Company No: 04393618 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	138,214		143,281
		138,214		143,281
Current assets
Stocks		0		1,766
Debtors	5	125,593		96,960
Cash at bank and in hand		57,923		50,888
		183,516		149,614
Creditors: amounts falling due within one year	6	( 210,018)		( 128,410)
Net current (liabilities)/assets		(26,502)		21,204
Total assets less current liabilities		111,712		164,485
Creditors: amounts falling due after more than one year	7	( 43,694)		( 77,194)
Provision for liabilities		( 26,303)		( 28,785)
Net assets		41,715		58,506
Capital and reserves
Called-up share capital		2		2
Profit and loss account		41,713		58,504
Total shareholders' funds		41,715		58,506

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Callaway Scaffolds Limited (registered number: 04393618) were approved and authorised for issue by the Board of Directors on 03 August 2026. They were signed on its behalf by:

C R Callaway Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Callaway Scaffolds Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Storridge Farm Storridge Road, West Wilts Trading Estate, Westbury, BA13 4HY, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	14		17

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2025	15,000		15,000
At 31 March 2026	15,000		15,000
Accumulated amortisation
At 01 April 2025	15,000		15,000
At 31 March 2026	15,000		15,000
Net book value
At 31 March 2026	0		0
At 31 March 2025	0		0

4. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£
Cost
At 01 April 2025	634,395		367,355		33,316		1,035,066
Additions	0		43,950		125		44,075
Disposals	0		( 44,750)		0		( 44,750)
At 31 March 2026	634,395		366,555		33,441		1,034,391
Accumulated depreciation
At 01 April 2025	583,865		274,770		33,150		891,785
Charge for the financial year	12,632		22,570		73		35,275
Disposals	0		( 30,883)		0		( 30,883)
At 31 March 2026	596,497		266,457		33,223		896,177
Net book value
At 31 March 2026	37,898		100,098		218		138,214
At 31 March 2025	50,530		92,585		166		143,281

5. Debtors

	2026		2025
	£		£
Trade debtors	94,931		89,808
Amounts owed by related parties	640		0
Prepayments	22,741		0
VAT recoverable	0		2,983
Other debtors	7,281		4,169
	125,593		96,960

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	64,640		52,998
Amounts owed to directors	25,812		27
Accruals and deferred income	59,354		3,498
Corporation tax	7,758		3,297
Other taxation and social security	30,362		43,245
Other creditors	22,092		25,345
	210,018		128,410

Included in other creditors are loans of £22,076 (2025: £25,345) on which security has been personally given by the directors.

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Other creditors	43,694		77,194

Included in other creditors are loans of £43,694 (2025: £77,194) on which security has been personally given by the directors.