Registration number: 08455882

Farsley Scaffolding Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Farsley Scaffolding Limited

(Registration number: 08455882)
Balance Sheet as at 31 March 2026

	Note	2026 £		2025 £
Fixed assets
Tangible assets	3		18,197		28,343
Current assets
Debtors	4	25,582		30,977
Cash at bank and in hand		1		1
		25,583		30,978
Creditors: Amounts falling due within one year	5	(30,116)		(24,552)
Net current (liabilities)/assets			(4,533)		6,426
Total assets less current liabilities			13,664		34,769
Creditors: Amounts falling due after more than one year	5		-		(4,000)
Net assets			13,664		30,769
Capital and reserves
Called up share capital		1		1
Profit and loss account		13,663		30,768
Total equity			13,664		30,769

For the financial year ending 31 March 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 May 2026
 

......................................... Mr P Conway Director

Farsley Scaffolding Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when, the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% Reducing Balance
Office Equipment	33% Straight Line
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% Straight Line

Farsley Scaffolding Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

Farsley Scaffolding Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

3	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2025	233	20,000	36,732	56,965
At 31 March 2026	233	20,000	36,732	56,965
Depreciation
At 1 April 2025	174	8,750	19,698	28,622
Charge for the year	59	2,813	7,274	10,146
At 31 March 2026	233	11,563	26,972	38,768
Carrying amount
At 31 March 2026	-	8,437	9,760	18,197
At 31 March 2025	59	11,250	17,034	28,343

4

Debtors

Current	2026 £	2025 £
Trade debtors	24,165	23,331
Other debtors	1,417	7,646
	25,582	30,977

5

Creditors

	2026 £	2025 £
Due within one year
Loans and borrowings	15,944	13,107
Taxation and social security	2,186	4,853
Other creditors	11,986	6,592
	30,116	24,552
Due after one year
Loans and borrowings	-	4,000