Cumbria Design Scaffold Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04493019

Cumbria Design Scaffold Ltd

Filleted Unaudited Abridged Financial Statements

31 March 2026

Cumbria Design Scaffold Ltd

Abridged Financial Statements

Year ended 31 March 2026

Contents	Page

Abridged statement of financial position	1

Notes to the abridged financial statements	3

Cumbria Design Scaffold Ltd

Abridged Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	6		330,289	237,052

Current assets

Stocks	11,424	7,875
Debtors	350,132	415,308
Cash at bank and in hand	84,262	234,044
	---------	---------
	445,818	657,227

Creditors: amounts falling due within one year	250,098		229,293
	---------		---------
Net current assets		195,720	427,934
		---------	---------
Total assets less current liabilities		526,009	664,986

Creditors: amounts falling due after more than one year	7		73,479	–

Provisions

Taxation including deferred tax	82,572	59,263
	---------	---------
Net assets	369,958	605,723
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	369,858	605,623
	---------	---------
Shareholders funds	369,958	605,723
	---------	---------

These abridged 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 abridged statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year 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 abridged financial statements .

Cumbria Design Scaffold Ltd

Abridged Statement of Financial Position (continued)

31 March 2026

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

These abridged financial statements were approved by the board of directors and authorised for issue on 7 July 2026 , and are signed on behalf of the board by:

Mr D N Bowman
Director

Company registration number: 04493019

Cumbria Design Scaffold Ltd

Notes to the Abridged Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bigland Building Sandside Road, Ulverston, Cumbria, LA129EF.

2. Statement of compliance

These abridged 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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

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.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	Fully amortised

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

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	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Motor vehicles	-	25-50% Reducing balance

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 abridged 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 abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 30 (2025: 29 ).

5. Intangible assets

	£
Cost
At 1 April 2025 and 31 March 2026	206,000
	---------
Amortisation
At 1 April 2025 and 31 March 2026	206,000
	---------
Carrying amount
At 31 March 2026	–
	---------
At 31 March 2025	–
	---------

6. Tangible assets

	£
Cost
At 1 April 2025	2,012,826
Additions	228,829
Disposals	( 73,036)
	------------
At 31 March 2026	2,168,619
	------------
Depreciation
At 1 April 2025	1,775,774
Charge for the year	93,248
Disposals	( 30,692)
	------------
At 31 March 2026	1,838,330
	------------
Carrying amount
At 31 March 2026	330,289
	------------
At 31 March 2025	237,052
	------------

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

Other creditors (falling due within one year and after one year) includes amounts due under hire purchase agreements of £88,515 (2024 - £Nil), which are secured on the assets to which the agreement relates.

8. Operating leases

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

	2026	2025
	£	£
Not later than 1 year	36,000	30,000
Later than 1 year and not later than 5 years	6,000	35,000
	--------	--------
	42,000	65,000
	--------	--------

9. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr A N Bowman	( 485)	485	–	–
Mr D N Bowman	–	10,847	–	10,847
	----	--------	----	--------
	( 485)	11,332	–	10,847
	----	--------	----	--------

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr A N Bowman	34,345	–	( 34,830)	( 485)
Mr D N Bowman	–	–	–	–
	--------	----	--------	----
	34,345	–	( 34,830)	( 485)
	--------	----	--------	----

The director loan is charged interest at the HMRC beneficial loan interest rate.

10. Related party transactions

The company rented premises at the Bigland Building, Sandside Road, Ulverston from the Nick Bowman Pension Scheme for a market rent of £36,000 pa (2025: £30,000 pa). Nick Bowman was a director of the company until 31 March 2025.