Ashton Scaffolding Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—8

1. General Information

Ashton Scaffolding Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03344160 . The registered office is 189 South Liberty Lane, Ashton, Bristol, Bristol, BS3 2TN.

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 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are a cherish number plate It is amortised to the profit and loss account over its estimated economic life of 20 years.

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:

Freehold	2% straight line
Plant & Machinery	10% straight line
Motor Vehicles	25% reducing balance
Office equipment	25% straight line

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Ashton Scaffolding Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.5. 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.

2.6. Financial Instruments

The company holds the following financial instruments:

Short term trade and other debtors and creditors and;

Cash and bank balances.

All financial instruments are classified as basic.

Recognition and measurement

The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecgonised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company's obligations are discharged, expire or are cancelled.

Except for bank loans, such instruments are initially measured at transaction price, including transaction costs and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

2.7. 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.

...CONTINUED

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Ashton Scaffolding Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.7. Taxation - continued

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 21 (2025: 27)

4. Intangible Assets

	Other
	£
Cost
As at 1 May 2025	-
Additions	41,000

As at 30 April 2026	41,000

Amortisation
As at 1 May 2025	-
Provided during the period	1,367

As at 30 April 2026	1,367

Net Book Value
As at 30 April 2026	39,633

As at 1 May 2025	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Office equipment	Total
	£	£	£	£	£
Cost
As at 1 May 2025	270,502	3,679,912	1,015,839	46,284	5,012,537
Additions	5,215	85,669	131,549	2,640	225,073
Disposals	-	-	(172,412 )	-	(172,412 )

As at 30 April 2026	275,717	3,765,581	974,976	48,924	5,065,198

...CONTINUED

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Ashton Scaffolding Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

Depreciation
As at 1 May 2025	123,798	2,315,523	646,288	44,217	3,129,826
Provided during the period	5,455	232,840	103,529	1,346	343,170
Disposals	-	-	(159,207 )	-	(159,207 )

As at 30 April 2026	129,253	2,548,363	590,610	45,563	3,313,789

Net Book Value
As at 30 April 2026	146,464	1,217,218	384,366	3,361	1,751,409

As at 1 May 2025	146,704	1,364,389	369,551	2,067	1,882,711

6. Investments

	Other
	£
Cost or Valuation
As at 1 May 2025	3,452,147
Additions	103,855
Disposals	(1,556 )
Revaluations	183,246

As at 30 April 2026	3,737,692

Provision
As at 1 May 2025	-

As at 30 April 2026	-

Net Book Value
As at 30 April 2026	3,737,692

As at 1 May 2025	3,452,147

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	410,755	346,431
Prepayments and accrued income	131,847	162,171
Other debtors	24,454	27,145
Director's loan account	131,282	-

	698,338	535,747
Due after more than one year
Other debtors	26,913	32,033

	725,251	567,780

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Ashton Scaffolding Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	154,549	40,781
Corporation tax	(28,340 )	356,896
Other taxes and social security	14,558	6,544
VAT	27,922	19,664
Net wages	11,984	-
Other creditors	55,222	60,314
Accruals and deferred income	138,823	15,104
Director's loan account	-	107

	374,718	499,410

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
14 Ordinary A shares of £ 0.10 each	1	1
21 Ordinary B shares of £ 0.10 each	2	2
25 Ordinary C shares of £ 0.10 each	3	3

	6	6

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	17,210	18,111
Later than one year and not later than five years	1,824	19,035

	19,034	37,146

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 May 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2026
	£	£	£	£	£
Mr Paul Farmer	-	(134,000 )	2,718	-	(131,282 )

The above loan is unsecured, subject to interest at 5% and repayable on demand.

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Ashton Scaffolding Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

12. Related Party Transactions

At the balance sheet date a balance of £17,221 (2025: £17,221) included within other debtors,was due from Bryant Scaffolding Services Limited. This loan is interest free and repayable on demand. P Farmer is a person with significant control of that company.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		39,633		-
Tangible Assets	5		1,751,409		1,882,711
Investments	6		3,737,692		3,452,147

			5,528,734		5,334,858
CURRENT ASSETS
Debtors	7	725,251		567,780
Cash at bank and in hand		997,348		1,125,379

		1,722,599		1,693,159
Creditors: Amounts Falling Due Within One Year	8	(374,718 )		(499,410 )

NET CURRENT ASSETS (LIABILITIES)			1,347,881		1,193,749

TOTAL ASSETS LESS CURRENT LIABILITIES			6,876,615		6,528,607

PROVISIONS FOR LIABILITIES
Deferred Taxation			(379,535 )		(434,002 )

NET ASSETS			6,497,080		6,094,605

CAPITAL AND RESERVES
Called up share capital	9		6		6
Capital redemption reserve			4		4
Profit and Loss Account			6,497,070		6,094,595

SHAREHOLDERS' FUNDS			6,497,080		6,094,605