RAS Scaffolding Ltd - Filleted accounts

Registered number

13820409

RAS Scaffolding Ltd

Filleted Accounts

31 December 2025

RAS Scaffolding Ltd
Registered number:		13820409
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		129,611			118,980

Current assets
Debtors	4	54,068			46,808
Cash at bank and in hand		122,621			34,041
		176,689			80,849

Creditors: amounts falling due within one year	5	(107,403)			(92,459)

Net current assets/(liabilities)			69,286			(11,610)

Net assets			198,897			107,370

Capital and reserves
Called up share capital			3			3
Profit and loss account			198,894			107,367

Shareholders' funds			198,897			107,370

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Smith
Director
Approved by the board on 13 August 2026

RAS Scaffolding Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Motor vehicle	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

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


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			13		9


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	81,236		103,932		185,168
	Additions	27,833		26,002		53,835
	At 31 December 2025	109,069		129,934		239,003

	Depreciation
	At 1 January 2025	33,591		32,597		66,188
	Charge for the year	18,870		24,334		43,204
	At 31 December 2025	52,461		56,931		109,392

	Net book value
	At 31 December 2025	56,608		73,003		129,611
	At 31 December 2024	47,645		71,335		118,980


4	Debtors			2025		2024
£					£

	Trade debtors			9,875		-
	Other debtors			44,193		46,808
				54,068		46,808


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			59,119		73,900
	Trade creditors			1,600		1,400
	Taxation and social security costs			37,182		9,242
	Other creditors			9,502		7,917
				107,403		92,459


6	Controlling party

	The company is controlled by all 3 directors by virtue of their equal share holding.


7	Other information

	RAS Scaffolding Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unt 10 Monsall Mill
	Monsall Road
	Manchester
	England
	M40 8NQ