PRO-SCAFF CONTRACTS LIMITED


Directors	ALEXANDER, Thomas Stewart
	SENGER, Dominic Brian


Registered Address	The Old Coal Yard Glan Y Don
	Coast Road
	Mostyn
	CH8 9DZ


Registered Number	05196646 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		23,828		35,743
Tangible assets	4		56,151		47,071
			79,979		82,814
Current assets
Debtors	5	381,072		370,082
Cash at bank and on hand		1		28,496
		381,073		398,578
Creditors amounts falling due within one year	6	(440,733)		(471,502)
Net current assets (liabilities)			(59,660)		(72,924)
Total assets less current liabilities			20,319		9,890
Creditors amounts falling due after one year	7		(32,445)		(4,989)
Net assets			(12,126)		4,901
Capital and reserves
Profit and loss account			(12,126)		4,901
Shareholders' funds			(12,126)		4,901

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

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

SENGER, Dominic Brian
Director
Registered Company No. 05196646

PRO-SCAFF CONTRACTS LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	5
	Fixtures and fittings	5
	Vehicles	5

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	20		18

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 September 24	65,573
	At 31 August 25	65,573
	Amortisation and impairment
	At 01 September 24	29,830
	Charge for year	11,915
	At 31 August 25	41,745
	Net book value
	At 31 August 25	23,828
	At 31 August 24	35,743

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 24	54,667
	Additions	23,795
	At 31 August 25	78,462
	Depreciation and impairment
	At 01 September 24	7,596
	Charge for year	14,715
	At 31 August 25	22,311
	Net book value
	At 31 August 25	56,151
	At 31 August 24	47,071

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	86,806	160,820
Other debtors	294,266	208,907
Prepayments and accrued income	-	355
Total	381,072	370,082

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	4,422	175,399
Taxation and social security	61,709	46,156
Finance lease and HP contracts	14,824	38,606
Other creditors	354,478	209,810
Accrued liabilities and deferred income	5,300	1,531
Total	440,733	471,502

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	32,445	4,989
Total	32,445	4,989

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	47,269		43,595

9.	Related party transactions
	As part of a share purchase agreement during the year, the directors wrote off £169,181 in respect of related party loan balances arising under the previous group structure. Other related parties comprise wholly owned group companies. The Group and company have taken advantage of the exemption available under FRS 102 Section 33.1A from disclosing transactions with entities that are wholly owned members of the same group.

Related party transactions

As part of a share purchase agreement during the year, the directors wrote off £169,181 in respect of related party loan balances arising under the previous group structure.

Other related parties comprise wholly owned group companies. The Group and company have taken advantage of the exemption available under FRS 102 Section 33.1A from disclosing transactions with entities that are wholly owned members of the same group.