M & S Scaffolding Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04517017 (England and Wales)

M & S SCAFFOLDING

SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S Smith

SECRETARY:

Indigo Secretaries Limited

REGISTERED OFFICE:

14 Pynders Lane

Dunstable

Bedfordshire

LU5 4RD

REGISTERED NUMBER:

04517017 (England and Wales)

ACCOUNTANTS:

Higginson & Co (UK) Ltd

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

FIXED ASSETS

Tangible assets

4

1,953

2,619

CURRENT ASSETS

Stocks

16,860

9,500

Debtors

5

34,342

21,919

Cash at bank

7,773

5,215

58,975

36,634

CREDITORS

Amounts falling due within one year

6

41,238

30,357

NET CURRENT ASSETS

17,737

6,277

TOTAL ASSETS LESS CURRENT
LIABILITIES

19,690

8,896

PROVISIONS FOR LIABILITIES

7

311

305

NET ASSETS

19,379

8,591

CAPITAL AND RESERVES

Called up share capital

8

102

Retained earnings

9

19,277

8,489

SHAREHOLDERS' FUNDS

19,379

8,591

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

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

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 31 March 2026 and were signed by:

Mr M Smith - Director

1.	STATUTORY INFORMATION

M & S Scaffolding Services Limited is a private company, limited by shares , registered in England and Wales. 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1 September 2024

114,684

1,310

52,479

168,473

Disposals

-

(2,850

)

(2,850

)

At 31 August 2025

114,684

1,310

49,629

165,623

DEPRECIATION

At 1 September 2024

113,939

872

51,043

165,854

Charge for year

186

109

354

649

Eliminated on disposal

-

(2,833

)

(2,833

)

At 31 August 2025

114,125

981

48,564

163,670

NET BOOK VALUE

At 31 August 2025

559

329

1,065

1,953

At 31 August 2024

745

438

1,436

2,619

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

33,344

21,044

Prepayments

998

875

34,342

21,919

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Bank loans and overdrafts

5,018

11,997

Corporation tax

5,176

2,958

Social security and other taxes

1,094

990

VAT

1,434

4,339

Directors' current accounts

19,596

4,178

Accrued expenses

8,920

5,895

41,238

30,357

7.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

Deferred tax

Accelerated capital allowances

311

305

Deferred

tax

£

Balance at 1 September 2024

305

Charge to Income Statement during year

6

Movement in year

Balance at 31 August 2025

311

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

100

Ordinary

£1

100

1

Ordinary-A

£1

1

Ordinary-B

£1

1

102

9.

RESERVES

Retained

earnings

£

At 1 September 2024

8,489

Profit for the year

21,788

Dividends

(11,000

)

At 31 August 2025

19,277

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

Mr M Smith

Balance outstanding at start of year

339

1,028

Amounts repaid

(339

)

(689

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

339

Mr S Smith

Balance outstanding at start of year

3,839

1,028

Amounts advanced

15,759

2,811

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

19,598

3,839