Granary Scaffolding Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08610090

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		132,079		140,024

			132,079		140,024
CURRENT ASSETS
Stocks	5	35,000		35,000
Debtors	6	115,252		166,849

		150,252		201,849
Creditors: Amounts Falling Due Within One Year	7	(319,111 )		(350,354 )

NET CURRENT ASSETS (LIABILITIES)			(168,859 )		(148,505 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(36,780 )		(8,481 )

Creditors: Amounts Falling Due After More Than One Year	8		(38,240 )		(48,904 )

NET LIABILITIES			(75,020 )		(57,385 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Revaluation reserve	10		65,602		65,602
Profit and Loss Account			(140,722 )		(123,087 )

SHAREHOLDERS' FUNDS			(75,020)		(57,385)

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Granary Scaffolding Limited

Balance Sheet (continued)

As At 29 September 2025

For the year ending 29 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Dave Hayward

Director

05/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Granary Scaffolding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08610090 . The registered office is 51 St Mary's Road, Tonbridge, Kent, TN9 2LE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The validity of the going concern assumption will depend on the continuing support of the director for the forseable future, together with the ability of the company to continue to trade profitably in the future. On this basis, the director consider it appropriate to prepare the financial statements on the going conern basis. The financial statements do not include any adjustments that would result from a withdrawel of the above support.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	2.5% reducing balance method
Motor Vehicles	25% reducing balance method
Computer Equipment	25% reducing balance method

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Granary Scaffolding Limited

Notes to the Financial Statements (continued)

For The Year Ended 29 September 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2025	2024
Office and administration	2	2

	2	2

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 30 September 2024	230,107	74,320	285	304,712

As at 29 September 2025	230,107	74,320	285	304,712

Depreciation
As at 30 September 2024	109,837	54,582	269	164,688
Provided during the period	3,007	4,934	4	7,945

As at 29 September 2025	112,844	59,516	273	172,633

Net Book Value
As at 29 September 2025	117,263	14,804	12	132,079

As at 30 September 2024	120,270	19,738	16	140,024

5. Stocks

	2025	2024
	£	£
Finished goods	35,000	35,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	7,955	13,674
Other debtors	62,604	62,604
VAT	36,739	32,430
Director's loan account	7,230	-

	114,528	108,708
Due after more than one year
CIS Suffered	724	58,141

	115,252	166,849

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Granary Scaffolding Limited

Notes to the Financial Statements (continued)

For The Year Ended 29 September 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	5,921	5,921
Trade creditors	11,527	8,858
Bank loans and overdrafts	24,302	24,761
Other taxes and social security	-	25,217
Other creditor	269,121	267,347
Accruals and deferred income	8,240	8,320
Director's loan account	-	9,930

	319,111	350,354

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,051	7,805
Bank loans	34,189	41,099

	38,240	48,904

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 30 September 2024	65,602	(123,087 )
Loss for the year and total comprehensive income	-	(17,635 )

As at 29 September 2025	65,602	(140,722 )

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