REGISTERED NUMBER: 08628853 (England and Wales)

Financial Statements

for the Year Ended 31 July 2025

for

PMC Scaffold & Access Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P M Cullen

A J Thompson

M P Cullen

Miss E L Cullen

REGISTERED OFFICE:

392 Cromwell Road

Grimsby

N E Lincolnshire

DN31 2BN

REGISTERED NUMBER:

08628853 (England and Wales)

ACCOUNTANTS:

RAA North East Ltd

Suite 32/33

Normanby Gateway

Lysaghtsway

Scunthorpe

North Lincolnshire

DN15 9YG

Fixed assets

Tangible assets

4

522,240

527,146

Current assets

Stocks

19,875

14,926

Debtors

5

907,671

686,888

Cash at bank

53,420

427,664

980,966

1,129,478

Creditors

Amounts falling due within one year

6

(774,191

)

(885,360

)

Net current assets

206,775

244,118

Total assets less current liabilities

729,015

771,264

Creditors

Amounts falling due after more than one year

7

(194,788

)

(262,192

)

Provisions for liabilities

(42,247

)

(33,040

)

Net assets

491,980

476,032

Capital and reserves

Called up share capital

9

65

65

Retained earnings

10

491,915

475,967

Shareholders' funds

491,980

476,032

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2026 and were signed on its behalf by:

P M Cullen - Director

1.	STATUTORY INFORMATION

PMC Scaffold & Access Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10% on cost

Motor vehicles

-

15% on reducing balance

Computer equipment

-

10% on cost

STOCKS

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

353,254

445,822

57,995

23,393

880,464

Additions

-

22,244

22,490

5,328

50,062

At 31 July 2025

353,254

468,066

80,485

28,721

930,526

DEPRECIATION

At 1 August 2024

-

334,430

4,350

14,538

353,318

Charge for year

-

42,472

10,015

2,481

54,968

At 31 July 2025

-

376,902

14,365

17,019

408,286

NET BOOK VALUE

At 31 July 2025

353,254

91,164

66,120

11,702

522,240

At 31 July 2024

353,254

111,392

53,645

8,855

527,146

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

678,368

598,633

Other debtors

194,393

-

Tax

-

45,101

Prepayments

34,910

43,154

907,671

686,888

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

53,558

51,438

Other loans (see note 8)

84,451

24,913

Trade creditors

164,870

217,325

Corporation tax

13,012

-

Social security and other tax

102,916

16,894

VAT

45,397

34,377

Other creditors

188,514

529,939

Directors' current accounts

117,458

6,455

Accrued expenses

4,015

4,019

774,191

885,360

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

180,282

225,699

Other loans (see note 8)

14,506

36,493

194,788

262,192

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

53,558

51,438

Other loans

84,451

24,913

138,009

76,351

Amounts falling due between one and two years:

Bank loans - 1-2 years

54,237

52,098

Other loans - 1-2 years

14,506

24,733

68,743

76,831

Amounts falling due between two and five years:

Bank loans - 2-5 years

126,045

173,601

Other loans - 2-5 years

-

11,760

126,045

185,361

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

64

Ordinary

£1

64

64

1

Ordinary B

£1

1

1

65

65

10.

RESERVES

Retained

earnings

£

At 1 August 2024

475,967

Profit for the year

130,248

Dividends

(114,300

)

At 31 July 2025

491,915

11.	CONTINGENT LIABILITIES

During the year PMC Scaffold & Access Limited has created a charge dated 31st July 2025 in favor of Lloyds bank commercial finance limited. The Charge is categorized as Fixed charge, floating charge (covers all the undertaking and properties of company)and contain negative pledge.

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Dividends totalling £114,300 were paid to the director throughout the year ended 31st July 2025 (£110,000 - 2024). The Company owed the director £117,458 as at 31st July 2025 (£6,455 - 2024).

13.	RELATED PARTY DISCLOSURES

As at 31st July 2025 the Company has a loan outstanding totalling £194,393 from Safeside Netting Limited and £147,240 to PMC Safety Netting Ltd, a Company in which the director Paul M Cullen is a director.