Acorah Software Products - Accounts Production 19.2.450 false true 28 February 2025 29 February 2024 false 1 March 2025 28 February 2026 28 February 2026 14652093 Mrs Paula Atkinson Mr Robert Atkinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14652093 2025-02-28 14652093 2026-02-28 14652093 2025-03-01 2026-02-28 14652093 frs-core:CurrentFinancialInstruments 2026-02-28 14652093 frs-core:Non-currentFinancialInstruments 2026-02-28 14652093 frs-core:BetweenOneFiveYears 2026-02-28 14652093 frs-core:ComputerEquipment 2026-02-28 14652093 frs-core:ComputerEquipment 2025-03-01 2026-02-28 14652093 frs-core:ComputerEquipment 2025-02-28 14652093 frs-core:MotorVehicles 2026-02-28 14652093 frs-core:MotorVehicles 2025-03-01 2026-02-28 14652093 frs-core:MotorVehicles 2025-02-28 14652093 frs-core:PlantMachinery 2026-02-28 14652093 frs-core:PlantMachinery 2025-03-01 2026-02-28 14652093 frs-core:PlantMachinery 2025-02-28 14652093 frs-core:WithinOneYear 2026-02-28 14652093 frs-core:ShareCapital 2026-02-28 14652093 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 14652093 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 14652093 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 14652093 frs-bus:SmallEntities 2025-03-01 2026-02-28 14652093 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 14652093 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 14652093 frs-bus:Director1 2025-03-01 2026-02-28 14652093 frs-bus:Director2 2025-03-01 2026-02-28 14652093 frs-countries:EnglandWales 2025-03-01 2026-02-28 14652093 2024-02-28 14652093 2025-02-28 14652093 2024-02-29 2025-02-28 14652093 frs-core:CurrentFinancialInstruments 2025-02-28 14652093 frs-core:Non-currentFinancialInstruments 2025-02-28 14652093 frs-core:BetweenOneFiveYears 2025-02-28 14652093 frs-core:WithinOneYear 2025-02-28 14652093 frs-core:ShareCapital 2025-02-28 14652093 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 14652093
Yorkshire Scaffolding Services Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Townend English
Chartered Accountants
81-83 Market Street
Pocklington
YO42 2AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14652093
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 288,053 161,734
288,053 161,734
CURRENT ASSETS
Stocks 5 - 2,520
Debtors 6 144,920 67,275
Cash at bank and in hand 26,372 40,016
171,292 109,811
Creditors: Amounts Falling Due Within One Year 7 (152,769 ) (126,582 )
NET CURRENT ASSETS (LIABILITIES) 18,523 (16,771 )
TOTAL ASSETS LESS CURRENT LIABILITIES 306,576 144,963
Creditors: Amounts Falling Due After More Than One Year 8 (61,506 ) (15,751 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (53,693 ) -
NET ASSETS 191,377 129,212
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 191,375 129,210
SHAREHOLDERS' FUNDS 191,377 129,212
Page 1
Page 2
For the year ending 28 February 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
Mrs Paula Atkinson
Director
1 July 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
Yorkshire Scaffolding Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14652093 . The registered office is 81 East Parade, York, YO31 7YD.
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 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.
2.3. 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% Straight line
Motor Vehicles 20% Reducing balance
Computer Equipment 25% Straight line
2.4. 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.
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2.5. 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.
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.
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: 2 (2025: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2025 137,559 60,069 3,220 200,848
Additions 93,698 81,300 905 175,903
Disposals - (1,250 ) - (1,250 )
As at 28 February 2026 231,257 140,119 4,125 375,501
Depreciation
As at 1 March 2025 20,110 17,434 1,570 39,114
...CONTINUED
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Provided during the period 23,126 24,627 1,031 48,784
Disposals - (450 ) - (450 )
As at 28 February 2026 43,236 41,611 2,601 87,448
Net Book Value
As at 28 February 2026 188,021 98,508 1,524 288,053
As at 1 March 2025 117,449 42,635 1,650 161,734
5. Stocks
2026 2025
£ £
Stock - 2,520
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 142,478 67,275
Other debtors 2,442 -
144,920 67,275
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 14,667 4,320
Trade creditors 23,915 11,773
Other loans - 17,431
Other creditors 52,585 61,912
Taxation and social security 61,602 31,146
152,769 126,582
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 61,506 15,751
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9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 14,667 4,320
Later than one year and not later than five years 61,506 15,751
76,173 20,071
76,173 20,071
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
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