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Registered number: 07075946
Essential Scaffolding Group (London) Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07075946
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 375,802 352,796
375,802 352,796
CURRENT ASSETS
Debtors 5 1,149,356 997,597
Cash at bank and in hand 1,461,053 1,292,056
2,610,409 2,289,653
Creditors: Amounts Falling Due Within One Year 6 (408,546 ) (430,641 )
NET CURRENT ASSETS (LIABILITIES) 2,201,863 1,859,012
TOTAL ASSETS LESS CURRENT LIABILITIES 2,577,665 2,211,808
Creditors: Amounts Falling Due After More Than One Year 7 - (36,092 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (65,916 ) (55,573 )
NET ASSETS 2,511,749 2,120,143
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 2,511,747 2,120,141
SHAREHOLDERS' FUNDS 2,511,749 2,120,143
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For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr G Conley
Director
27/08/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Essential Scaffolding Group (London) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07075946 .
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. 
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. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. New acquisitions are only capitalised if the cost exceeds £1,500; for plant & machinery, new acquisitions are only capitalised if the cost exceeds £5,000. 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:
Leasehold 25% straight line
Plant & Machinery 25% reducing balance (50% straight line for new additions from 2018)
Motor Vehicles 25% reducing balance (straight line for new additions)
Computer Equipment 25% reducing balance (straight line for new additions)
2.4. Financial Instruments
Debt instruments, other than those wholly repayable within one year, are initially measured at transaction price including transaction costs, and subsequently at amortised cost using the effective interest rate method.  Bank loans are stated at amortised cost.  The loan interest rate is a fixed rate of interest plus BOE base rate.  It has been assumed that the base rate will not vary significantly throughout the remaining loan term.
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2.5. 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 year 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees during the year was: 8 (2024: 8)
8 8
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2024 61,346 752,964 543,424 4,699 1,362,433
Additions - 236,661 - - 236,661
Disposals - - (20,995 ) - (20,995 )
As at 30 November 2025 61,346 989,625 522,429 4,699 1,578,099
Depreciation
As at 1 December 2024 61,346 652,508 291,494 4,289 1,009,637
...CONTINUED
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Provided during the period - 129,222 82,648 102 211,972
Disposals - - (19,312 ) - (19,312 )
As at 30 November 2025 61,346 781,730 354,830 4,391 1,202,297
Net Book Value
As at 30 November 2025 - 207,895 167,599 308 375,802
As at 1 December 2024 - 100,456 251,930 410 352,796
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 256,383 207,875
Other debtors 232,959 129,708
489,342 337,583
Due after more than one year
Amounts owed by group undertakings 660,014 660,014
1,149,356 997,597
At the balance sheet date, £660,014 was owed by Essential Holdings Limited, the parent company. This loan is interest free and repayable upon notice of 12 months and 1 day.
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 96,009 78,017
Bank loans and overdrafts 27,866 31,370
Other creditors 41,545 18,796
Taxation and social security 243,126 302,458
408,546 430,641
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 36,092
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8. Secured Creditors
Of the creditors the following amounts are secured:
The bank loan is secured with a fixed and floating charge over all assets.
2025 2024
£ £
Bank loans and overdrafts 27,866 67,462
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
2025 2024
Allotted, called up and fully paid £ £
50 Ordinary Shares of £ 0.010 each 1 1
50 Ordinary A shares of £ 0.010 each 1 1
2 2
Shares in issue are 50 ordinary £0.01 and 50 ordinary A £0.01 shares - these are rounded to the nearest £1 above. Both share types rank pari passu except that different rates of dividend can be paid.
10. Parent Undertaking and Controlling Party
The company's immediate and parent undertaking is Essential Holdings Limited . Essential Holdings Limited is incorporated in England & Wales. There is no ultimate controlling party as Essential Holdings Limited is controlled in combination.
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