REGISTERED NUMBER: 02866546 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Crest Scaffolding Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

8

DIRECTOR:

R Green

REGISTERED OFFICE:

656 Liverpool Road

Irlam

Greater Manchester

M44 5AD

REGISTERED NUMBER:

02866546 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

FIXED ASSETS

Tangible assets

4

2,008,709

448,388

CURRENT ASSETS

Debtors

5

508,150

463,172

Cash at bank and in hand

40,586

786

548,736

463,958

CREDITORS

Amounts falling due within one year

6

338,810

476,194

NET CURRENT ASSETS/(LIABILITIES)

209,926

(12,236

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,218,635

436,152

CREDITORS

Amounts falling due after more than one year

7

(25,494

)

(75,069

)

PROVISIONS FOR LIABILITIES

(468,914

)

(63,872

)

NET ASSETS

1,724,227

297,211

CAPITAL AND RESERVES

Called up share capital

9

26

26

Non-distributable reserves

1,300,836

-

Retained earnings

423,365

297,185

1,724,227

297,211

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

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

The director acknowledges his 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 Profit and Loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 July 2026 and were signed by:

R Green - Director

1.	STATUTORY INFORMATION

Crest Scaffolding 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

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

Tangible fixed assets, with the exception of plant and machinery, are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Small plant

- 25%, 50%, 100% on cost

Plant and machinery

- held at revalued cost

Fixtures and fittings

- 20% on cost

Motor vehicles

- 25% on cost

Plant and machinery are initially measured at original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. Subsequent measurement is with reference to fair value with any increases credited to a non-distributable reserve. Any diminution in fair value, below that of amounts already credited to this reserve, are charged to the Profit and Loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to Profit and Loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to Profit and 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 and Loss in the period to which they relate.

Share capital

Ordinary A, B, C & D shares are classed as equity.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the Profit and Loss account.

Distributions to equity holders

Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2024 - 42 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST OR VALUATION

At 1 November 2024

1,818,729

Additions

62,270

Disposals

(85,898

)

Revaluations

959,372

At 31 October 2025

2,754,473

DEPRECIATION

At 1 November 2024

1,370,341

Charge for year

215,872

Eliminated on disposal

(40,026

)

Revaluation adjustments

(800,423

)

At 31 October 2025

745,764

NET BOOK VALUE

At 31 October 2025

2,008,709

At 31 October 2024

448,388

Cost or valuation at 31 October 2025 is represented by:

Plant and

machinery

etc

£

Valuation in 2025

959,372

Cost

1,795,101

2,754,473

During the year the director carried out a valuation on plant and machinery.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST OR VALUATION

At 1 November 2024

364,557

Additions

14,150

Disposals

(63,985

)

At 31 October 2025

314,722

DEPRECIATION

At 1 November 2024

213,887

Charge for year

57,263

Eliminated on disposal

(23,994

)

At 31 October 2025

247,156

NET BOOK VALUE

At 31 October 2025

67,566

At 31 October 2024

150,670

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

481,382

440,662

Other debtors

26,768

22,510

508,150

463,172

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

91,999

Hire purchase contracts

27,278

99,999

Trade creditors

73,565

106,154

Taxation and social security

199,304

101,138

Other creditors

38,663

76,904

338,810

476,194

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

25,494

75,069

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

52,772

175,068

The bank holds a fixed and floating charge over the over the company assets.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

14

A Ordinary

£1

14

14

10

B Ordinary

£1

10

10

1

C Ordinary

£1

1

1

1

D Ordinary

£1

1

1

26

26

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

R Green

Balance outstanding at start of year

(528

)

(657

)

Amounts advanced

289,824

319,629

Amounts repaid

(288,153

)

(319,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,143

(528

)

The loan attracts no interest and is repayable on demand.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Crest Scaffolding Ltd for the year ended 31 October 2025 which comprise the Profit and Loss, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Crest Scaffolding Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Crest Scaffolding Ltd and state those matters that we have agreed to state to the director of Crest Scaffolding Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Crest Scaffolding Ltd and its director for our work or for this report.

It is your duty to ensure that Crest Scaffolding Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Crest Scaffolding Ltd. You consider that Crest Scaffolding Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Crest Scaffolding Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

22 July 2026