Elliot Scaffolding Limited - Filleted accounts

Registered number

09585450

Elliot Scaffolding Limited

Filleted Accounts

31 March 2026

Elliot Scaffolding Limited
Registered number:		09585450
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		49,852			56,863

Current assets
Stocks		8,831			831
Debtors	4	57,323			22,600
Cash at bank and in hand		31,473			7,707
		97,627			31,138

Creditors: amounts falling due within one year	5	(89,189)			(35,600)

Net current assets/(liabilities)			8,438			(4,462)

Total assets less current liabilities			58,290			52,401

Creditors: amounts falling due after more than one year	6		(21,607)			(32,010)



Net assets			36,683			20,391

Capital and reserves
Called up share capital			123			123
Share premium			19,980			19,980
Profit and loss account			16,580			288

Shareholders' funds			36,683			20,391

The director is 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 director acknowledges his 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.




Mr Elliot Stringer
Director
Approved by the board on 23 July 2026

Elliot Scaffolding Limited
Notes to the Accounts
for the year ended 31 March 2026


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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	130,121		65,325		195,446
	Additions	-		28,000		28,000
	At 31 March 2026	130,121		93,325		223,446

	Depreciation
	At 1 April 2025	103,453		35,130		138,583
	Charge for the year	19,346		15,665		35,011
	At 31 March 2026	122,799		50,795		173,594

	Net book value
	At 31 March 2026	7,322		42,530		49,852
	At 31 March 2025	26,668		30,195		56,863


4	Debtors			2026		2025
£					£

	Trade debtors			45,917		22,600
	Other debtors			11,406		-
				57,323		22,600


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			780		-
	Obligations under finance lease and hire purchase contracts			4,299		5,732
	Trade creditors			34,090		-
	Taxation and social security costs			21,682		11,318
	Other creditors			28,338		18,550
				89,189		35,600


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		6,104
	Obligations under finance lease and hire purchase contracts			21,607		25,906
				21,607		32,010


7	Other information

	Elliot Scaffolding Limited is a private company limited by shares and incorporated in England. Its registered office is:
	34
	Croydon Road
	Caterham
	Surrey
	CR3 6QB