REGISTERED NUMBER: 04375413 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

P.S.S. SCAFFOLDING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S P Brown

Mrs S Brown

REGISTERED OFFICE:

Monforte House

Unit C9 Queens Road

Bridgend Industrial Estate

Bridgend

Mid Glamorgan

CF31 3UT

REGISTERED NUMBER:

04375413 (England and Wales)

ACCOUNTANTS:

DAVID WRIGHT ACCOUNTANTS LIMITED

Unit 10

Bridgend Business Park

Bennett Street

Bridgend

Glamorgan

CF31 3SH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

144,544

178,065

144,544

178,065

CURRENT ASSETS

Stocks

27,760

-

Debtors

6

192,459

172,429

Cash at bank

47,496

99,308

267,715

271,737

CREDITORS

Amounts falling due within one year

7

164,162

156,157

NET CURRENT ASSETS

103,553

115,580

TOTAL ASSETS LESS CURRENT LIABILITIES

248,097

293,645

CREDITORS

Amounts falling due after more than one year

8

(7,596

)

(32,522

)

PROVISIONS FOR LIABILITIES

(34,953

)

(40,824

)

NET ASSETS

205,548

220,299

CAPITAL AND RESERVES

Called up share capital

3

3

Revaluation reserve

33,082

48,102

Retained earnings

172,463

172,194

SHAREHOLDERS' FUNDS

205,548

220,299

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 27 May 2026 and were signed on its behalf by:

S P Brown - Director

1.	STATUTORY INFORMATION

P.S.S. Scaffolding Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the value of services provided under contracts and are recorded at the value of the consideration due.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 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.

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 14 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

74,000

AMORTISATION

At 1 September 2024

and 31 August 2025

74,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST OR VALUATION

At 1 September 2024

588,609

Additions

16,000

Disposals

(22,571

)

At 31 August 2025

582,038

DEPRECIATION

At 1 September 2024

410,544

Charge for year

41,214

Eliminated on disposal

(14,264

)

At 31 August 2025

437,494

NET BOOK VALUE

At 31 August 2025

144,544

At 31 August 2024

178,065

Cost or valuation at 31 August 2025 is represented by:

Plant and

machinery

etc

£

Valuation in 2024

48,102

Valuation in 2025

(5,571

)

Cost

539,507

582,038

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

Plant and

machinery

etc

£

COST OR VALUATION

At 1 September 2024

194,576

Additions

16,000

Transfer to ownership

(105,626

)

At 31 August 2025

104,950

DEPRECIATION

At 1 September 2024

90,217

Charge for year

16,554

Transfer to ownership

(71,532

)

At 31 August 2025

35,239

NET BOOK VALUE

At 31 August 2025

69,711

At 31 August 2024

104,359

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

55,417

77,267

Other debtors

137,042

95,162

192,459

172,429

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans and overdrafts

16,667

20,000

Hire purchase contracts

16,172

23,791

Trade creditors

15,846

13,983

Corporation Tax

29,552

25,090

Social security and other taxes

50,772

38,479

Other creditors

35,153

34,066

Directors' current accounts

-

748

164,162

156,157

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans

-

16,667

Hire purchase contracts

7,596

15,855

7,596

32,522

9.	SECURED DEBTS

The following secured debts are included within creditors:

31/8/25

31/8/24

£

£

Hire purchase contracts

23,768

39,646

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

£

£

S P Brown and Mrs S Brown

Balance outstanding at start of year

(748

)

(393

)

Amounts advanced

128,624

59,283

Amounts repaid

(66,000

)

(59,638

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

61,876

(748

)

11.	RELATED PARTY DISCLOSURES

During the year the company made payments of £30,000 (2024-£30,000) and £9,600 (2024-£9,600) in respect of rent and hire of motor vehicles to Monforte Services Limited a company under the control of the directors.

Included in debtors is an amount of £27,525 (2024 - £71,402) due from Monforte Services Limited.