REGISTERED NUMBER: 10205926 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

RAR Scaffolding Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R A Rodley

REGISTERED OFFICE:

58 Rooms Lane

Morley

Leeds

LS27 9PB

REGISTERED NUMBER:

10205926 (England and Wales)

ACCOUNTANTS:

KJA Kilner Johnson Ltd

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

FIXED ASSETS

Tangible assets

4

538,164

558,603

CURRENT ASSETS

Debtors

5

825,664

220,011

Cash at bank

614,183

672,651

1,439,847

892,662

CREDITORS

Amounts falling due within one year

6

541,985

342,142

NET CURRENT ASSETS

897,862

550,520

TOTAL ASSETS LESS CURRENT LIABILITIES

1,436,026

1,109,123

CREDITORS

Amounts falling due after more than one year

7

(141,271

)

(241,855

)

PROVISIONS FOR LIABILITIES

(134,466

)

(139,651

)

NET ASSETS

1,160,289

727,617

CAPITAL AND RESERVES

Called up share capital

110

110

Retained earnings

1,160,179

727,507

1,160,289

727,617

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 June 2026 and were signed by:

Mr R A Rodley - Director

1.	STATUTORY INFORMATION

RAR Scaffolding Limited 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.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% reducing balance

Motor vehicle

-

25% reducing balance

Computer equipment

-

25% reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicle

equipment

Totals

£

£

£

£

COST

At 1 April 2025

429,733

498,593

1,267

929,593

Additions

64,695

95,800

1,161

161,656

Disposals

-

(50,234

)

(433

)

(50,667

)

At 31 March 2026

494,428

544,159

1,995

1,040,582

DEPRECIATION

At 1 April 2025

213,733

156,714

543

370,990

Charge for year

70,173

92,176

254

162,603

Eliminated on disposal

-

(30,890

)

(285

)

(31,175

)

At 31 March 2026

283,906

218,000

512

502,418

NET BOOK VALUE

At 31 March 2026

210,522

326,159

1,483

538,164

At 31 March 2025

216,000

341,879

724

558,603

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

Motor

vehicle

£

COST

At 1 April 2025

423,703

Disposals

(30,384

)

Reclassification/transfer

(9,300

)

At 31 March 2026

384,019

DEPRECIATION

At 1 April 2025

130,957

Charge for year

72,646

Eliminated on disposal

(18,367

)

Reclassification/transfer

(7,139

)

At 31 March 2026

178,097

NET BOOK VALUE

At 31 March 2026

205,922

At 31 March 2025

292,746

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

305,218

197,255

Amounts owed by participating interests

479,225

-

Refundable bond

1,000

1,000

VAT

35,023

21,506

Prepayments

5,198

250

825,664

220,011

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

77,451

83,803

Trade creditors

54,831

15,694

Tax

205,989

132,307

Social security and other taxes

21,318

21,097

Pension

-

89

Other creditors

9,800

-

Shareholder loan account

78,000

-

Directors' current accounts

69,122

73,019

Accrued expenses

25,474

16,133

541,985

342,142

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

141,271

241,855

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

218,722

325,658

Hire purchase agreements are secured against the assets to which they relate.