Registration number: 14721149

Mark Wilson Scaffolding Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Mark Wilson Scaffolding Ltd

(Registration number: 14721149)
Balance Sheet as at 31 March 2026

	Note	2026 £		2025 £
Fixed assets
Tangible assets	3		60,651		71,911
Current assets
Debtors	4	21,705		17,155
Creditors: Amounts falling due within one year	5	(69,033)		(52,567)
Net current liabilities			(47,328)		(35,412)
Total assets less current liabilities			13,323		36,499
Creditors: Amounts falling due after more than one year	5		(30,500)		(30,500)
Provisions for liabilities			(5,586)		(5,996)
Net (liabilities)/assets			(22,763)		3
Capital and reserves
Called up share capital		1		1
Profit and loss account		(22,764)		2
Total equity			(22,763)		3

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 May 2026
 

......................................... Mr M Wilson Director

Mark Wilson Scaffolding Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when, the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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.

Mark Wilson Scaffolding Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% Reducing Balance
Plant and Machinery	15% Straight Line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2025 - 4).

Mark Wilson Scaffolding Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

3	Tangible assets

	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2025	36,329	65,741	102,070
Additions	-	5,124	5,124
At 31 March 2026	36,329	70,865	107,194
Depreciation
At 1 April 2025	13,315	16,844	30,159
Charge for the year	5,754	10,630	16,384
At 31 March 2026	19,069	27,474	46,543
Carrying amount
At 31 March 2026	17,260	43,391	60,651
At 31 March 2025	23,014	48,897	71,911

4

Debtors

Current	2026 £	2025 £
Trade debtors	21,705	17,155
	21,705	17,155

5

Creditors

	2026 £	2025 £
Due within one year
Loans and borrowings	12,726	31,249
Taxation and social security	4,741	3,284
Other creditors	51,566	18,034
	69,033	52,567
Due after one year
Loans and borrowings	30,500	30,500