Broadstairs Scaffolding Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06593725

Broadstairs Scaffolding Limited

Filleted Unaudited Financial Statements

31 August 2025

Broadstairs Scaffolding Limited

Financial Statements

Period from 1 June 2024 to 31 August 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Broadstairs Scaffolding Limited

Statement of Financial Position

31 August 2025

	31 Aug 25	31 May 24
Note	£	£

Fixed assets

Tangible assets	5	522,701	405,152

Current assets

Stocks		15,000	10,000
Debtors	6	340,498	267,342
Cash at bank and in hand		3,681	19,781
		---------	---------
		359,179	297,123

Creditors: amounts falling due within one year	7	201,060	135,095
		---------	---------
Net current assets		158,119	162,028
		---------	---------
Total assets less current liabilities		680,820	567,180

Creditors: amounts falling due after more than one year	8	135,292	40,978

Provisions	112,075	92,910
	---------	---------
Net assets	433,453	433,292
	---------	---------

Capital and reserves

Called up share capital	100	100
Capital redemption reserve	100	100
Profit and loss account	433,253	433,092
	---------	---------
Shareholders funds	433,453	433,292
	---------	---------

These financial statements have been prepared and delivered 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'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period 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 financial statements for the period in question in accordance with section 476 ;

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

Broadstairs Scaffolding Limited

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 3 June 2026 , and are signed on behalf of the board by:

Mr L F Licata
Director

Company registration number: 06593725

Broadstairs Scaffolding Limited

Notes to the Financial Statements

Period from 1 June 2024 to 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference. Operating leases Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% reducing balance
Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	15% reducing balance
Equipment	-	15% reducing balance

Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 6 (2024: 6 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 June 2024	570,881	15,516	234,230	17,310	837,937
Additions	39,795	7,596	240,542	3,917	291,850
Disposals	–	–	( 115,999)	–	( 115,999)
	---------	--------	---------	--------	------------
At 31 August 2025	610,676	23,112	358,773	21,227	1,013,788
	---------	--------	---------	--------	------------
Depreciation
At 1 June 2024	349,533	3,501	69,812	9,939	432,785
Charge for the period	43,231	3,008	59,007	1,767	107,013
Disposals	–	–	( 48,711)	–	( 48,711)
	---------	--------	---------	--------	------------
At 31 August 2025	392,764	6,509	80,108	11,706	491,087
	---------	--------	---------	--------	------------
Carrying amount
At 31 August 2025	217,912	16,603	278,665	9,521	522,701
	---------	--------	---------	--------	------------
At 31 May 2024	221,348	12,015	164,418	7,371	405,152
	---------	--------	---------	--------	------------

6. Debtors

	31 Aug 25	31 May 24
	£	£
Trade debtors	117,640	98,501
Other debtors	222,858	168,841
	---------	---------
	340,498	267,342
	---------	---------

7. Creditors: amounts falling due within one year

	31 Aug 25	31 May 24
	£	£
Bank loans and overdrafts	14,783	28,416
Trade creditors	81,018	61,504
Corporation tax	11,379	–
Social security and other taxes	4,553	6,688
Other creditors	89,327	38,487
	---------	---------
	201,060	135,095
	---------	---------

Bank loans are secured by way of a fixed and floating charge over the assets and undertakings of the company. Included in other creditors are amounts relating hire purchase and finance leases totaling £66,822 (2024: £21,906). These are secured on the assets to which they relate.

8. Creditors: amounts falling due after more than one year

	31 Aug 25	31 May 24
	£	£
Other creditors	135,292	40,978
	---------	--------

Bank loans are secured by way of a fixed and floating charge over the assets and undertakings of the company. Included in other creditors are amounts relating hire purchase and finance leases totaling £135,292 (2024: £40,978). These are secured on the assets to which they relate.

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	31 Aug 25	31 May 24
	£	£
Not later than 1 year	–	12,500
	----	--------

10. Director's advances, credits and guarantees

During the year the director was advanced £62,930 (2024: £107,472) and made repayments of £22,840 (2024: £144,071). Interest was charged on this loan amounting to £792 (2024: £621). At the balance sheet date the director owed the company £40,882 (2024: The company owed the director £354).