J.F.E. Attridge (Scaffolding Services) Co. Limited

	Page
Strategic Report	1
Directors' Report	2—3
Independent Auditor's Report	4—5
Profit and Loss Account	6
Statement of Comprehensive Income	7
Balance Sheet	8
Statement of Changes in Equity	9
Statement of Cash Flows	10
Notes to the Statement of Cash Flows	11
Notes to the Financial Statements	12—18

The directors present their strategic report for the year ended 31 October 2025.

Review of the Business

REVIEW OF BUSINESS

The Company continues to operate in the infrastructure, utilities, conservation and refurbishment sectors of the

industry.

In the year ended 31 October 2025 sales were £10,604,439. This is a decrease of £1,375,719 on the previous year.

The Company made a profit after tax of £1,055,305

The Company carries out monthly financial reports. This enables a review of the key performance indicators; turnover,

operating costs, profitability and cash flow.

The Company expects to continue at a similar level of turnover and margin in the year to 31 October 2026.

Principal Risks and Uncertainties

Credit Risk- the principle risk is from non-payment of work carried out. This could be as a result of Customers going

into liquidation.

Credit checks are carried out and a tighter credit control has been introduced.

New mobile software has been introduced to enable on site variations to be recorded and approved at the time it is

requested. This has resulted in less disputes at the final account stage.

Availability of materials is also a concern. The limited supply has resulted in higher prices. There has also been a

increase in the price of scaffold boards.

On behalf of the board

Mr James Attridge

Director

30/07/2026

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J.F.E. Attridge (Scaffolding Services) Co. Limited

Company No. 01066986

Directors' Report For The Year Ended 31 October 2025

Directors' Report

The directors present their report and the financial statements for the year ended 31 October 2025.

Principal Activity

The company's principal activity continues to be that of scaffold erection.

Dividends

The value of dividends paid amounted to £221,100 .

The directors recommended a final dividend of nil.

Directors

The directors who held office during the year were as follows:

Mr James Attridge
Mr Richard Attridge
Mr Justin Cutbush	Appointed	08/12/2025

Statement of Directors' Responsibilities

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Directors' Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

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J.F.E. Attridge (Scaffolding Services) Co. Limited

Directors' Report (continued)

For The Year Ended 31 October 2025

Independent Auditors

The auditors, DTL Auditors Limited, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

On behalf of the board

Mr James Attridge

Director

30/07/2026

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Independent Auditor's Report

to the Members of

J.F.E. Attridge (Scaffolding Services) Co. Limited

Independent Auditor's Report

Opinion

We have audited the financial statements of J.F.E. Attridge (Scaffolding Services) Co. Limited for the year ended 31 October 2025 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 October 2025 and of its profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

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Independent Auditor's Report (continued)

to the Members of

J.F.E. Attridge (Scaffolding Services) Co. Limited

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 2—3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularties, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of rregularties, including fraud. The extent to which our procedures are capable of dectecting irregularties, including fraid, is detailed below:

· We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which

it operates and considered the risk of acts by the company that were contrary to applicable laws and regulations, including

fraud.

· We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement

due to fraud is higher than the risk of not detecting one from error, as fraud may involve deliberate concealment by, for

example, forgery or intentional misrepresentations, or through collusion.

· We focussed on laws and regulations which could give rise to a material misstatement in the financial statements,

including, but not limited to, the Companies Act 2006, FRS 102 The Financial Reporting Standard applicable in the UK and

Republic of Ireland and UK tax legislation.

· Our tests included agreeing the financial statement disclosures to underlying supporting documentation, enquiries with

management and enquiries of legal counsel.

There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws

and regulations is from the events and transactions reflected in the financial statements, the less likely we would become

aware of it.

As in all our audits, we also addressed the risk of management override of internal controls by testing journal entries and

evaluating whether there was evidence of management bias which represented a risk of material misstatement due to fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

John Tiltman (Senior Statutory Auditor)

for and on behalf of DTL Auditors Limited , Statutory Auditor

30/07/2026

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J.F.E. Attridge (Scaffolding Services) Co. Limited

Profit and Loss Account

For The Year Ended 31 October 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		10,604,439	11,980,158
Cost of sales		(8,252,785 )	(9,205,840 )

GROSS PROFIT		2,351,654	2,774,318

Administrative expenses		(1,324,558 )	(1,465,486 )
Other operating income		3,931	3,223

OPERATING PROFIT	4	1,031,027	1,312,055
Income from other current asset investments		93,842	92,376
Profit/(loss) on disposal of fixed assets		5,547	(3,730 )
Other interest receivable and similar income	9	248,646	384,401
Interest payable and similar charges	10	(885 )	(828 )

PROFIT BEFORE TAXATION		1,378,177	1,784,274
Tax on Profit	11	(322,872 )	(538,369 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		1,055,305	1,245,905

The notes on pages 11 to 18 form part of these financial statements.

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J.F.E. Attridge (Scaffolding Services) Co. Limited

Statement of Comprehensive Income

For The Year Ended 31 October 2025

Statement of Comprehensive Income

	2025	2024
	£	£
PROFIT FOR THE FINANCIAL YEAR	1,055,305	1,245,905
OTHER COMPREHENSIVE INCOME FOR THE YEAR	-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR	1,055,305	1,245,905

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J.F.E. Attridge (Scaffolding Services) Co. Limited

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 01066986

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	12		1,182,728		900,300

			1,182,728		900,300
CURRENT ASSETS
Debtors	13	2,483,389		3,000,761
Investments	14	1,398,282		-
Cash at bank and in hand		8,413,372		8,248,339

		12,295,043		11,249,100
Creditors: Amounts Falling Due Within One Year	15	(4,569,133 )		(4,050,661 )

NET CURRENT ASSETS (LIABILITIES)			7,725,910		7,198,439

TOTAL ASSETS LESS CURRENT LIABILITIES			8,908,638		8,098,739

PROVISIONS FOR LIABILITIES
Deferred Taxation	16		(274,889 )		(299,195 )

NET ASSETS			8,633,749		7,799,544

CAPITAL AND RESERVES
Called up share capital	18		4,565		4,565
Capital redemption reserve			1,348		1,348
Profit and Loss Account			8,627,836		7,793,631

SHAREHOLDERS' FUNDS			8,633,749		7,799,544

On behalf of the board

Mr James Attridge

Director

30/07/2026

The notes on pages 11 to 18 form part of these financial statements.

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J.F.E. Attridge (Scaffolding Services) Co. Limited

Statement of Changes in Equity

For The Year Ended 31 October 2025

Statement of Changes in Equity

	Share Capital	Capital Redemption	Profit and Loss Account	Total
	£	£	£	£
As at 1 November 2023	4,565	1,348	6,832,716	6,838,629
Profit for the year and total comprehensive income	-	-	1,245,905	1,245,905

Dividends paid	-	-	(284,990)	(284,990)

As at 31 October 2024 and 1 November 2024	4,565	1,348	7,793,631	7,799,544


Profit for the year and total comprehensive income	-	-	1,055,305	1,055,305

Dividends paid	-	-	(221,100)	(221,100)

As at 31 October 2025	4,565	1,348	8,627,836	8,633,749

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J.F.E. Attridge (Scaffolding Services) Co. Limited

Statement of Cash Flows

For The Year Ended 31 October 2025

Statement of Cash Flows

		2025	2024
	Notes	£	£
Cash flows from operating activities
Net cash generated from operations	1	2,614,588	373,545
Interest paid		(885 )	(828 )
Tax paid		(557,690 )	(550,505 )

Net cash generated from/(used in) operating activities		2,056,013	(177,788 )

Cash flows from investing activities
Purchase of tangible assets		(652,468 )	(275,452 )
Proceeds from disposal of tangible assets		94,306	17,000
Interest received		342,488	476,777

Net cash (used in)/generated from investing activities		(215,674 )	218,325

Cash flows from financing activities
Proceeds from issue of share capital		-	1
Equity dividends paid		(221,100 )	(284,990 )
Amount introduced by directors		-	82,000
Amount withdrawn by directors		(53,850)	-

Net cash used in financing activities		(274,950 )	(202,989 )



Increase/(decrease) in cash and cash equivalents		1,565,389	(162,452 )
Cash and cash equivalents at beginning of year	2	8,246,265	8,408,717

Cash and cash equivalents at end of year	2	9,811,654	8,246,265

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J.F.E. Attridge (Scaffolding Services) Co. Limited

Notes to the Statement of Cash Flows

For The Year Ended 31 October 2025

Notes to the Statement of Cash Flows

1. Reconciliation of profit for the financial year to cash generated from operations

	2025	2024
	£	£
Profit for the financial year	1,055,305	1,245,905
Adjustments for:
Tax on profit	322,872	538,369
Interest expense	885	828
Interest income	(248,646 )	(384,401 )
Income from investments	(93,842)	(92,376)
Depreciation of tangible assets	281,281	265,598
(Profit)/loss on disposal of tangible assets	(5,547)	3,730
Movements in working capital:
Decrease in trade and other debtors	517,372	188,802
Increase/(decrease) in trade and other creditors	784,908	(1,392,910 )

Net cash generated from operations	2,614,588	373,545

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

	2025	2024
	£	£
Cash at bank and in hand	8,413,372	8,248,339
Short term deposits including current asset investments (less than 3 months)	1,398,282	-
Overdraft facilities repayable on demand	-	(2,074 )

Cash and cash equivalents as stated in the Statement of Cash Flows	9,811,654	8,246,265

3. Analysis of changes in net funds

	As at 1 November 2024	Cash flows	As at 31 October 2025
	£	£	£
Cash at bank and in hand	8,248,339	165,033	8,413,372
Short term deposits including current asset investments (less than 3 months)	-	1,398,282	1,398,282
Overdraft facilities repayable on demand	(2,074)	2,074	-

Cash and cash equivalents	8,246,265	1,565,389	9,811,654

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J.F.E. Attridge (Scaffolding Services) Co. Limited

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

J.F.E. Attridge (Scaffolding Services) Co. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01066986 . The registered office is The Levels Indl. Estate, Brereton, Rugeley, Staffs., WS15 1RD.

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

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Improvements	10% straight line
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on cost

2.5. Investments

Investments consist of short-term investments that are readily convertible into cash and are stated at cost

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

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J.F.E. Attridge (Scaffolding Services) Co. Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.8. Financial Instruments

The client only enters into basic financial intrument transactions that result in the recognition of financial assets and laibilities like trade and other accounts receivable and payable, bank loans and loans to related parties.

Financial assets, are assessed for indicators of impairment at the end of reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss account.

For financial assets carried at amortised cos, the amount of impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated future cash flows, discounted at the financial asset's original effective interest rate.

For finanacial assets measured at cost less impairment, the imapirment loss is measured as the difference between the asset's carrying amount and best estimate od the recoverable amount, which is an approximation of the amount the company would receive for the assets if it was sold at t he balance sheet date.

2.9. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.10. Provisions and Contingencies

Provisions

Provisions are recognised when the company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as a finance cost.

Contingencies

Contingent liabilities are not recognised. Contingent liabilities arise as a result of past events when (i) it is not probable that there will be an outflow of resources or that the amount cannot be reliably measured at the reporting date or (ii) when the existence will be confirmed by the occurrence or non-occurrence of uncertain future events not wholly within the company’s control. Contingent liabilities are disclosed in the financial statements unless the probability of an outflow of resources is remote.

Contingent assets are not recognised. Contingent assets are disclosed in the financial statements when an inflow of economic benefits is probable.

2.11. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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J.F.E. Attridge (Scaffolding Services) Co. Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.12. Trade and other debtors

Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such, cases, the receivable are stated at cost less impairment losses for bad and doubtful debts.

2.13. Trade and other creditors

Trade and other creditors are initially recignised at the transaction price and thereafter stated at amortised cost using the effective interest rate method unless the effect of discounting would ne immaterial, in which case they are stated at cost.

2.14. Related parties

For the purpose of these finacial statements, a party is considered to be related to the Company if:

(i) the party has the ability, directly or indirectly, through one or more intermediaries, to control the company or exercise significant influence over the company in making financial and operating policy decisions, or has joint control over the company.

(ii) the company and the party are sunject to common control.

Close family members of an individual are those family members who may be expected to influence, or be influenced by, the individual in their dealings with the entity.

3. Other Operating Income

	2025	2024
	£	£
Other operating income	3,931	3,223

	3,931	3,223

4. Operating Profit

The operating profit is stated after charging:

	2025	2024
	£	£
Bad debts	89,736	90,361
Depreciation of tangible fixed assets	281,281	265,598

5. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2025	2024
	£	£
Audit Services
Audit of the company's financial statements	6,500	6,000

6. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	2025	2024
	£	£
Wages and salaries	3,943,231	4,222,906
Social security costs	415,874	418,582
Other pension costs	69,000	209,406

	4,428,105	4,850,894

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J.F.E. Attridge (Scaffolding Services) Co. Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Average Number of Employees

Average number of employees, including directors, during the year was: 79 (2024: 81)

8. Directors' remuneration

	2025	2024
	£	£
Emoluments	85,754	85,905
Company contributions to money purchase pension schemes	-	20,000

	85,754	105,905

The number of directors to whom retirement benefits were accruing was as follows:

	2025		2024
Money purchase pension schemes	2		2

9. Interest Receivable and Similar Income

	2025	2024
	£	£
Bank interest receivable	248,646	384,401
Interest from other current asset investments - unlisted	93,842	92,376

	342,488	476,777

10. Interest Payable and Similar Charges

	2025	2024
	£	£
Bank loans and overdrafts	885	828

11. Tax on Profit

The tax charge on the profit for the year was as follows:

	Tax Rate		2025	2024
	2025	2024	£	£
Current tax
UK Corporation Tax	25.0%	25.0%	347,178	468,376
Prior period adjustment			-	74,698

			347,178	543,074
Deferred Tax
Deferred taxation			(24,306 )	(4,705 )


Total tax charge for the period			322,872	538,369

The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:

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J.F.E. Attridge (Scaffolding Services) Co. Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

	2025	2024
	£	£
Profit before tax	1,378,177	1,784,274

Tax on profit at 25% (UK standard rate)	344,544	446,069
Goodwill/depreciation not allowed for tax	70,320	66,399
Expenses not deductible for tax purposes	9,236	23,986
Capital allowances	(53,424 )	(47,010 )
Prior period adjustment	-	74,698
Revenue exempt from taxation	(23,460 )	(23,094 )
Changes in pension fund prepayment	(38 )	2,026
Deferred tax from unrecognised tax loss or credit	(24,306 )	(4,705 )

Total tax charge for the period	322,872	538,369

12. Tangible Assets

	Land & Property
	Improvements	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 November 2024	411,815	2,121,878	135,796	2,669,489
Additions	417,632	213,770	21,066	652,468
Disposals	-	(436,360 )	8,180	(428,180 )

As at 31 October 2025	829,447	1,899,288	165,042	2,893,777

Depreciation
As at 1 November 2024	363,868	1,307,901	97,420	1,769,189
Provided during the period	18,158	234,753	28,370	281,281
Disposals	-	(347,601 )	8,180	(339,421 )

As at 31 October 2025	382,026	1,195,053	133,970	1,711,049

Net Book Value
As at 31 October 2025	447,421	704,235	31,072	1,182,728

As at 1 November 2024	47,947	813,977	38,376	900,300

13. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,070,488	2,492,274
Other debtors	412,901	508,487

	2,483,389	3,000,761

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J.F.E. Attridge (Scaffolding Services) Co. Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

14. Current Asset Investments

	2025	2024
	£	£
Short term deposits	1,398,282	-

15. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	463,053	261,162
Bank loans and overdrafts	-	2,074
Other creditors	3,943,879	3,403,909
Corporation tax	(31,802 )	178,710
Taxation and social security	88,105	95,361
Accruals and deferred income	105,898	109,445

	4,569,133	4,050,661

16. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	274,889	299,195

17. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 November 2024	299,195	299,195
Deferred taxation	(24,306 )	(24,306 )

Balance at 31 October 2025	274,889	274,889

18. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
4,564 Ordinary A shares of £ 1.00 each	4,564	4,564
1 Ordinary B shares of £ 1.00 each	1	1

	4,565	4,565

19. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

During the year the charge to the profit and loss account in respect of defined contribution schemes was £69,000 (2024: £209,406).

At the balance sheet date contributions of £20,214 (2024: £19,537) were due to the fund and are included in creditors.

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J.F.E. Attridge (Scaffolding Services) Co. Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

20. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	221,100	284,990

21. Related Party Disclosures

At at 31 October 2025, the total amount owed to Atthire Ltd was £3,579,341 (2024: £3,553,341). The amount due from Atthire Ltd was £8,000 (2024 : £568,000). During the period there were intercompany sales from Atthire Ltd of £2,600,000 (2024: £3,270,000), transactions with Atthire Ltd are on normal commercial terms.

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