REGISTERED NUMBER: 14652987 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

OWEN SCAFFOLDING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C O Owen

Mrs S M Owen

SECRETARY:

REGISTERED OFFICE:

Hafan

Cnwc Y Dintir

Cardigan

Ceredigion

SA43 1AW

REGISTERED NUMBER:

14652987 (England and Wales)

ACCOUNTANTS:

Great Nash Accountancy Services

31 Church View

Summerhill

Stepaside

Pembrokeshire

SA67 8LZ

FIXED ASSETS

Tangible assets

4

101,134

121,305

CURRENT ASSETS

Debtors

5

110,198

52,061

Cash at bank

223,255

84,048

333,453

136,109

CREDITORS

Amounts falling due within one year

6

148,203

61,448

NET CURRENT ASSETS

185,250

74,661

TOTAL ASSETS LESS CURRENT LIABILITIES

286,384

195,966

PROVISIONS FOR LIABILITIES

14,111

15,540

NET ASSETS

272,273

180,426

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

272,173

180,326

SHAREHOLDERS' FUNDS

272,273

180,426

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 April 2026 and were signed on its behalf by:

C O Owen - Director

1.	STATUTORY INFORMATION

Owen Scaffolding Limited is a private company, limited by shares , registered in England and Wales. 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.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

178,076

Additions

20,620

Disposals

(22,608

)

At 28 February 2026

176,088

DEPRECIATION

At 1 March 2025

56,771

Charge for year

23,835

Eliminated on disposal

(5,652

)

At 28 February 2026

74,954

NET BOOK VALUE

At 28 February 2026

101,134

At 28 February 2025

121,305

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

110,008

51,562

Other debtors

190

499

110,198

52,061

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

-

3

Taxation and social security

90,200

52,725

Other creditors

58,003

8,720

148,203

61,448

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2026 and 28 February 2025:

28.2.26

28.2.25

£

£

C O Owen and Mrs S M Owen

Balance outstanding at start of year

6,353

115,933

Amounts advanced

70,000

50,000

Amounts repaid

(21,749

)

(159,580

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

54,604

6,353