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Registered number: 08723688
Peterborough Scaffolding Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
ABLM Associates
ACCA
Regus Stuart House
St Johns Street
Peterborough
Cambridgeshire
PE1 5DD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08723688
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 78,156 108,615
Investments 5 8,000 8,000
86,156 116,615
CURRENT ASSETS
Debtors 6 365,120 320,784
Cash at bank and in hand 35,493 96,253
400,613 417,037
Creditors: Amounts Falling Due Within One Year 7 (69,771 ) (67,007 )
NET CURRENT ASSETS (LIABILITIES) 330,842 350,030
TOTAL ASSETS LESS CURRENT LIABILITIES 416,998 466,645
Creditors: Amounts Falling Due After More Than One Year 8 (10,278 ) (13,611 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,437 ) (28,327 )
NET ASSETS 388,283 424,707
CAPITAL AND RESERVES
Called up share capital 9 101 101
Profit and Loss Account 388,182 424,606
SHAREHOLDERS' FUNDS 388,283 424,707
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Page 2
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Sophie Watson
Director
05/10/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Peterborough Scaffolding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08723688 . The registered office is Plot 3a Broadway Business Park Broadway, Yaxley, Peterborough, PE7 3EN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% straight line
Motor Vehicles 25% straight line
Computer Equipment 15% reducing balance
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2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2025 77,545 95,685 3,394 176,624
Additions - 3,542 2,488 6,030
Disposals - (20,000 ) - (20,000 )
As at 30 April 2026 77,545 79,227 5,882 162,654
Depreciation
As at 1 May 2025 13,641 52,480 1,888 68,009
Provided during the period 11,632 9,027 413 21,072
Disposals - (4,583 ) - (4,583 )
As at 30 April 2026 25,273 56,924 2,301 84,498
...CONTINUED
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Net Book Value
As at 30 April 2026 52,272 22,303 3,581 78,156
As at 1 May 2025 63,904 43,205 1,506 108,615
5. Investments
Other
£
Cost or Valuation
As at 1 May 2025 8,000
As at 30 April 2026 8,000
Provision
As at 1 May 2025 -
As at 30 April 2026 -
Net Book Value
As at 30 April 2026 8,000
As at 1 May 2025 8,000
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 41,815 49,201
Other debtors 323,305 271,583
365,120 320,784
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 780 22,780
Bank loans and overdrafts 12,333 3,333
Other creditors 56,658 40,894
69,771 67,007
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 10,278 13,611
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9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 101 101
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2025 Amounts advanced Amounts repaid Amounts written off As at 30 April 2026
£ £ £ £ £
Mr Ross Watson 22,973 79,113 76,144 - 25,942
Mrs Sophie Watson 22,973 79,113 76,144 - 25,942
The above loan is unsecured, interest bearing and repayable on demand.
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