DIRECT SCAFFOLDING SERVICES NE LTD.


Director	COOK, Ricki


Registered Address	12 Ashdown Close
	Newcastle Upon Tyne
	NE12 8DU


Place of Business	Yard 1
	Sandy Lane
	Gosforth
	Newcastle upon Tyne
	NE3 5HE


Registered Number	13121396 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		159,183		102,635
			159,183		102,635
Current assets
Debtors		49,978		118,269
Cash at bank and on hand		45,132		26,501
		95,110		144,770
Creditors amounts falling due within one year	4	(42,935)		(48,050)
Net current assets (liabilities)			52,175		96,720
Total assets less current liabilities			211,358		199,355
Net assets			211,358		199,355
Capital and reserves
Called up share capital			1		1
Profit and loss account			211,357		199,354
Shareholders' funds			211,358		199,355

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 October 2026, and are signed on its behalf by:

COOK, Ricki
Director
Registered Company No. 13121396

DIRECT SCAFFOLDING SERVICES NE LTD.

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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.

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	15
	Vehicles	20
	Office Equipment	25

2.	Average number of employees


		2026		2025
	Average number of employees during the year	8		5

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 February 25	58,573	56,600	400	115,573
Additions	69,950	4,800	1,525	76,275
Transfers	-	(4,625)	(80)	(4,705)
At 31 January 26	128,523	56,775	1,845	187,143
Depreciation and impairment
At 01 February 25	2,723	10,055	160	12,938
Charge for year	9,845	9,789	93	19,727
Other adjustments	-	(4,625)	(80)	(4,705)
At 31 January 26	12,568	15,219	173	27,960
Net book value
At 31 January 26	115,955	41,556	1,672	159,183
At 31 January 25	55,850	46,545	240	102,635

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	24,282	5,391
Bank borrowings and overdrafts	6,912	4,774
Taxation and social security	11,693	37,885
Other creditors	48	-
Total	42,935	48,050


	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.