	-------	---------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	47,812	124,600
Prepayments and accrued income	6,058	5,197
Other debtors	46,579	5,902
	---------	---------
	100,449	135,699
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,938	10,000
Trade creditors	77,387	26,519
Accruals and deferred income	34,725	84,377
Corporation tax	154	23,164
Social security and other taxes	5,222	4,308
Director loan accounts	111	3,847
Other creditors	2,611	1,811
	---------	---------
	126,148	154,026
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	–	7,500
	----	-------

9. Directors' advances, credits and guarantees

At the year end the company owed the directors £111 (2024: £3,847). This loan is interest free, unsecured and has no fixed date of repayment.

10. Controlling party

The company was under the control of the directors throughout the current and previous year.