Gem Scaffolding Ltd 31/08/2025 iXBRL

Company registration number: 08194261

Gem Scaffolding Ltd

Unaudited abridged financial statements

31 August 2025

Gem Scaffolding Ltd

Contents

Directors and other information

Directors report

Accountants report

Abridged statement of comprehensive income

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

Gem Scaffolding Ltd

Directors and other information


	Directors	Mr Joseph Forster
		Mrs Marie Forster


	Company number	08194261


	Registered office	15 Cromer Avenue
		Low Fell
		Gateshead
		NE9 6UJ


	Business address	15 Cromer Avenue
		Low Fell
		Gateshead
		NE9 6UJ


	Accountants	T R Dixon & Co Ltd
		Chartered Certified Accountants
		Statutory Auditors
		Bermuda House
		1a Dinsdale Place
		Newcastle upon Tyne
		NE2 1BD




	Bankers	Lloyds Bank Plc
		15 West Street
		Gateshead
		NE8 1DP

Gem Scaffolding Ltd

Directors report

Year ended 31 August 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 August 2025.

Directors

The directors who served the company during the year were as follows:

Mr Joseph Forster

Mrs Marie Forster

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 21 May 2026 and signed on behalf of the board by:

Mr Joseph Forster

Director

Gem Scaffolding Ltd

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Gem Scaffolding Ltd

Year ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gem Scaffolding Ltd for the year ended 31 August 2025 which comprise the abridged statement of comprehensive income, abridged statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements.

This report is made solely to the board of directors of Gem Scaffolding Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Gem Scaffolding Ltd and state those matters that we have agreed to state to the board of directors of Gem Scaffolding Ltd as a body, in this report in accordance with the ACCA. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gem Scaffolding Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Gem Scaffolding Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Gem Scaffolding Ltd. You consider that Gem Scaffolding Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Gem Scaffolding Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

T R Dixon & Co Ltd

Chartered Certified Accountants

Statutory Auditors

Bermuda House

1a Dinsdale Place

Newcastle upon Tyne

NE2 1BD

21 May 2026

Gem Scaffolding Ltd

Abridged statement of comprehensive income

Year ended 31 August 2025

		2025	2024
	Note	£	£

Gross profit		302,388	307,353

Administrative expenses		( 183,166)	( 174,193)
		_______	_______
Operating profit		119,222	133,160

Other interest receivable and similar income		-	631
Interest payable and similar expenses		( 3,938)	( 4,446)
		_______	_______
Profit before taxation		115,284	129,345

Tax on profit		( 23,283)	( 16,761)
		_______	_______
Profit for the financial year and total comprehensive income		92,001	112,584
		_______	_______

All the activities of the company are from continuing operations.

Gem Scaffolding Ltd

Abridged statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets		256,529		243,259
		_______		_______
			256,529		243,259

Current assets
Debtors		175,966		99,601
Cash at bank and in hand		1		27,228
		_______		_______
		175,967		126,829
Creditors: amounts falling due
within one year		( 174,820)		( 42,997)
		_______		_______
Net current liabilities			1,147		83,832
			_______		_______
Total assets less current liabilities			257,676		327,091

Creditors: amounts falling due
after more than one year			( 66,050)		( 34,266)
			_______		_______
Net liabilities			191,626		292,825
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			191,526		292,725
			_______		_______
Shareholders funds			191,626		292,825
			_______		_______

For the 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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 21 May 2026 , and are signed on behalf of the board by:

Mr Joseph Forster

Director

Company registration number: 08194261

Gem Scaffolding Ltd

Statement of changes in equity

Year ended 31 August 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 September 2023	100	272,141	272,241

Profit for the year		112,584	112,584
	_______	_______	_______
Total comprehensive income for the year	-	112,584	112,584

Dividends paid and payable		( 92,000)	( 92,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 92,000)	( 92,000)

	_______	_______	_______
At 31 August 2024 and 1 September 2024	100	292,725	292,825

Profit for the year		92,001	92,001
	_______	_______	_______
Total comprehensive income for the year	-	92,001	92,001

Dividends paid and payable		( 193,200)	( 193,200)
	_______	_______	_______
Total investments by and distributions to owners	-	( 193,200)	( 193,200)

	_______	_______	_______
At 31 August 2025	100	191,526	191,626
	_______	_______	_______