Linmar Scaffolding Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04859331

Linmar Scaffolding Limited

Filleted Unaudited Financial Statements

31 May 2025

Linmar Scaffolding Limited

Financial Statements

Period from 1 December 2023 to 31 May 2025

CONTENTS	PAGE

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

Linmar Scaffolding Limited

Officers and Professional Advisers

Director	Mr P Morgan

Company secretary	Miss J Morgan

Registered office	Leckwith Bridge
	Leckwith Road
	Cardiff
	CF11 8AU

Accountants	James & Uzzell Ltd
	Chartered Certified Accountants
	Axis 15, Axis Court
	Mallard Way
	Riverside Business Park
	Swansea
	SA7 0AJ

Linmar Scaffolding Limited

Statement of Financial Position

31 May 2025

	31 May 25	30 Nov 23
Note	£	£

CURRENT ASSETS

Stocks	5	20,000	20,000
Debtors	6	84,978	366,780
Cash at bank and in hand		19,412	51,998
		---------	---------
		124,390	438,778

CREDITORS: amounts falling due within one year	7	96,569	114,874
		---------	---------
NET CURRENT ASSETS		27,821	323,904
		--------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES		27,821	323,904

CREDITORS: amounts falling due after more than one year	8	2,500	17,500
		--------	---------
NET ASSETS		25,321	306,404
		--------	---------

CAPITAL AND RESERVES

Called up share capital	9	2	2
Profit and loss account		25,319	306,402
		--------	---------
SHAREHOLDERS FUNDS		25,321	306,404
		--------	---------

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 comprehensive income has not been delivered.

For the period ending 31 May 2025 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 financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Linmar Scaffolding Limited

Statement of Financial Position (continued)

31 May 2025

These financial statements were approved by the board of directors and authorised for issue on 13 May 2026 , and are signed on behalf of the board by:

Paul Morgan

Director

Company registration number: 04859331

Linmar Scaffolding Limited

Notes to the Financial Statements

Period from 1 December 2023 to 31 May 2025

1. GENERAL INFORMATION

Linmar Scaffolding Limited is a private company limited by shares incorporated in England & Wales, United Kingdom. The address of the registered office is given in the company information on page 1 of these financial statements. The nature of the company's operations and principal activities are the provision of scaffolding and scaffolders.

2. STATEMENT OF COMPLIANCE

The financial statements have been prepared in accordance with applicable accounting standards including Financial Reporting Standard 102 'The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102)', Section 1A for Small Entities and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1. The reporting period of these financial statements are 18 months and its comparative period is 12 months. These financial statements only include the results of the individual entity made up to 31 May 2025. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The director has considered the future trading position of the company and is confident that the going concern principle can be applied to the financial statements.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

Provisions

Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Judgements and key sources of estimation uncertainty

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of asset and liabilities within the next financial year are addressed below. Stock provision The company provides scaffolding and scaffolders. As a result it is necessary to consider the recoverability of the cost of stock and the associated provisioning required. When calculating the stock provision, management considers the nature and condition of the stock, as well as applying assumptions around anticipated saleability. Impairment of debtors The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience. Provisions Estimates are used in determining the value of provisions when recognised. This will be based on historical information, known expectations and reasonable outcomes Going Concern The assessment of going concern may include the use of critical judgements in respect of impact of various external factors such as political, economic and social issues. Material uncertainties are considered in this regard

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows: Rendering of services When the outcome of a transaction can be estimated reliably, turnover from scaffolding services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to receipt of the service. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable. Interest Receivable Interest income is recognised using the effective interest method.

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Stocks

Stocks are stated 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 stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the period amounted to 6 (2023: 7 ).

5. STOCKS

	31 May 25	30 Nov 23
	£	£
Raw materials and consumables	20,000	20,000
	--------	--------

6. DEBTORS

	31 May 25	30 Nov 23
	£	£
Trade debtors	83,556	115,531
Amounts owed by group undertakings and undertakings in which the company has a participating interest	–	225,493
Other debtors	1,422	25,756
	--------	---------
	84,978	366,780
	--------	---------

7. CREDITORS: amounts falling due within one year

	31 May 25	30 Nov 23
	£	£
Bank loans and overdrafts	10,000	10,000
Trade creditors	50,383	49,748
Corporation tax	1,196	3,204
Social security and other taxes	26,709	–
Other creditors	8,281	51,922
	--------	---------
	96,569	114,874
	--------	---------

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

	31 May 25	30 Nov 23
	£	£
Bank loans and overdrafts	2,500	17,500
	------	--------

9. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	31 May 25		30 Nov 23
	No.	£	No.	£
Ordinary shares of £ 0.01 each	198	2	198	2
Ordinary Class A shares of £ 0.01 each	2	–	2	–
	----	----	----	----
	200	2	200	2
	----	----	----	----

10. RELATED PARTY TRANSACTIONS

Entities with control, joint control or significant influence over the entity

	2025	2023
	£	£
Balance owed from related parties	–	225,493
Rental of assets from related parties	117,500	100,500

No interest has been charged on this balance.

11. PARENT UNDERTAKINGS

The ultimate parent company is Linmar Limited, a company registered in Great Britain. The registered office of the parent company is the same as that on page 1 of these financial statements.