REGISTERED NUMBER: 10029348 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

Challenger Scaffolding Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Austin

REGISTERED OFFICE:

Pineham House

Pineham Road

Pineham

Dover

Kent

CT15 5HB

REGISTERED NUMBER:

10029348 (England and Wales)

ACCOUNTANTS:

Beverton & Co.

Chartered Accountants

Maybrook House

York Street

Dover

Kent

CT17 9FA

FIXED ASSETS

Intangible assets

4

20,000

20,000

Tangible assets

5

230,423

207,141

250,423

227,141

CURRENT ASSETS

Debtors

6

89,352

9,744

Cash at bank

184,627

292,418

273,979

302,162

CREDITORS

Amounts falling due within one year

7

102,023

203,808

NET CURRENT ASSETS

171,956

98,354

TOTAL ASSETS LESS CURRENT LIABILITIES

422,379

325,495

CREDITORS

Amounts falling due after more than one year

8

63,842

-

NET ASSETS

358,537

325,495

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

358,437

325,395

358,537

325,495

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 October 2026 and were signed by:

P Austin - Director

1.	STATUTORY INFORMATION

Challenger 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

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

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 4 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

20,000

NET BOOK VALUE

At 31 March 2026

20,000

At 31 March 2025

20,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

499,347

Additions

93,669

Disposals

(49,380

)

At 31 March 2026

543,636

DEPRECIATION

At 1 April 2025

292,206

Charge for year

54,763

Eliminated on disposal

(33,756

)

At 31 March 2026

313,213

NET BOOK VALUE

At 31 March 2026

230,423

At 31 March 2025

207,141

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

44,621

2,900

Other debtors

44,731

6,844

89,352

9,744

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

3,000

25,509

Taxation and social security

38,999

54,986

Other creditors

60,024

123,313

102,023

203,808

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Hire purchase contracts

63,842

-