Scaffking Ltd - Filleted accounts

Registered number

14101039

Scaffking Ltd

Filleted Accounts

30 June 2025

Scaffking Ltd
Registered number:		14101039
Balance Sheet
as at 30 June 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		222,278			42,351

Current assets
Debtors	4	65,093			38,371
Cash at bank and in hand		78,831			22,066
		143,924			60,437

Creditors: amounts falling due within one year	5	(126,150)			(30,399)

Net current assets			17,774			30,038

Net assets			240,052			72,389

Capital and reserves
Called up share capital			100			100
Profit and loss account			239,952			72,289

Shareholders' funds			240,052			72,389

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Bradley Francis Smyth
Director
Approved by the board on 17 June 2026

Scaffking Ltd
Notes to the Accounts
for the year ended 30 June 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Scaffolding	15% reducing balance
	Motor vehicles	20% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 July 2024	34,931		11,000		45,931
	Additions	171,228		23,591		194,819
	At 30 June 2025	206,159		34,591		240,750

	Depreciation
	At 1 July 2024	3,000		580		3,580
	Charge for the year	7,974		6,918		14,892
	At 30 June 2025	10,974		7,498		18,472

	Net book value
	At 30 June 2025	195,185		27,093		222,278
	At 30 June 2024	31,931		10,420		42,351


4	Debtors			2025		2024
£					£

	Trade debtors			37,818		34,613
	Other debtors			27,275		3,758
				65,093		38,371


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			1,250		2,314
	Taxation and social security costs			13,684		20,513
	Other creditors			111,216		7,572
				126,150		30,399

6	Other information

	Scaffking Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	2 Highgate
	Whitchurch
	United Kingdom
	SY13 1SD