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Registered number: 09671713
ARW Scaffold Contracting Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Whyfield Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09671713
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,059,136 2,010,131
2,059,136 2,010,131
CURRENT ASSETS
Debtors 5 216,060 242,409
Cash at bank and in hand 100,802 122,343
316,862 364,752
Creditors: Amounts Falling Due Within One Year 6 (131,669 ) (151,639 )
NET CURRENT ASSETS (LIABILITIES) 185,193 213,113
TOTAL ASSETS LESS CURRENT LIABILITIES 2,244,329 2,223,244
Creditors: Amounts Falling Due After More Than One Year 7 (209,599 ) (384,401 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (351,631 ) (274,998 )
NET ASSETS 1,683,099 1,563,845
CAPITAL AND RESERVES
Called up share capital 9 1 1
Revaluation reserve 10 270,911 145,911
Profit and Loss Account 1,412,187 1,417,933
SHAREHOLDERS' FUNDS 1,683,099 1,563,845
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Anthony Whyte
Director
06/05/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ARW Scaffold Contracting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09671713 . The registered office is C/O Whyfield Truro Business Park, Threemilestone, Truro, Cornwall, TR4 9LF.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Freehold Fair value
Plant & Machinery 10% RB
Motor Vehicles 10% RB
Computer Equipment 25% RB
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
Page 3
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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.
2.6. Secured Debts
Long term loan creditor is secured against the freehold property of the company as per registered charges.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2025: 21)
24 21
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 April 2025 675,000 1,284,979 536,850 25,791 2,522,620
Additions - 124,166 176,270 2,395 302,831
Disposals - (12,837 ) (293,319 ) (14,285 ) (320,441 )
Revaluation 125,000 - - - 125,000
As at 31 March 2026 800,000 1,396,308 419,801 13,901 2,630,010
Depreciation
As at 1 April 2025 - 385,410 109,980 17,099 512,489
Provided during the period - 96,754 40,187 2,914 139,855
Disposals - (1,660 ) (66,162 ) (13,648 ) (81,470 )
As at 31 March 2026 - 480,504 84,005 6,365 570,874
Net Book Value
As at 31 March 2026 800,000 915,804 335,796 7,536 2,059,136
As at 1 April 2025 675,000 899,569 426,870 8,692 2,010,131
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 110,173 152,352
Prepayments and accrued income 45,270 53,374
PAYE & CIS (Debtors < 1 year) 26,730 24,407
Other debtors 25,984 560
VAT 7,903 11,716
216,060 242,409
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts - 12,992
Trade creditors 20,046 20,154
Bank loans and overdrafts 54,767 59,011
Corporation tax 22,183 23,340
Other taxes and social security 1,872 1,100
Other creditors 18,159 458
Accruals and deferred income 14,642 1,520
Director's loan account - 33,064
131,669 151,639
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts - 30,243
Bank loans 209,599 354,158
209,599 384,401
8. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 12,992
Later than one year and not later than five years - 30,243
- 43,235
- 43,235
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
Page 5
Page 6
10. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 April 2025 145,911 1,417,933
Profit for year - 34,254
Surplus on revaluation 125,000 -
Other comprehensive income for the year 125,000 -
Total comprehensive income for the year 125,000 34,254
Dividends paid - (40,000)
As at 31 March 2026 270,911 1,412,187
Page 6