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Company Registration No. 03402437 (England and Wales)
BOUNDARY SCAFFOLDING LIMITED Unaudited accounts for the year ended 31 March 2026
BOUNDARY SCAFFOLDING LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BOUNDARY SCAFFOLDING LIMITED Company Information for the year ended 31 March 2026
Director
GRIFFITHS-CLACK, Jonathan Lee
Company Number
03402437 (England and Wales)
Registered Office
4 CRICKLADE COURT CRICKLADE STREET SWINDON WILTSHIRE SN1 3EY
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BOUNDARY SCAFFOLDING LIMITED Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
201,384
205,658
Current assets
Debtors
5
182,814
91,040
Cash at bank and in hand
292,793
309,452
475,607
400,492
Creditors: amounts falling due within one year
6
(137,165)
(119,400)
Net current assets
338,442
281,092
Total assets less current liabilities
539,826
486,750
Creditors: amounts falling due after more than one year
7
-
(25,565)
Net assets
539,826
461,185
Capital and reserves
Called up share capital
2
2
Profit and loss account
539,824
461,183
Shareholders' funds
539,826
461,185
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 May 2026 and were signed on its behalf by
GRIFFITHS-CLACK, Jonathan Lee Director Company Registration No. 03402437
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BOUNDARY SCAFFOLDING LIMITED Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
BOUNDARY SCAFFOLDING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 03402437. The registered office is 4 CRICKLADE COURT, CRICKLADE STREET, SWINDON, WILTSHIRE, SN1 3EY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25/10 Reducing Balance
Motor vehicles
25 Reducing Balance
Fixtures & fittings
25 Reducing Balance
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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BOUNDARY SCAFFOLDING LIMITED Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
570,460
169,384
1,343
741,187
Additions
42,375
6,375
557
49,307
Disposals
-
(7,174)
-
(7,174)
At 31 March 2026
612,835
168,585
1,900
783,320
Depreciation
At 1 April 2025
515,786
19,265
478
535,529
Charge for the year
10,620
35,977
244
46,841
On disposals
-
(434)
-
(434)
At 31 March 2026
526,406
54,808
722
581,936
Net book value
At 31 March 2026
86,429
113,777
1,178
201,384
At 31 March 2025
54,674
150,119
865
205,658
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
182,814
91,040
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
41,110
32,282
Obligations under finance leases and hire purchase contracts
25,565
25,585
Trade creditors
297
12,634
Taxes and social security
67,692
46,398
Loans from directors
1
1
Accruals
2,500
2,500
137,165
119,400
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Obligations under finance leases and hire purchase contracts
-
25,565
8
Average number of employees
During the year the average number of employees was 5 (2025: 5).
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