REGISTERED NUMBER: 04916379 (England and Wales)

Financial Statements for the Year Ended 31st January 2026

for

Grays Scaffolding Limited

Trading as

Green Box Storage

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S W Gray

Mrs J Walsh-Gray

SECRETARY:

Mrs J Walsh-Gray

REGISTERED OFFICE:

Ground Floor

Southway House

29 Southway

Colchester

Essex

CO2 7BA

REGISTERED NUMBER:

04916379 (England and Wales)

FIXED ASSETS

Intangible assets

4

6,171

7,783

Tangible assets

5

143,271

153,266

149,442

161,049

CURRENT ASSETS

Debtors

6

133,730

159,906

Cash at bank

61,787

48,424

195,517

208,330

CREDITORS

Amounts falling due within one year

7

32,273

23,522

NET CURRENT ASSETS

163,244

184,808

TOTAL ASSETS LESS CURRENT LIABILITIES

312,686

345,857

PROVISIONS FOR LIABILITIES

27,456

29,955

NET ASSETS

285,230

315,902

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

285,228

315,900

SHAREHOLDERS' FUNDS

285,230

315,902

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

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

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16th October 2026 and were signed on its behalf by:

Mr S W Gray - Director

1.	STATUTORY INFORMATION

Grays 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.

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.

Cherished Number Plates are being amortised evenly over their estimated useful life of ten years.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st February 2025

and 31st January 2026

16,122

AMORTISATION

At 1st February 2025

8,339

Charge for year

1,612

At 31st January 2026

9,951

NET BOOK VALUE

At 31st January 2026

6,171

At 31st January 2025

7,783

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Office

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st February 2025

33,446

412,188

41,591

3,681

490,906

Additions

-

21,106

-

1,082

22,188

At 31st January 2026

33,446

433,294

41,591

4,763

513,094

DEPRECIATION

At 1st February 2025

-

306,757

27,995

2,888

337,640

Charge for year

-

28,371

3,399

413

32,183

At 31st January 2026

-

335,128

31,394

3,301

369,823

NET BOOK VALUE

At 31st January 2026

33,446

98,166

10,197

1,462

143,271

At 31st January 2025

33,446

105,431

13,596

793

153,266

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

5,653

4,903

Other debtors

122,538

147,800

Prepayments and accrued income

5,539

7,203

133,730

159,906

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

4,547

4,666

Taxation and social security

24,875

16,415

Other creditors

2,851

2,441

32,273

23,522

8.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors.