Bryant Scaffolding Services Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09256959

BRYANT SCAFFOLDING SERVICES LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 January 2026

BRYANT SCAFFOLDING SERVICES LTD

STATEMENT OF FINANCIAL POSITION

31 January 2026

	2026	2025
Note	£	£

FIXED ASSETS

Tangible assets	6	233,366	267,130

CURRENT ASSETS

Stocks		3,270	3,270
Debtors	7	158,381	179,387
Cash at bank and in hand		45,262	108,757
		---------	---------
		206,913	291,414

CREDITORS: amounts falling due within one year	8	102,261	145,835
		---------	---------
NET CURRENT ASSETS		104,652	145,579
		---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES		338,018	412,709

CREDITORS: amounts falling due after more than one year	9	13,287	27,609
		---------	---------
NET ASSETS		324,731	385,100
		---------	---------

CAPITAL AND RESERVES

Called up share capital	12	100	100
Profit and loss account		324,631	385,000
		---------	---------
SHAREHOLDERS FUNDS		324,731	385,100
		---------	---------

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 income and retained earnings has not been delivered.

For the year ending 31 January 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 financial statements for the year 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 .

BRYANT SCAFFOLDING SERVICES LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 January 2026

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:

W R Bryant
Director

Company registration number: 09256959

BRYANT SCAFFOLDING SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JANUARY 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 2B Longbrook Trading Estate, Ashton Vale Road, Bristol, BS3 2HW.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the expenses recognised are recoverable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Scaffolding equipment	-	10% straight line
Motor vehicles	-	25% reducing balance
Office equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured 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 the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 16 (2025: 16 ).

5. DIVIDENDS

	2026	2025
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	7,000	159,000
	-------	---------

6. TANGIBLE ASSETS

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 February 2025	386,812	107,100	2,752	496,664
Additions	17,926	–	3,430	21,356
	---------	---------	-------	---------
At 31 January 2026	404,738	107,100	6,182	518,020
	---------	---------	-------	---------
Depreciation
At 1 February 2025	177,139	49,919	2,476	229,534
Charge for the year	39,763	14,296	1,061	55,120
	---------	---------	-------	---------
At 31 January 2026	216,902	64,215	3,537	284,654
	---------	---------	-------	---------
Carrying amount
At 31 January 2026	187,836	42,885	2,645	233,366
	---------	---------	-------	---------
At 31 January 2025	209,673	57,181	276	267,130
	---------	---------	-------	---------

7. DEBTORS

	2026	2025
	£	£
Trade debtors	120,064	141,927
Other debtors	38,317	37,460
	---------	---------
	158,381	179,387
	---------	---------

8. CREDITORS: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	3,168	10,000
Trade creditors	50,343	48,130
Corporation tax	–	42,922
Social security and other taxes	10,162	12,350
Other creditors	38,588	32,433
	---------	---------
	102,261	145,835
	---------	---------

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

	2026	2025
	£	£
Bank loans and overdrafts	–	3,386
Other creditors	13,287	24,223
	--------	--------
	13,287	27,609
	--------	--------

Included within Creditors: amounts falling due after more than one year is an amount of £Nil (2022 - £2,563) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

10. FINANCE LEASES AND HIRE PURCHASE CONTRACTS

The total future minimum lease payments under finance leases and hire purchase contracts are as follows:

	2026	2025
	£	£
Not later than 1 year	10,935	10,935
Later than 1 year and not later than 5 years	13,287	24,223
	--------	--------
	24,222	35,158
	--------	--------

11. EMPLOYEE BENEFITS

Defined contribution plans

The amount recognised in profit or loss as an expense in relation to defined contribution plans was £ 10,371 (2025: £ 11,774 ).

12. CALLED UP SHARE CAPITAL

Authorised share capital

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	1,000	1,000	1,000	1,000
	-------	-------	-------	-------

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

13. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in other creditors is directors loan account balance of £2,795 (2025 - £1,211 included in other debtors).

14. RELATED PARTY TRANSACTIONS

A shareholder director is a director shareholder in a different trading company. This company has previously lent Bryant Scaffolding Services Limited funding. As at the year end, the loan outstanding amounted to £17,720 (2025 £17,220). The loan is interest free and is included within creditors.