CMC Scaffold & Cradle Limited - Filleted accounts

Registered number

05046664

CMC Scaffold & Cradle Limited

Filleted Accounts

31 March 2026

CMC Scaffold & Cradle Limited
Registered number:		05046664
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		169,955			169,955
Tangible assets	4		647,715			693,380
			817,670			863,335

Current assets
Debtors	5	242,413			212,194
Cash at bank and in hand		19,062			87,950
		261,475			300,144

Creditors: amounts falling due within one year	6	(121,073)			(116,943)

Net current assets			140,402			183,201

Total assets less current liabilities			958,072			1,046,536

Creditors: amounts falling due after more than one year	7		(181,035)			(252,153)

Provisions for liabilities			(122,885)			(122,885)


Net assets			654,152			671,498

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			653,152			670,498

Shareholders' funds			654,152			671,498

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 M McCoy
Director
Approved by the board on 20 October 2026

CMC Scaffold & Cradle Limited
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
	Motor vehicles	25% reducing balance
	Scaffolding	30% straight line

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			3		3


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2025					169,955
	At 31 March 2026					169,955

	Amortisation
	At 31 March 2026					-

	Net book value
	At 31 March 2026					169,955
	At 31 March 2025					169,955

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	1,353,138		125,780		1,478,918
	Additions	55,760		-		55,760
	Disposals	-		(125,780)		(125,780)
	At 31 March 2026	1,408,898		-		1,408,898

	Depreciation
	At 1 April 2025	736,405		49,133		785,538
	Charge for the year	24,778		-		24,778
	On disposals	-		(49,133)		(49,133)
	At 31 March 2026	761,183		-		761,183

	Net book value
	At 31 March 2026	647,715		-		647,715
	At 31 March 2025	616,733		76,647		693,380


5	Debtors			2026		2025
£					£

	Trade debtors			121,778		117,072
	Other debtors			120,508		80,508
	Director's loan account			127		14,614
				242,413		212,194


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

	Bank loans and overdrafts			40,807		43,603
	Obligations under finance lease and hire purchase contracts			34,689		40,388
	Trade creditors			22,919		4,677
	Taxation and social security costs			18,650		27,674
	Other creditors			4,008		601
				121,073		116,943


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

	Bank loans			143,798		184,336
	Obligations under finance lease and hire purchase contracts			37,237		67,817
				181,035		252,153


8	Other information

	CMC Scaffold & Cradle Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 4 Suttons Business Park
	New Road
	Rainham
	Essex
	RM13 8DE