REGISTERED NUMBER: 06156473 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

The Ladder Association Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Bennett

D J Gray

S J Booker

REGISTERED OFFICE:

167-169 Great Portland Street

Fifth Floor

London

W1W 5PF

REGISTERED NUMBER:

06156473 (England and Wales)

AUDITORS:

McDougall Johnstone Limited

Chartered Certified Accountants

Statutory Auditor

280a St Vincent Street

Glasgow

G2 5RL

FIXED ASSETS

Intangible assets

4

558

1,560

Tangible assets

5

473

631

Investments

6

298,000

-

299,031

2,191

CURRENT ASSETS

Stocks

1,115

1,014

Debtors

39,169

291,450

Cash at bank

269,694

292,355

309,978

584,819

CREDITORS

Amounts falling due within one year

(60,297

)

(57,676

)

NET CURRENT ASSETS

249,681

527,143

TOTAL ASSETS LESS CURRENT LIABILITIES

548,712

529,334

CREDITORS

Amounts falling due after more than one year

(19,445

)

(24,537

)

NET ASSETS

529,267

504,797

RESERVES

Income and expenditure account

529,267

504,797

529,267

504,797

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

P Bennett - Director

1.	STATUTORY INFORMATION

The Ladder Association Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding Value Added Tax.

Intangible assets software development

Costs associated with the development of a facility to allow online participation in courses have been capitalised and will be amortised over a period of 5 years. Provision is made for any impairment.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

30,368

AMORTISATION

At 1 January 2025

28,808

Amortisation for year

1,002

At 31 December 2025

29,810

NET BOOK VALUE

At 31 December 2025

558

At 31 December 2024

1,560

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

2,266

DEPRECIATION

At 1 January 2025

1,635

Charge for year

158

At 31 December 2025

1,793

NET BOOK VALUE

At 31 December 2025

473

At 31 December 2024

631

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

Additions

298,000

At 31 December 2025

298,000

NET BOOK VALUE

At 31 December 2025

298,000

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Ian McDougall FCCA (Senior Statutory Auditor)

for and on behalf of McDougall Johnstone Limited

8.	RELATED PARTY DISCLOSURES

Directors in The Ladder Association Limited, are also directors in Prefabricated Access Suppliers and Manufacturers Association Limited (PASMA) , Access Industry Management and Services Limited (AIMS) and Access Industry Forum(AIF), Test and Research Centre Limited, Test and Research Centre Holdings Limited and Test and Research Group Limited.

Loans due from Test and Research Centre Holdings Limited and Test and Research Centre Limited, were repaid in full in the year (2024: £250,000). The Directors Peter Bennett, Steven John Booker and David Joseph Gray are directors and members of these companies and are considered to be persons of significant control.

During the year, services totalling £263,382 (2024: £210,294) were purchased from the above companies.

During the year, charitable donations of £7,545 (2024: £8,178) were made to No Falls Foundation. A charity of which directors of The Ladder Association Limited, are also trustees