Rival Scaffolding Ltd - Filleted accounts

Registered number

13102767

Rival Scaffolding Ltd

Filleted Accounts

31 December 2025

Rival Scaffolding Ltd
Registered number:		13102767
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		36,783			31,585

Current assets
Debtors	4	69,158			62,592
Cash at bank and in hand		-			9,504
		69,158			72,096

Creditors: amounts falling due within one year	5	(24,479)			(32,658)

Net current assets			44,679			39,438

Total assets less current liabilities			81,462			71,023

Creditors: amounts falling due after more than one year	6		(41,136)			(22,415)



Net assets			40,326			48,608

Capital and reserves
Called up share capital			2			2
Profit and loss account			40,324			48,606

Shareholders' funds			40,326			48,608

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Joshua Reed
Director
Approved by the board on 17.02.26

Rival Scaffolding Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	350		51,000		51,350
	Additions	18,993		-		18,993
	Disposals	-		(5,000)		(5,000)
	At 31 December 2025	19,343		46,000		65,343

	Depreciation
	At 1 January 2025	171		19,594		19,765
	Charge for the year	3,834		7,148		10,982
	On disposals	-		(2,187)		(2,187)
	At 31 December 2025	4,005		24,555		28,560

	Net book value
	At 31 December 2025	15,338		21,445		36,783
	At 31 December 2024	179		31,406		31,585


4	Debtors			2025		2024
£					£

	Trade debtors			25,000		3,965
	Other debtors			44,158		58,627
				69,158		62,592


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			9,314		-
	Obligations under finance lease and hire purchase contracts			6,600		10,200
	Trade creditors			-		850
	Taxation and social security costs			5,488		20,258
	Other creditors			3,077		1,350
				24,479		32,658


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			7,708		-
	Obligations under finance lease and hire purchase contracts			33,399		22,415
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			29		-
				41,136		22,415


7	Other information

	Rival Scaffolding Ltd is a private company limited by shares and incorporated in England & Wales. Its registered office is:
	247 Christchuch Road
	Newport
	South Wales
	NP19 8BE