REGISTERED NUMBER: 06031148 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

J. P. M. SCAFFOLDING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Horan

Ms L Horan

SECRETARY:

Ms L Horan

REGISTERED OFFICE:

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

REGISTERED NUMBER:

06031148 (England and Wales)

ACCOUNTANTS:

Sargeant Partnership Limited

Chartered Accountants

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

FIXED ASSETS

Tangible assets

4

105,754

79,228

CURRENT ASSETS

Debtors

5

79,837

65,603

Cash at bank

96,131

161,972

175,968

227,575

CREDITORS

Amounts falling due within one year

6

25,674

27,175

NET CURRENT ASSETS

150,294

200,400

TOTAL ASSETS LESS CURRENT LIABILITIES

256,048

279,628

CREDITORS

Amounts falling due after more than one year

7

(11,005

)

(3,675

)

PROVISIONS FOR LIABILITIES

(26,439

)

(19,808

)

NET ASSETS

218,604

256,145

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

218,602

256,143

SHAREHOLDERS' FUNDS

218,604

256,145

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

M A Horan - Director

1.	STATUTORY INFORMATION

J. P. M. 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.

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% per annum on reducing balance

Fixtures and fittings

-

25% per annum on reducing balance

Motor vehicles

-

25% per annum on 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

233,636

333

256,682

490,651

Additions

-

-

66,545

66,545

Disposals

-

-

(19,895

)

(19,895

)

At 31 December 2025

233,636

333

303,332

537,301

DEPRECIATION

At 1 January 2025

230,380

326

180,717

411,423

Charge for year

814

2

33,028

33,844

Eliminated on disposal

-

-

(13,720

)

(13,720

)

At 31 December 2025

231,194

328

200,025

431,547

NET BOOK VALUE

At 31 December 2025

2,442

5

103,307

105,754

At 31 December 2024

3,256

7

75,965

79,228

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

Motor

vehicles

£

COST

At 1 January 2025

18,316

Additions

47,545

At 31 December 2025

65,861

DEPRECIATION

At 1 January 2025

13,125

Charge for year

12,194

At 31 December 2025

25,319

NET BOOK VALUE

At 31 December 2025

40,542

At 31 December 2024

5,191

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

19,240

11,680

Other debtors

60,597

53,923

79,837

65,603

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,166

10,491

Hire purchase contracts

10,160

500

Trade creditors

5,413

644

Taxation and social security

-

10,010

Other creditors

5,935

5,530

25,674

27,175

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

3,675

Hire purchase contracts

11,005

-

11,005

3,675

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Share capital 1

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1 January 2025

256,143

Deficit for the year

(4,541

)

Dividends

(33,000

)

At 31 December 2025

218,602

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the company owed the directors £1,073 (2024: The company owed the Directors £576).

Dividends were voted in the year of £33,000 to the shareholders. (2024: £65,000).

11.	ULTIMATE CONTROLLING PARTY

The company is jointly owned and controlled by the shareholders M Horan and L Horan by virtue of equal shareholdings. There is no ultimate controlling party.