REGISTERED NUMBER: 05230352 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

D E T Scaffolding Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D R Barlow

R N Seaber

REGISTERED OFFICE:

2 Samuel Courtauld Avenue

Bocking

Braintree

Essex

CM7 5GJ

REGISTERED NUMBER:

05230352 (England and Wales)

ACCOUNTANTS:

Baverstocks Group Limited

140 Rayne Road

Braintree

Essex

CM7 2QR

FIXED ASSETS

Tangible assets

4

256,075

287,127

CURRENT ASSETS

Stocks

37,250

46,130

Debtors

5

43,225

26,730

Cash at bank

134,013

146,031

214,488

218,891

CREDITORS

Amounts falling due within one year

6

182,665

228,422

NET CURRENT ASSETS/(LIABILITIES)

31,823

(9,531

)

TOTAL ASSETS LESS CURRENT LIABILITIES

287,898

277,596

CREDITORS

Amounts falling due after more than one year

7

(16,343

)

(5,265

)

PROVISIONS FOR LIABILITIES

(64,019

)

(71,782

)

NET ASSETS

207,536

200,549

CAPITAL AND RESERVES

Called up share capital

500

500

Retained earnings

207,036

200,049

SHAREHOLDERS' FUNDS

207,536

200,549

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 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 8 September 2026 and were signed on its behalf by:

D R Barlow - Director

1.	STATUTORY INFORMATION

D E T Scaffolding Limited 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 represents the value of invoiced work done excluding value added tax as appropriate.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Office building

-

10% on cost

Fixtures, fittings & equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 11 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Office

fittings

Motor

Computer

building

& equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

3,833

65,282

592,365

16,738

678,218

Additions

-

-

95,303

-

95,303

Disposals

-

-

(134,582

)

-

(134,582

)

At 31 December 2025

3,833

65,282

553,086

16,738

638,939

DEPRECIATION

At 1 January 2025

192

30,314

346,498

14,087

391,091

Charge for year

383

8,752

52,278

668

62,081

Eliminated on disposal

-

-

(70,308

)

-

(70,308

)

At 31 December 2025

575

39,066

328,468

14,755

382,864

NET BOOK VALUE

At 31 December 2025

3,258

26,216

224,618

1,983

256,075

At 31 December 2024

3,641

34,968

245,867

2,651

287,127

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

174,089

DEPRECIATION

At 1 January 2025

and 31 December 2025

89,682

NET BOOK VALUE

At 31 December 2025

84,407

At 31 December 2024

84,407

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

39,725

26,730

Other debtors

3,500

-

43,225

26,730

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,251

10,000

Hire purchase contracts

3,723

27,352

Trade creditors

2,620

10,243

In A/c: DET Holdings Limited

90,400

121,400

Tax

57,070

40,327

Social security and other taxes

15,744

12,711

Other creditors

1,088

763

Directors' current accounts

3,010

2,017

Accrued expenses

3,759

3,609

182,665

228,422

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

5,000

Hire purchase contracts

16,343

265

16,343

5,265

8.	RELATED PARTY DISCLOSURES

The shareholders and/or directors of this company are also shareholders and/or directors in DET Holdings Limited and there is an inter-company balance due to that company of £90,400 at the year end shown within creditors due within one year. No interest is charged on the loan balance.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the director, Mr D R Barlow, through his shareholding in the parent company.