Registration number: 10442967

CM23 Scaffolding Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

CM23 Scaffolding Ltd

Company Information

Director

Heather Curtis

Company secretary

David Rose

Registered office

5 Ducketts Wharf South Street Bishop's Stortford Hertfordshire CM23 3AR

Accountants

Mansell & Co Chartered Certified Accountants5 Ducketts Wharf South Street Bishop Stortford Hertfordshire CM23 3AR

CM23 Scaffolding Ltd

(Registration number: 10442967)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	66,105	71,624
Current assets
Debtors	5	2,964	16,625
Creditors: Amounts falling due within one year	6	(87,545)	(90,830)
Net current liabilities		(84,581)	(74,205)
Total assets less current liabilities		(18,476)	(2,581)
Creditors: Amounts falling due after more than one year	6	(8,695)	(2,700)
Net liabilities		(27,171)	(5,281)
Capital and reserves
Called up share capital	7	2	2
Retained earnings		(27,173)	(5,283)
Shareholders' deficit		(27,171)	(5,281)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 August 2026
 

......................................... Heather Curtis Director

CM23 Scaffolding Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
5 Ducketts Wharf
South Street
Bishop's Stortford
Hertfordshire
CM23 3AR

These financial statements were authorised for issue by the director on 10 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

CM23 Scaffolding Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance basis
Motor vehicles	25% reducing balance basis
Scaffolding equipment	15% reducing balance basis

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

CM23 Scaffolding Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	121,095	62,213	8,800	192,108
Additions	-	-	11,800	11,800
Disposals	-	-	(8,800)	(8,800)
At 31 December 2025	121,095	62,213	11,800	195,108
Depreciation
At 1 January 2025	92,328	20,237	7,919	120,484
Charge for the year	7,192	6,296	2,950	16,438
Eliminated on disposal	-	-	(7,919)	(7,919)
At 31 December 2025	99,520	26,533	2,950	129,003
Carrying amount
At 31 December 2025	21,575	35,680	8,850	66,105
At 31 December 2024	28,767	41,976	881	71,624

5

Debtors

Current	2025 £	2024 £
Trade debtors	2,800	16,625
Other debtors	164	-
	2,964	16,625

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	18,009	9,512
Trade creditors		2,556	138
Taxation and social security		725	9,524
Accruals and deferred income		2,235	2,123
Other creditors		64,020	69,533
		87,545	90,830

Creditors: amounts falling due after more than one year

CM23 Scaffolding Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	8,695	2,700

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	8,695	2,700

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	12,202	2,194
Bank overdrafts	5,807	7,318
	18,009	9,512