R & M SCAFFOLDING LTD - Filleted accounts

Registered number

SC238918

R & M SCAFFOLDING LTD

Filleted Accounts

30 November 2025

R & M SCAFFOLDING LTD
Registered number:		SC238918
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		4,245			5,660

Current assets
Debtors	4	8,847			12,902
Cash at bank and in hand		15,870			7,427
		24,717			20,329

Creditors: amounts falling due within one year	5	(28,686)			(29,942)

Net current liabilities			(3,969)			(9,613)

Total assets less current liabilities			276			(3,953)

Creditors: amounts falling due after more than one year	6		(1)			(3,333)



Net assets/(liabilities)			275			(7,286)

Capital and reserves
Called up share capital			120			120
Prior period adjustment			6,190
Profit and loss account			(6,035)			(7,406)

Shareholders' funds			275			(7,286)

The directors are 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 directors acknowledge their 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.




Catrina Crossey
Director
Approved by the board on 16 July 2026

R & M SCAFFOLDING LTD
Notes to the Accounts
for the year ended 30 November 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:

	Plant and machinery	25 % Reducing balance
	Fixtures, fittings, tools and equipment	25 % Reducing balance

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 December 2024	54,234		23,852		78,086
	At 30 November 2025	54,234		23,852		78,086

	Depreciation
	At 1 December 2024	54,234		18,192		72,426
	Charge for the year	-		1,415		1,415
	At 30 November 2025	54,234		19,607		73,841

	Net book value
	At 30 November 2025	-		4,245		4,245
	At 30 November 2024	-		5,660		5,660


4	Debtors			2025		2024
£					£

	Trade debtors			4,994		9,285
	Other debtors			3,853		3,617
				8,847		12,902


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

	Bank loans and overdrafts			3,333		4,000
	Taxation and social security costs			6,714		9,635
	Other creditors			18,639		16,307
				28,686		29,942


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		3,333
	Obligations under finance lease and hire purchase contracts			1		-
				1		3,333

7	Related party transactions

	The director Robert G Whiteside Snr has provided a loan to the company and the balance at the year end is detailed in note 5 to the accounts under Director's account. This will be repaid when the company has sufficient funds to make the repayment without affecting the cash flow of the company. Dividends have been paid as detailed on the statement of changes in Equity on page 6.


8	Controlling party

	The ultimate controlling party is the director Mr. Robert Whiteside Jnr who owns 58% of the called up share capital. The director Mr Robert Whiteside Snr owns 17% and the director Mrs Catrina Crossey owns 25% of the called up share capital.


9	Other information

	R & M SCAFFOLDING LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
	Unit 9
	54 Barterholm Road
	Paisley
	Renfrewshire
	PA2 6PB