REGISTERED NUMBER: SC152775 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

AB SCAFF LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J MacLeod

I K MacLeod

REGISTERED OFFICE:

First Floor, 5 Abercrombie Court

Prospect Road

Arnhall Business Park

Westhill

Aberdeenshire

AB32 6FE

REGISTERED NUMBER:

SC152775 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Crt

Prospect Road,

Westhill

Aberdeenshire

Grampian

AB32 6FE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

419,324

327,855

419,324

327,855

CURRENT ASSETS

Debtors

6

471,732

435,753

Cash at bank

438,827

519,588

910,559

955,341

CREDITORS

Amounts falling due within one year

7

321,865

240,625

NET CURRENT ASSETS

588,694

714,716

TOTAL ASSETS LESS CURRENT LIABILITIES

1,008,018

1,042,571

CREDITORS

Amounts falling due after more than one year

8

(76,835

)

(47,809

)

PROVISIONS FOR LIABILITIES

10

(95,630

)

(71,466

)

NET ASSETS

835,553

923,296

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

835,551

923,294

SHAREHOLDERS' FUNDS

835,553

923,296

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 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.

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 20 May 2026 and were signed on its behalf by:

I K MacLeod - Director

1.	STATUTORY INFORMATION

Ab Scaff Limited 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

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

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Computer software

Computer software is being amortised over its estimated useful life of four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 September 2024

and 31 August 2025

28,875

AMORTISATION

At 1 September 2024

and 31 August 2025

28,875

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 September 2024

48,431

897,718

3,666

Additions

-

73,938

-

At 31 August 2025

48,431

971,656

3,666

DEPRECIATION

At 1 September 2024

37,513

756,061

3,418

Charge for year

1,091

44,896

61

At 31 August 2025

38,604

800,957

3,479

NET BOOK VALUE

At 31 August 2025

9,827

170,699

187

At 31 August 2024

10,918

141,657

248

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

405,048

27,477

1,382,340

Additions

135,329

2,645

211,912

At 31 August 2025

540,377

30,122

1,594,252

DEPRECIATION

At 1 September 2024

234,301

23,192

1,054,485

Charge for year

72,827

1,568

120,443

At 31 August 2025

307,128

24,760

1,174,928

NET BOOK VALUE

At 31 August 2025

233,249

5,362

419,324

At 31 August 2024

170,747

4,285

327,855

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 September 2024

-

335,775

335,775

Additions

17,000

93,063

110,063

Transfer to ownership

-

(161,219

)

(161,219

)

At 31 August 2025

17,000

267,619

284,619

DEPRECIATION

At 1 September 2024

-

198,781

198,781

Charge for year

4,250

57,969

62,219

Transfer to ownership

-

(129,503

)

(129,503

)

At 31 August 2025

4,250

127,247

131,497

NET BOOK VALUE

At 31 August 2025

12,750

140,372

153,122

At 31 August 2024

-

136,994

136,994

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

428,417

422,213

Other debtors

350

-

Directors' current accounts

201

201

Tax

26,686

-

Prepayments and accrued income

16,078

13,339

471,732

435,753

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

45,964

30,560

Trade creditors

75,284

71,176

Tax

(16

)

32,081

Social security and other taxes

48,785

46,897

VAT

111,088

18,134

Other creditors

35,651

37,030

Directors' current accounts

539

539

Accruals and deferred income

4,570

4,208

321,865

240,625

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

76,835

47,809

9.	SECURED DEBTS

A Floating charge was created on the 21st December 1999 in favour of the Clydesdale Bank Public Limited Company covering the Undertaking and all property and assets present and future of the company including uncalled capital.

10.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

95,630

71,466

Deferred

tax

£

Balance at 1 September 2024

71,466

Accelerated capital allowances

24,164

Balance at 31 August 2025

95,630