MCMSCAFFOLDING LTD Additional Disclosure Financial Statements Prepared under FRS 102 Section 1A (Small Entities)

NOTE: TRANSITION TO PROFESSIONAL ACCOUNTANCY SERVICES, FINANCIAL POSITION & GOING CONCERN

The directors of MCMSCAFFOLDING LTD wish to draw the attention of all interested parties to the following material disclosure, which should be read in conjunction with the Statement of Financial Position and all accompanying notes to the financial statements.

Transition to Professional Accountancy Services

During the period covered by these financial statements, the company's financial records were maintained internally without the benefit of external professional accountancy oversight. In late 2025, the company engaged the services of a qualified professional accountant. A comprehensive review of the company's financial records was subsequently undertaken, resulting in a number of adjustments, reclassifications, and corrections being applied. These adjustments may have a material effect on the figures presented within the Statement of Financial Position and the notes to the accounts. Interested parties are therefore advised that the figures should not be wholly relied upon in isolation.

Financial Position Period 2024/25

In accordance with FRS 102 Section 1A and the going concern requirements under FRS 102 paragraph 3.8, the directors are required to disclose that the company experienced financial difficulties during the 2024/25 period. These difficulties are reflected in the net liability or net asset position shown within the Statement of Financial Position.

The directors wish to be transparent with all interested parties and provide the following context:

• The company has taken active and structured steps to address outstanding liabilities arising during this period.
• Regular payments are being maintained toward the clearance of outstanding debt obligations, and the directors are committed to honouring all liabilities in a timely manner.
• The directors have considered the company's ability to continue as a going concern and, having reviewed current trading activity, receivables, and forward revenue projections, are satisfied that the company has a reasonable expectation of continuing to operate for a period of not less than twelve months from the date of approval of these financial statements.
• Revenue forecasting for the forthcoming period presents a positive outlook, with trading activity expected to generate sufficient cash flow to support ongoing commitments and the continued reduction of historical liabilities.

Directors' Assessment

The directors acknowledge the circumstances described above and are satisfied that, with professional accountancy support now in place and a structured approach to liability management, the company is positioned to stabilise and grow. These financial statements have therefore been prepared on the going concern basis, which the directors consider to be appropriate.

Any queries regarding this disclosure or the financial statements should be directed to the company's accountants:

Oval Accountants LTD 46 Victoria Road, Burgess Hill, RH15 9LR Tel: 01444 716592 | Email: info@ovalaccountants.co.uk

This disclosure forms part of the financial statements of MCMSCAFFOLDING LTD and should be read in conjunction with all notes and the Statement of Financial Position.