REGISTERED NUMBER: 14848884 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

FOR

GND SCAFFOLDING LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

6

DIRECTOR:

Mr L J Dixon

REGISTERED OFFICE:

136 Barwick Road

Leeds

West Yorkshire

LS15 8SW

REGISTERED NUMBER:

14848884 (England and Wales)

ACCOUNTANTS:

G L Barker & Co LLP

Chartered Certified Accountants

49 Austhorpe Road

Cross Gates

Leeds

LS15 8BA

FIXED ASSETS

Tangible assets

4

35,452

28,484

CURRENT ASSETS

Debtors

7,281

2,304

Cash at bank

24,332

7,722

31,613

10,026

CREDITORS

Amounts falling due within one year

20,513

15,834

NET CURRENT ASSETS/(LIABILITIES)

11,100

(5,808

)

TOTAL ASSETS LESS CURRENT LIABILITIES

46,552

22,676

CREDITORS

Amounts falling due after more than one year

34,466

19,344

NET ASSETS

12,086

3,332

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

11,966

3,212

12,086

3,332

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

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

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 May 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 October 2026 and were signed by:

Mr L J Dixon - Director

1.	STATUTORY INFORMATION

GND 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 goods and services, excluding value added tax, except in respect of service contacts where turnover is recognised when the company obtains the right to consideration

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.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 June 2025

41,288

Additions

23,636

Disposals

(11,988

)

At 31 May 2026

52,936

DEPRECIATION

At 1 June 2025

12,804

Charge for year

9,925

Eliminated on disposal

(5,245

)

At 31 May 2026

17,484

NET BOOK VALUE

At 31 May 2026

35,452

At 31 May 2025

28,484

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

Totals

£

COST

At 1 June 2025

11,988

Additions

17,000

Disposals

(11,988

)

At 31 May 2026

17,000

DEPRECIATION

At 1 June 2025

5,245

Charge for year

4,250

Eliminated on disposal

(5,245

)

At 31 May 2026

4,250

NET BOOK VALUE

At 31 May 2026

12,750

At 31 May 2025

6,743

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of GND Scaffolding Limited for the year ended 31 May 2026 which comprise the Profit and Loss Account, Abridged Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of GND Scaffolding Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of GND Scaffolding Limited and state those matters that we have agreed to state to the director of GND Scaffolding Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that GND Scaffolding Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of GND Scaffolding Limited. You consider that GND Scaffolding Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of GND Scaffolding Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

G L Barker & Co LLP

Chartered Certified Accountants

49 Austhorpe Road

Cross Gates

Leeds

LS15 8BA

5 October 2026