Registration number: 10352027

A.F Scaffolding Ltd

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 9

A.F Scaffolding Ltd

Company Information

Director

Mr Andrew Fyfe

Company secretary

Mr Andrew Fyfe Emily Fyfe

Registered office

Silver Birches Balcombe Road Crawley West Sussex RH10 3NL

Accountants

AIMS Accountants for Business Suite 73 95 Wilton Road London SW1V 1BZ

A.F Scaffolding Ltd

(Registration number: 10352027)
Abridged Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	825,671	777,758
Current assets
Debtors	5	51,536	28,138
Cash at bank and in hand		-	5,706
		51,536	33,844
Creditors: Amounts falling due within one year		(256,145)	(228,838)
Net current liabilities		(204,609)	(194,994)
Total assets less current liabilities		621,062	582,764
Creditors: Amounts falling due after more than one year		(202,286)	(244,559)
Provisions for liabilities		(163,868)	(141,210)
Accruals and deferred income		(630)	(630)
Net assets		254,278	196,365
Capital and reserves
Called up share capital	6	104	104
Retained earnings		254,174	196,261
Shareholders' funds		254,278	196,365

For the financial year ending 31 August 2025 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.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

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 28 May 2026
 

A.F Scaffolding Ltd

(Registration number: 10352027)
Abridged Balance Sheet as at 31 August 2025

......................................... Mr Andrew Fyfe Director

A.F Scaffolding Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Silver Birches
Balcombe Road
Crawley
West Sussex
RH10 3NL
England

These financial statements were authorised for issue by the director on 28 May 2026.

2	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 abridged 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 abridged 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 and deferred 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.

A.F Scaffolding Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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
Land and buildings	2% straight line
Motor vehicles	25% reducing balance
Office equipment	25% reducing balance
Furniture and fittings	25% reducing balance
Plant and machinery	2% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

A.F Scaffolding Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

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 in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2024 - 4).

A.F Scaffolding Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £
Cost or valuation
At 1 September 2024	14,139	9,181	678,827	2,496
Additions	8,344	360	62,703	3,503
Disposals	-	-	-	-
At 31 August 2025	22,483	9,541	741,530	5,999
Depreciation
At 1 September 2024	602	3,251	56,924	1,016
Charge for the year	450	1,572	14,831	1,246
Eliminated on disposal	-	-	-	-
At 31 August 2025	1,052	4,823	71,755	2,262
Carrying amount
At 31 August 2025	21,431	4,718	669,775	3,737
At 31 August 2024	13,537	5,930	621,903	1,480

	Motor vehicles  £	Total £
Cost or valuation
At 1 September 2024	244,169	948,812
Additions	67,144	142,054
Disposals	(60,513)	(60,513)
At 31 August 2025	250,800	1,030,353
Depreciation
At 1 September 2024	109,261	171,054
Charge for the year	42,003	60,102
Eliminated on disposal	(26,474)	(26,474)
At 31 August 2025	124,790	204,682
Carrying amount
At 31 August 2025	126,010	825,671
At 31 August 2024	134,908	777,758

Included within the net book value of land and buildings above is £21,431 (2024 - £13,536) in respect of freehold land and buildings.
 

A.F Scaffolding Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

5

Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100
Ordinary A shares of £1 each	3	3	3	3
Ordinary B shares of £1 each	1	1	1	1
	104	104	104	104

7

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £Nil (2024 - £1,253.87) per each Ordinary shares		-		125,387
Interim dividend of £27,873.90 (2024 - £25,370.89) per each Ordinary A shares		83,622		76,113
Interim dividend of £18,378.30 (2024 - £8,500.00) per each Ordinary B shares		18,378		8,500
		102,000		210,000

8	Related party transactions

A.F Scaffolding Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	16,848	12,453