R B C SCAFFOLDING LIMITED


Directors	LANG, Jane Elizabeth
	LANG, Steve


Registered Address	1 Gemini Court
	42a Throwley Way,
	Sutton
	SM1 4AF


Registered Number	07179792 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		920,860		1,138,941
			920,860		1,138,941
Current assets
Debtors	4	167,266		183,435
Cash at bank and on hand		8,878		107,645
		176,144		291,080
Creditors amounts falling due within one year	5	(561,452)		(938,174)
Net current assets (liabilities)			(385,308)		(647,094)
Total assets less current liabilities			535,552		491,847
Creditors amounts falling due after one year	6		(34,479)		(25,140)
Provisions for liabilities	8		(74,945)		(165,301)
Net assets			426,128		301,406
Capital and reserves
Called up share capital			50		50
Revaluation reserve			53,394		300,000
Other reserves			50		50
Profit and loss account			372,634		1,306
Shareholders' funds	9		426,128		301,406

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 August 2026, and are signed on its behalf by:

LANG, Steve
Director
Registered Company No. 07179792

R B C SCAFFOLDING LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration date.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet.

	Trade and other 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.

Trade and other 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.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Trade and other 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.

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. 

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	6		6

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	1,802,551	504,346	14,102	2,320,999
Additions	30,000	76,250	705	106,955
Disposals	-	(147,278)	-	(147,278)
At 31 March 26	1,832,551	433,318	14,807	2,280,676
Depreciation and impairment
At 01 April 25	861,732	309,905	10,421	1,182,058
Charge for year	242,705	63,151	1,096	306,952
On disposals	-	(129,194)	-	(129,194)
At 31 March 26	1,104,437	243,862	11,517	1,359,816
Net book value
At 31 March 26	728,114	189,456	3,290	920,860
At 31 March 25	940,819	194,441	3,681	1,138,941

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	77,340	60,862
Other debtors	89,926	122,573
Total	167,266	183,435

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	262,845	574,435
Bank borrowings and overdrafts	96,022	31,063
Taxation and social security	118,327	140,448
Finance lease and HP contracts	71,970	115,556
Other creditors	12,288	76,672
Total	561,452	938,174

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	34,479	25,140
Total	34,479	25,140

7.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	106,449		140,696

8.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	74,945	165,301
Total	74,945	165,301

9.	Revaluation reserve


		£
	Reserve at 01 April 25	300,000
	Revaluations of plant, property and equipment	(328,808)
	Deferred Tax on Revaluations	82,202
	At 31 March 26	53,394

10.	Further information regarding the company's financial position
	The company has entered into charges with Lloyds TSB Commercial Finance Ltd by way of fixed and floating charges on the company's assets. During the year, the company has made charitable donations of £nil (2025: £6,338).