IJ Scaffolding Ltd - Filleted accounts

Registered number

09713193

IJ Scaffolding Ltd

Filleted Accounts

31 July 2025

IJ Scaffolding Ltd
Registered number:		09713193
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		83,776			86,315

Current assets
Debtors	4	31,558			43,479
Cash at bank and in hand		24,520			31,594
		56,078			75,073

Creditors: amounts falling due within one year	5	(37,627)			(44,668)

Net current assets			18,451			30,405

Total assets less current liabilities			102,227			116,720


Provisions for liabilities			(16,384)			(16,056)


Net assets			85,843			100,664

Capital and reserves
Called up share capital			100			100
Profit and loss account			85,743			100,564

Shareholders' funds			85,843			100,664

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.



Mr I Hosken
Director
Approved by the board on 3 March 2026

IJ Scaffolding Ltd
Notes to the Accounts
for the year ended 31 July 2025


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).

	Going concern
	The accounts have been prepared by the directors on a going concern basis which they consider appropriate, having taken into consideration the uncertainty of the future trading activities of the company over the next twelve months caused by the Covid-19 pandemic.

	Government Grants
	Government grants are recognised in accordance with the accrual model set out in FRS102.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% reducing balance
	Motor vehicles	20% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. 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. 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. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			5		5


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 August 2024	169,401		54,799		224,200
	Additions	4,054		14,350		18,404
	At 31 July 2025	173,455		69,149		242,604

	Depreciation
	At 1 August 2024	115,288		22,597		137,885
	Charge for the year	11,633		9,310		20,943
	At 31 July 2025	126,921		31,907		158,828

	Net book value
	At 31 July 2025	46,534		37,242		83,776
	At 31 July 2024	54,113		32,202		86,315










4	Debtors			2025		2024
£					£

	Trade debtors			22,525		38,914
	Other debtors			9,033		4,565
				31,558		43,479


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			7,852		6,633
	Taxation and social security costs			24,377		31,861
	Other creditors			5,398		6,174
				37,627		44,668


6	Controlling party

	The company is controlled by the directors, who are the majority shareholders.


7	Other information

	IJ Scaffolding Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	5A Bath Place
	Taunton
	Somerset
	TA1 4ER