REGISTERED NUMBER: 11675070 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

STONE CROSS SCAFFOLDING LTD

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

I TOYE

B RICHARDS

SECRETARY:

MERLIN BUSINESS SERVICES UK LTD

REGISTERED OFFICE:

STAFFORDSHIRE KNOT

PINFOLD STREET

WEDNESBURY

WS10 8TE

REGISTERED NUMBER:

11675070 (England and Wales)

ACCOUNTANTS:

MERLIN ACCOUNTANCY & PAYROLE SERVICES LTD

STAFFORDSHIRE KNOT

PINFOLD STREET

WEDNESBURY

WS10 8TE

The directors present their report with the financial statements of the company for the year ended 31 March 2026.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2025 to the date of this report.

I TOYE

B RICHARDS

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

I TOYE - Director

1 June 2026

TURNOVER

658,514

790,083

Cost of sales

462,496

531,474

GROSS PROFIT

196,018

258,609

Administrative expenses

188,608

181,896

OPERATING PROFIT

7,410

76,713

Interest receivable and similar income

2

-

7,412

76,713

Interest payable and similar expenses

7,552

2,513

(LOSS)/PROFIT BEFORE TAXATION

(140

)

74,200

Tax on (loss)/profit

-

15,913

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(140

)

58,287

CURRENT ASSETS

Stocks

50,000

-

Debtors

5

237,531

114,511

Cash at bank and in hand

13,412

57,062

300,943

171,573

CREDITORS

Amounts falling due within one year

6

173,490

38,796

NET CURRENT ASSETS

127,453

132,777

TOTAL ASSETS LESS CURRENT LIABILITIES

127,453

132,777

CREDITORS

Amounts falling due after more than one year

7

43,432

48,616

NET ASSETS

84,021

84,161

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

83,921

84,061

SHAREHOLDERS' FUNDS

84,021

84,161

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 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 1 June 2026 and were signed on its behalf by:

I TOYE - Director

1.	STATUTORY INFORMATION

STONE CROSS SCAFFOLDING LTD 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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

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 5 (2025 - 3 ) .

4.

DIVIDENDS

31/3/26

31/3/25

£

£

ORDINARY shares of 1.00 each

Final

-

20,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

61,256

-

Bibby Factoring

-

(34,581

)

CIS Tax suffered

167,219

145,812

VAT

9,056

3,280

237,531

114,511

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans and overdrafts

400

400

Trade creditors

5

4

Tax

15,696

27,199

Directors' current accounts

155,664

10,085

Accrued expenses

1,725

1,108

173,490

38,796

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Funding Circle Loan

27,117

48,616

Other loans - 1-2 years

16,315

-

43,432

48,616