REGISTERED NUMBER: 08628853 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2026

for

PMC Scaffold & Access Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss E L Cullen

Mr P Cullen

Mr A J Thompson

Mr M P Cullen

REGISTERED OFFICE:

392 Cromwell Road

Grimsby

DN31 2BN

REGISTERED NUMBER:

08628853 (England and Wales)

ACCOUNTANTS:

Royston Parkin Limited

2 President Buildings

Savile Street East

Sheffield

South Yorkshire

S4 7UQ

FIXED ASSETS

Tangible assets

4

489,904

522,240

CURRENT ASSETS

Stocks

24,615

19,875

Debtors

5

1,618,159

907,671

Cash at bank

4,070

53,420

1,646,844

980,966

CREDITORS

Amounts falling due within one year

6

784,627

774,191

NET CURRENT ASSETS

862,217

206,775

TOTAL ASSETS LESS CURRENT LIABILITIES

1,352,121

729,015

CREDITORS

Amounts falling due after more than one year

7

(572,866

)

(194,788

)

PROVISIONS FOR LIABILITIES

(34,163

)

(42,247

)

NET ASSETS

745,092

491,980

CAPITAL AND RESERVES

Called up share capital

65

65

Retained earnings

745,027

491,915

745,092

491,980

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

Miss E L Cullen - Director

1.	STATUTORY INFORMATION

PMC Scaffold & Access Ltd is a private company, limited by shares , 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery- 10% on cost

Motor vehicles - 15% on reducing balance

Computer equipment - 10% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2025 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 August 2025

353,254

577,272

930,526

Additions

-

4,811

4,811

At 31 July 2026

353,254

582,083

935,337

DEPRECIATION

At 1 August 2025

-

408,286

408,286

Charge for year

-

37,147

37,147

At 31 July 2026

-

445,433

445,433

NET BOOK VALUE

At 31 July 2026

353,254

136,650

489,904

At 31 July 2025

353,254

168,986

522,240

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,199,794

678,368

Amounts owed by associates

377,515

194,393

Other debtors

40,850

34,910

1,618,159

907,671

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

57,357

53,558

Trade creditors

218,979

164,871

Amounts owed to associates

104,560

147,240

Taxation and social security

343,248

161,325

Other creditors

60,483

247,197

784,627

774,191

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

119,361

180,282

Other creditors

453,505

14,506

572,866

194,788

8.	SECURED DEBTS

As of 31st July 2026, PMC Scaffold & Access Limited had an outstanding receivables invoice discounting balance of £453,504.61. This loan is secured by way of a fixed charge over the fixed assets of the company, as well as a floating charge over any assets not secured by the fixed charge.

9.	RELATED PARTY DISCLOSURES

As at 31st July 2026 the Company has a loan outstanding totalling £377,515 from PMC Construction & Maintence services Ltd and £104,560 to PMC Safety Netting Ltd, a Company in which the director Paul M Cullen is a director.