REGISTERED NUMBER: SC291416 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

THE HUMAN TOUCH SCAFFOLDING COMPANY LTD.

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E O'Brien

Mrs M A O'Brien

REGISTERED OFFICE:

The Hub

150 Clydeholm Road

Glasgow

G14 0QQ

REGISTERED NUMBER:

SC291416 (Scotland)

ACCOUNTANTS:

Curle & Co

Chartered Accountants

22 Backbrae Street

Kilsyth

G65 0NH

BANKERS:

The Royal Bank of Scotland

Anniesland Cross Branch

1600 Great Western Road

Glasgow

G13 1HF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

4,415

5,887

4,415

5,887

CURRENT ASSETS

Stocks

8,114

14,378

Debtors

12,730

17,515

Cash at bank

19,597

10,327

40,441

42,220

CREDITORS

Amounts falling due within one year

55,565

43,949

NET CURRENT LIABILITIES

(15,124

)

(1,729

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(10,709

)

4,158

PROVISIONS FOR LIABILITIES

3,535

3,535

NET (LIABILITIES)/ASSETS

(14,244

)

623

CAPITAL AND RESERVES

Called up share capital

6,003

6,003

Retained earnings

(20,247

)

(5,380

)

SHAREHOLDERS' FUNDS

(14,244

)

623

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

Mrs M A O'Brien - Director

1.	STATUTORY INFORMATION

The Human Touch Scaffolding Company Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover and revenue recognition

Turnover represents net invoiced sales of scaffolding services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their

settlement value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

100,000

AMORTISATION

At 1 November 2024

and 31 October 2025

100,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

128,120

DEPRECIATION

At 1 November 2024

122,233

Charge for year

1,472

At 31 October 2025

123,705

NET BOOK VALUE

At 31 October 2025

4,415

At 31 October 2024

5,887

6.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

The bank overdraft is secured by personal guarantees from the two directors.

7.	ULTIMATE CONTROLLING PARTY

The company is wholly owned and controlled by E O'Brien, M A O'Brien & H A O'Brien.