Company No: 08033985 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Wesley Wain

REGISTERED OFFICE	85 St. Michaels Road
	Sheerwater
	Woking
	GU21 5QA
	United Kingdom

COMPANY NUMBER

08033985 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	22.04.2025		30.04.2024
		£		£
Fixed assets
Tangible assets	4	2,550		450
		2,550		450
Current assets
Debtors	5	3,990		4,100
Cash at bank and in hand	6	545		3,355
		4,535		7,455
Creditors: amounts falling due within one year	7	( 21,310)		( 13,407)
Net current liabilities		(16,775)		(5,952)
Total assets less current liabilities		(14,225)		(5,502)
Creditors: amounts falling due after more than one year	8	( 1,881)		( 4,573)
Net liabilities		( 16,106)		( 10,075)
Capital and reserves
Called-up share capital	9	1		1
Profit and loss account		( 16,107 )		( 10,076 )
Total shareholder's deficit		( 16,106)		( 10,075)

For the financial period ending 22 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Exell Scaffolding Limited (registered number: 08033985) were approved and authorised for issue by the Director on 13 August 2026. They were signed on its behalf by:

Wesley Wain Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Exell Scaffolding Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 85 St. Michaels Road, Sheerwater, Woking, GU21 5QA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £16,106. The Company is supported through loans from the director. The director has confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the director will continue to support the Company. Given the current position, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

Reporting period length

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	5 years straight line
Vehicles	4 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies above.

3. Employees

	Period from 01.05.2024 to 22.04.2025		Year ended 30.04.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	1		1

The director is the sole employee of the company.

4. Tangible assets

	Plant and machinery		Vehicles		Total
	£		£		£
Cost
At 01 May 2024	24,223		4,000		28,223
Additions	0		3,000		3,000
At 22 April 2025	24,223		7,000		31,223
Accumulated depreciation
At 01 May 2024	23,773		4,000		27,773
Charge for the financial period	150		750		900
At 22 April 2025	23,923		4,750		28,673
Net book value
At 22 April 2025	300		2,250		2,550
At 30 April 2024	450		0		450

5. Debtors

	22.04.2025		30.04.2024
	£		£
Trade debtors	0		4,100
CIS suffered	3,990		0
	3,990		4,100

6. Cash and cash equivalents

	22.04.2025		30.04.2024
	£		£
Cash at bank and in hand	545		3,355

7. Creditors: amounts falling due within one year

	22.04.2025		30.04.2024
	£		£
Bank loans	3,682		3,619
Trade creditors	0		120
Amounts owed to director	14,379		6,124
Accruals	3,249		2,900
Taxation and social security	0		644
	21,310		13,407

8. Creditors: amounts falling due after more than one year

	22.04.2025		30.04.2024
	£		£
Bank loans	1,881		4,573

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	22.04.2025		30.04.2024
	£		£
Allotted, called-up and fully-paid
1 A ordinary share of £ 1.00	1		1