Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 04115924 Mr B M Chilton Mrs R L Speirs Mr M A Chilton Mrs S Chilton Mrs R L Speirs iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04115924 2025-01-31 04115924 2026-01-31 04115924 2025-02-01 2026-01-31 04115924 frs-core:CurrentFinancialInstruments 2026-01-31 04115924 frs-core:ComputerEquipment 2026-01-31 04115924 frs-core:ComputerEquipment 2025-02-01 2026-01-31 04115924 frs-core:ComputerEquipment 2025-01-31 04115924 frs-core:MotorVehicles 2026-01-31 04115924 frs-core:MotorVehicles 2025-02-01 2026-01-31 04115924 frs-core:MotorVehicles 2025-01-31 04115924 frs-core:PlantMachinery 2026-01-31 04115924 frs-core:PlantMachinery 2025-02-01 2026-01-31 04115924 frs-core:PlantMachinery 2025-01-31 04115924 frs-core:ShareCapital 2026-01-31 04115924 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 04115924 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 04115924 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 04115924 frs-bus:SmallEntities 2025-02-01 2026-01-31 04115924 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 04115924 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 04115924 frs-bus:Director1 2025-02-01 2026-01-31 04115924 frs-bus:Director2 2025-02-01 2026-01-31 04115924 frs-bus:Director3 2025-02-01 2026-01-31 04115924 frs-bus:Director4 2025-02-01 2026-01-31 04115924 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 04115924 frs-countries:EnglandWales 2025-02-01 2026-01-31 04115924 2024-01-31 04115924 2025-01-31 04115924 2024-02-01 2025-01-31 04115924 frs-core:CurrentFinancialInstruments 2025-01-31 04115924 frs-core:ShareCapital 2025-01-31 04115924 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 04115924
S & M Scaffolding (Burton) Limited
Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04115924
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 58,538 93,687
58,538 93,687
CURRENT ASSETS
Stocks 5 6,600 17,355
Debtors 6 53,053 187,314
Cash at bank and in hand 53,144 35,236
112,797 239,905
Creditors: Amounts Falling Due Within One Year 7 (215,713 ) (258,711 )
NET CURRENT ASSETS (LIABILITIES) (102,916 ) (18,806 )
TOTAL ASSETS LESS CURRENT LIABILITIES (44,378 ) 74,881
NET (LIABILITIES)/ASSETS (44,378 ) 74,881
CAPITAL AND RESERVES
Called up share capital 8 101 101
Profit and Loss Account (44,479 ) 74,780
SHAREHOLDERS' FUNDS (44,378) 74,881
Page 1
Page 2
For the year ending 31 January 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M A Chilton
Director
30 October 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
S & M Scaffolding (Burton) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04115924 . The registered office is 39 Beech Street, Burton On Trent, Staffordshire, DE14 3QA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery over 5 years
Motor Vehicles over 4 years
Computer Equipment over 5 years
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 4)
5 4
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Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 153,189 24,850 2,139 180,178
Additions 2,999 3,500 - 6,499
Disposals (51,144 ) (12,600 ) - (63,744 )
As at 31 January 2026 105,044 15,750 2,139 122,933
Depreciation
As at 1 February 2025 68,694 16,209 1,588 86,491
Provided during the period 20,959 3,761 371 25,091
Disposals (37,764 ) (9,423 ) - (47,187 )
As at 31 January 2026 51,889 10,547 1,959 64,395
Net Book Value
As at 31 January 2026 53,155 5,203 180 58,538
As at 1 February 2025 84,495 8,641 551 93,687
5. Stocks
2026 2025
£ £
Work in progress 6,600 17,355
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 45,360 171,446
Prepayments and accrued income 7,693 15,868
53,053 187,314
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 5,544 19,787
Other taxes and social security 2,495 4,625
VAT 27,622 38,440
Directors' loan accounts 180,052 195,859
215,713 258,711
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 101 101
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