1 February 2025 false No description of principal activity Taxfiler 2024.6 SC719296business:PrivateLimitedCompanyLtd2025-02-012026-01-31 SC7192962025-01-31 SC7192962025-02-012026-01-31 SC719296business:AuditExempt-NoAccountantsReport2025-02-012026-01-31 SC719296business:FilletedAccounts2025-02-012026-01-31 SC7192962026-01-31 SC719296business:Director12025-02-012026-01-31 SC719296business:RegisteredOffice2025-02-012026-01-31 SC7192962025-01-31 SC719296core:WithinOneYear2026-01-31 SC719296core:WithinOneYear2025-01-31 SC719296core:AfterOneYear2026-01-31 SC719296core:AfterOneYear2025-01-31 SC719296core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 SC719296core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 SC719296core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 SC719296core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC719296core:PreviouslyStatedAmount2026-01-31 SC719296core:PreviouslyStatedAmount2025-01-31 SC719296business:SmallEntities2025-02-012026-01-31 SC719296countries:Scotland2025-02-012026-01-31 SC719296core:PlantMachinery2025-02-012026-01-31 SC719296core:LandBuildings2025-01-31 SC719296core:PlantMachinery2025-01-31 SC719296core:LandBuildings2025-02-012026-01-31 SC719296core:LandBuildings2026-01-31 SC719296core:PlantMachinery2026-01-31 SC7192962024-02-012025-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC719296 (Scotland)
TOP TIER SCAFFOLDING SOLUTIONS LTD Unaudited accounts for the year ended 31 January 2026
TOP TIER SCAFFOLDING SOLUTIONS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
TOP TIER SCAFFOLDING SOLUTIONS LTD Company Information for the year ended 31 January 2026
Director
MARC MCMANUS
Company Number
SC719296 (Scotland)
Registered Office
33 NEWMARKET STREET AYR KA7 1LL SCOTLAND
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
- 3 -
TOP TIER SCAFFOLDING SOLUTIONS LTD Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
105,675 
46,139 
Current assets
Debtors
5
27,268 
1,733 
Cash at bank and in hand
21,142 
2,084 
48,410 
3,817 
Creditors: amounts falling due within one year
6
(11,126)
(7,869)
Net current assets/(liabilities)
37,284 
(4,052)
Total assets less current liabilities
142,959 
42,087 
Creditors: amounts falling due after more than one year
7
(66,098)
(29,836)
Net assets
76,861 
12,251 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
76,761 
12,151 
Shareholders' funds
76,861 
12,251 
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. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 May 2026 and were signed on its behalf by
MARC MCMANUS Director Company Registration No. SC719296
- 4 -
TOP TIER SCAFFOLDING SOLUTIONS LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
TOP TIER SCAFFOLDING SOLUTIONS LTD is a private company, limited by shares, registered in Scotland, registration number SC719296. The registered office is 33 NEWMARKET STREET, AYR, KA7 1LL, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
- 
51,539 
51,539 
Additions
2,470 
66,294 
68,764 
At 31 January 2026
2,470 
117,833 
120,303 
Depreciation
At 1 February 2025
- 
5,400 
5,400 
Charge for the year
- 
9,228 
9,228 
At 31 January 2026
- 
14,628 
14,628 
Net book value
At 31 January 2026
2,470 
103,205 
105,675 
At 31 January 2025
- 
46,139 
46,139 
- 5 -
TOP TIER SCAFFOLDING SOLUTIONS LTD Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
2,473 
- 
Trade debtors
1,340 
- 
Other debtors
23,455 
1,733 
27,268 
1,733 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
4,030 
2,595 
Taxes and social security
1,769 
3,105 
Other creditors
5,327 
2,169 
11,126 
7,869 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
29,244 
29,821 
Loans from directors
36,854 
15 
66,098 
29,836 
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).
- 6 -