Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 07212170 Mr Ashley Potts Mrs Zoe Potts Carrington Scaffolding Holdings Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07212170 2025-03-31 07212170 2026-03-31 07212170 2025-04-01 2026-03-31 07212170 frs-core:CurrentFinancialInstruments 2026-03-31 07212170 frs-core:Non-currentFinancialInstruments 2026-03-31 07212170 frs-core:BetweenOneFiveYears 2026-03-31 07212170 frs-core:ComputerEquipment 2026-03-31 07212170 frs-core:ComputerEquipment 2025-04-01 2026-03-31 07212170 frs-core:ComputerEquipment 2025-03-31 07212170 frs-core:FurnitureFittings 2026-03-31 07212170 frs-core:FurnitureFittings 2025-04-01 2026-03-31 07212170 frs-core:FurnitureFittings 2025-03-31 07212170 frs-core:NetGoodwill 2026-03-31 07212170 frs-core:NetGoodwill 2025-04-01 2026-03-31 07212170 frs-core:NetGoodwill 2025-03-31 07212170 frs-core:MoreThanFiveYears 2026-03-31 07212170 frs-core:MotorVehicles 2026-03-31 07212170 frs-core:MotorVehicles 2025-04-01 2026-03-31 07212170 frs-core:MotorVehicles 2025-03-31 07212170 frs-core:PlantMachinery 2026-03-31 07212170 frs-core:PlantMachinery 2025-04-01 2026-03-31 07212170 frs-core:PlantMachinery 2025-03-31 07212170 frs-core:WithinOneYear 2026-03-31 07212170 frs-core:RevaluationReserve 2025-03-31 07212170 frs-core:RevaluationReserve 2026-03-31 07212170 frs-core:ShareCapital 2026-03-31 07212170 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 07212170 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 07212170 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07212170 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07212170 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07212170 frs-bus:SmallEntities 2025-04-01 2026-03-31 07212170 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07212170 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07212170 1 2025-04-01 2026-03-31 07212170 frs-bus:Director1 2025-04-01 2026-03-31 07212170 frs-bus:Director2 2025-04-01 2026-03-31 07212170 frs-countries:EnglandWales 2025-04-01 2026-03-31 07212170 2024-03-31 07212170 2025-03-31 07212170 2024-04-01 2025-03-31 07212170 frs-core:CurrentFinancialInstruments 2025-03-31 07212170 frs-core:Non-currentFinancialInstruments 2025-03-31 07212170 frs-core:BetweenOneFiveYears 2025-03-31 07212170 frs-core:MoreThanFiveYears 2025-03-31 07212170 frs-core:WithinOneYear 2025-03-31 07212170 frs-core:RevaluationReserve 2025-03-31 07212170 frs-core:ShareCapital 2025-03-31 07212170 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07212170
Carrington Scaffolding Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07212170
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 400,685 447,379
400,685 447,379
CURRENT ASSETS
Debtors 6 215,575 192,291
Cash at bank and in hand 125,727 157,121
341,302 349,412
Creditors: Amounts Falling Due Within One Year 7 (240,476 ) (261,628 )
NET CURRENT ASSETS (LIABILITIES) 100,826 87,784
TOTAL ASSETS LESS CURRENT LIABILITIES 501,511 535,163
Creditors: Amounts Falling Due After More Than One Year 8 (28,053 ) (23,149 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (74,786 ) (76,898 )
NET ASSETS 398,672 435,116
CAPITAL AND RESERVES
Called up share capital 10 4,800 4,800
Revaluation reserve 12 283,243 283,243
Profit and Loss Account 110,629 147,073
SHAREHOLDERS' FUNDS 398,672 435,116
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Ashley Potts
Director
Mrs Zoe Potts
Director
26 May 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Carrington Scaffolding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07212170 . The registered office is Unit 2b Norton Industrial Estate, Bellerton Lane, Stoke On Trent, ST6 8ED.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.
Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill relates to the acquisition of a business in 2010 and has been fully amortised. 
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 10% on reducing balance
Motor Vehicles 25% on cost
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
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. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors during the year was: 16 (2025: 20)
16 20
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 120,000
As at 31 March 2026 120,000
Amortisation
As at 1 April 2025 120,000
As at 31 March 2026 120,000
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 400,000 92,966 21,702 9,554 524,222
Additions - 28,734 - 587 29,321
Disposals - (61,666 ) - - (61,666 )
As at 31 March 2026 400,000 60,034 21,702 10,141 491,877
Depreciation
As at 1 April 2025 - 60,676 12,072 4,095 76,843
Provided during the period 40,000 13,109 1,444 907 55,460
Disposals - (41,111 ) - - (41,111 )
As at 31 March 2026 40,000 32,674 13,516 5,002 91,192
Net Book Value
As at 31 March 2026 360,000 27,360 8,186 5,139 400,685
As at 1 April 2025 400,000 32,290 9,630 5,459 447,379
Page 4
Page 5
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 188,292 170,004
Amounts owed by group undertakings 14,507 14,507
Other debtors 12,776 7,780
215,575 192,291
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 7,377 -
Trade creditors 73,294 36,270
Bank loans and overdrafts 5,553 44,390
Other creditors 19,863 23,802
Taxation and social security 134,389 157,166
240,476 261,628
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 10,460 -
Bank loans 17,593 23,149
28,053 23,149
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,377 -
Later than one year and not later than five years 10,460 -
17,837 -
17,837 -
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 4,800 4,800
Page 5
Page 6
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Later than five years 180,400 206,800
180,400 206,800
12. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 April 2025 283,243 147,073
Profit for the year and total comprehensive income - 145,356
Dividends paid - (181,800)
As at 31 March 2026 283,243 110,629
13. Ultimate Controlling Party
The company's ultimate controlling party is Carrington Scaffolding Holdings Limited by virtue of his ownership of 100% of the issued share capital in the company.
Page 6