REGISTERED NUMBER: 07733030 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

The Scaffolding Association Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R C Candy

J Candy

S R Underhill

REGISTERED OFFICE:

10c Abbey Lane Court

Abbey Lane

Evesham

Worcestershire

WR11 4BY

REGISTERED NUMBER:

07733030 (England and Wales)

ACCOUNTANTS:

Sysum Howard Duggan Accountants Ltd

Unit 14

Elgar Business Centre

Moseley Road

Worcester

Worcestershire

WR2 6NJ

FIXED ASSETS

Tangible assets

4

8,125

5,920

CURRENT ASSETS

Debtors

5

237,966

213,174

Cash at bank

117,698

56,812

355,664

269,986

CREDITORS

Amounts falling due within one year

6

81,100

75,562

NET CURRENT ASSETS

274,564

194,424

TOTAL ASSETS LESS CURRENT LIABILITIES

282,689

200,344

CREDITORS

Amounts falling due after more than one year

7

24,237

30,492

NET ASSETS

258,452

169,852

RESERVES

Income and expenditure account

258,452

169,852

258,452

169,852

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 surplus or deficit 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 16 September 2026 and were signed on its behalf by:

R C Candy - Director

1.	STATUTORY INFORMATION

The Scaffolding 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 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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

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 6 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

15,325

9,087

24,412

Additions

1,067

3,554

4,621

At 31 December 2025

16,392

12,641

29,033

DEPRECIATION

At 1 January 2025

10,433

8,059

18,492

Charge for year

1,490

926

2,416

At 31 December 2025

11,923

8,985

20,908

NET BOOK VALUE

At 31 December 2025

4,469

3,656

8,125

At 31 December 2024

4,892

1,028

5,920

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

225,405

203,684

Other debtors

12,152

9,100

Prepayments

409

390

237,966

213,174

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

4,882

8,269

Social security and other taxes

6,242

6,024

VAT

27,986

21,434

Other creditors

20,226

20,495

Accrued expenses

21,764

19,340

81,100

75,562

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

24,237

30,492

8.	LIMITED BY GUARANTEE

The company is limited by guarantee and has no share capital.

Every member of the company undertake to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.