REGISTERED NUMBER: 08197136 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

A Star Scaffolding Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L S Chadwick

T Hewitt

SECRETARY:

L S Chadwick

REGISTERED OFFICE:

Dudley Road

DARLINGTON

County Durham

DL1 4GG

REGISTERED NUMBER:

08197136 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

140 Coniscliffe Road

DARLINGTON

Co Durham

DL3 7RT

FIXED ASSETS

Tangible assets

4

693,669

693,969

Investments

5

50

50

693,719

694,019

CURRENT ASSETS

Debtors

6

367,222

360,299

Cash at bank and in hand

391,022

372,862

758,244

733,161

CREDITORS

Amounts falling due within one year

7

170,900

232,098

NET CURRENT ASSETS

587,344

501,063

TOTAL ASSETS LESS CURRENT LIABILITIES

1,281,063

1,195,082

CREDITORS

Amounts falling due after more than one year

8

(56,654

)

(84,832

)

PROVISIONS FOR LIABILITIES

10

(104,669

)

(133,366

)

NET ASSETS

1,119,740

976,884

CAPITAL AND RESERVES

Called up share capital

11

100

100

Investment property

revaluation

118,860

118,860

Retained earnings

1,000,780

857,924

SHAREHOLDERS' FUNDS

1,119,740

976,884

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

L S Chadwick - Director

1.	STATUTORY INFORMATION

A Star 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Turnover

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

Income recognition

Income is recognised upon the completion of services.

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

-

10% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

15% on cost

Computer equipment

-

25% on cost

Tangible fixed assets are measured at cost less accumulated depreciation, with the exception of freehold property which is held at fair value determined by the directors.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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 32 (2024 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST OR VALUATION

At 1 September 2024

275,000

757,536

715

Additions

-

49,183

-

Disposals

-

-

-

At 31 August 2025

275,000

806,719

715

DEPRECIATION

At 1 September 2024

-

450,098

293

Charge for year

-

44,376

72

Eliminated on disposal

-

-

-

At 31 August 2025

-

494,474

365

NET BOOK VALUE

At 31 August 2025

275,000

312,245

350

At 31 August 2024

275,000

307,438

422

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST OR VALUATION

At 1 September 2024

184,707

5,068

1,223,026

Additions

29,995

1,749

80,927

Disposals

(21,000

)

-

(21,000

)

At 31 August 2025

193,702

6,817

1,282,953

DEPRECIATION

At 1 September 2024

75,285

3,381

529,057

Charge for year

20,728

826

66,002

Eliminated on disposal

(5,775

)

-

(5,775

)

At 31 August 2025

90,238

4,207

589,284

NET BOOK VALUE

At 31 August 2025

103,464

2,610

693,669

At 31 August 2024

109,422

1,687

693,969

Cost or valuation at 31 August 2025 is represented by:

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

Valuation in 2018

30,000

-

-

Valuation in 2019

20,000

-

-

Valuation in 2023

105,000

-

-

Cost

120,000

806,719

715

275,000

806,719

715

Motor

Computer

vehicles

equipment

Totals

£

£

£

Valuation in 2018

-

-

30,000

Valuation in 2019

-

-

20,000

Valuation in 2023

-

-

105,000

Cost

193,702

6,817

1,127,953

193,702

6,817

1,282,953

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 September 2024

and 31 August 2025

50

NET BOOK VALUE

At 31 August 2025

50

At 31 August 2024

50

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

148,026

107,496

Amounts owed by group undertakings

110,567

110,387

Other debtors

100,608

100,608

Directors' current accounts

-

1,951

Prepayments and accrued income

8,021

39,857

367,222

360,299

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

20,210

26,000

Hire purchase contracts

-

14,924

Trade creditors

37,862

67,456

Amounts owed to group undertakings

6,925

7,097

Taxation and social security

95,854

94,569

Other creditors

5,318

16,403

Directors' current accounts

-

1,431

Accruals and deferred income

4,731

4,218

170,900

232,098

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

33,000

57,190

Bank loans more than 5 years

23,654

23,723

Hire purchase contracts

-

3,919

56,654

84,832

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

23,654

23,723

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

67,655

87,723

Hire Purchase

0

18,843

Total secured debt

67,655

106,566

Bank loans are secured over the property to which it relates.

HP Creditors are secured on the assets to which they relate.

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

104,669

133,366

Deferred

tax

£

Balance at 1 September 2024

133,366

Credit to Profit and Loss Account during year

(28,697

)

Balance at 31 August 2025

104,669

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

58

Ordinary

£1

74

74

26

Ordinary A

£1

26

26

100

100

Each share class carries varying rights to dividends. Ordinary shares have attached to them full voting and capital distribution rights (including upon winding up).

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

L S Chadwick

Balance outstanding at start of year

1,951

(11

)

Amounts advanced

93

2,275

Amounts repaid

(2,044

)

(313

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

1,951

T Hewitt

Balance outstanding at start of year

(1,431

)

(1,554

)

Amounts advanced

1,431

123

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(1,431

)

13.	ULTIMATE CONTROLLING PARTY

A Star Scaffolding Ltd is a wholly owned subsidiary of A Star Northern Limited, a company registered in England and Wales. The registered office of A Star Northern Limited is Dudley Road, Darlington, County Durham, United Kingdom, DL1 4GG.