Cheltenham & Gloucester Scaffolding Limited

Cheltenham & Gloucester Scaffolding Limited
Contents Page
For the year ended 31 December 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Cheltenham & Gloucester Scaffolding Limited Accountants' Report For the year ended 31 December 2025
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 December 2025. We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements. On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view. You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited. The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance. .................................................... MBS Accountants Conway House Worcester Street Gloucester GL1 3AJ 11 September 2026 1

Cheltenham & Gloucester Scaffolding Limited
Accountants' Report
For the year ended 31 December 2025

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 December 2025.

We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

....................................................
MBS Accountants
Conway House
Worcester Street
Gloucester
GL1 3AJ
11 September 2026

1

Cheltenham & Gloucester Scaffolding Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	121,374	65,625
		121,374	65,625
Current assets
Debtors		617,452	525,327
Cash at bank and in hand		127,381	110,302
		744,833	635,629
Creditors: amount falling due within one year		(154,758)	(155,124)
Net current assets		590,075	480,505

Total assets less current liabilities		711,449	546,130
Creditors: amount falling due after more than one year		(89,316)	(29,868)
Provisions for liabilities		(20,085)	(16,406)
Net assets		602,048	499,856

Capital and reserves
Called up share capital	5	200	200
Capital Redemption Reserve		100	100
Profit and loss account		601,748	499,556
Shareholders' funds		602,048	499,856

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 11 September 2026 and were signed on its behalf by:

-------------------------------
Ben CLARKE
Director

2

Cheltenham & Gloucester Scaffolding Limited
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

Cheltenham & Gloucester Scaffolding Limited is a private company, limited by shares, registered in England and Wales, registration number 08336516, registration address SMALL BARN MYTHE FARM, MYTHE ROAD , TEWKESBURY, Gloucestershire, GL20 6EA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20 Straight Line
Motor Vehicles	25 Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 4).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 January 2025	99,000	99,000
Additions	-	-
Disposals	-	-
At 31 December 2025	99,000	99,000
Amortisation
At 01 January 2025	99,000	99,000
Charge for year	-	-
On disposals	-	-
At 31 December 2025	99,000	99,000
Net book values
At 31 December 2025	-	-
At 31 December 2024	-	-

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Improvements to property	Total
	£	£	£	£
At 01 January 2025	48,780	204,636	-	253,416
Additions	16,916	52,352	20,000	89,268
Disposals	-	-	-	-
At 31 December 2025	65,696	256,988	20,000	342,684
Depreciation
At 01 January 2025	36,790	151,002	-	187,792
Charge for year	13,140	18,378	2,000	33,518
On disposals	-	-	-	-
At 31 December 2025	49,930	169,380	2,000	221,310
Net book values
Closing balance as at 31 December 2025	15,766	87,608	18,000	121,374
Opening balance as at 01 January 2025	11,990	53,635	-	65,625

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
200 Class A shares of £1.00 each	200		200
	200		200

3

Registered Number: 08336516
England and Wales
Abridged Accounts

for the year ended 31 December 2025
for
CHELTENHAM & GLOUCESTER SCAFFOLDING LIMITED