Poletech Scaffolding Ltd - Filleted accounts

Registered number

04702067

Poletech Scaffolding Ltd

Report and Accounts

31 March 2026

Poletech Scaffolding Ltd
Registered number:		04702067
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		258,937			226,745

Current assets
Debtors	4	605,315			529,768
Cash at bank and in hand		47,010			42,204
		652,325			571,972

Creditors: amounts falling due within one year	5	(213,408)			(130,434)

Net current assets			438,917			441,538

Total assets less current liabilities			697,854			668,283

Creditors: amounts falling due after more than one year	6		(36,335)			(3,484)

Provisions for liabilities			(63,671)			(55,468)


Net assets			597,848			609,331

Capital and reserves
Called up share capital			100			100
Profit and loss account			597,748			609,231

Shareholders' funds			597,848			609,331

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr D Cronin
Director
Approved by the board on 14 October 2026

Poletech Scaffolding Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance
	Fixture and Fittings			25% reducing balance
	Motor Vehicles			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
		Plant and machinery etc		Fixtures and Fittings		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	485,433		61,270		225,415		772,118
	Additions	10,751		6,464		78,050		95,265
	Disposals	-		-		(8,395)		(8,395)
	At 31 March 2026	496,184		67,734		295,070		858,988

	Depreciation
	At 1 April 2025	383,366		33,344		128,663		545,373
	Charge for the year	25,741		7,633		28,454		61,828
	On disposals	-		-		(7,150)		(7,150)
	At 31 March 2026	409,107		40,977		149,967		600,051

	Net book value
	At 31 March 2026	87,077		26,757		145,103		258,937
	At 31 March 2025	102,067		27,926		96,752		226,745


4	Debtors					2026		2025
£							£

	Trade debtors					147,281		81,781
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					429,505		417,333
	VAT recoverable and prepayments					28,529		30,654
						605,315		529,768


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					16,667		-
	Trade creditors					14,833		11,415
	Taxation and social security costs					43,314		28,005
	Other creditors					138,594		91,014
						213,408		130,434


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					33,333		-
	Other creditors					3,002		3,484
						36,335		3,484


7	Other information

	Poletech Scaffolding Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	9 Goldington Road
	Bedford
	MK40 3JY