ARENA SCAFFOLDING LTD - Filleted accounts

Registered number

11165770

ARENA SCAFFOLDING LTD

Filleted Accounts

31 January 2026

ARENA SCAFFOLDING LTD
Registered number:		11165770
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		162,149			160,311

Current assets
Debtors	4	66,070			67,836
Cash at bank and in hand		13,053			4,736
		79,123			72,572

Creditors: amounts falling due within one year	5	(66,155)			(49,202)

Net current assets			12,968			23,370

Total assets less current liabilities			175,117			183,681

Creditors: amounts falling due after more than one year	6		(10,940)			(67,999)



Net assets			164,177			115,682

Capital and reserves
Called up share capital			100			-
Profit and loss account			164,077			115,682

Shareholders' funds			164,177			115,682

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.




Fabian Wieteska
Director
Approved by the board on 25 October 2026

ARENA SCAFFOLDING LTD
Notes to the Accounts
for the year ended 31 January 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	20% straight line
	Fixtures, fittings, tools and equipment	20% straight line
	Computer equipment	20% 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.

	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.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	182,251		69,214		251,465
	Additions	49,693		1,173		50,866
	At 31 January 2026	231,944		70,387		302,331

	Depreciation
	At 1 February 2025	75,437		15,717		91,154
	Charge for the year	34,951		14,077		49,028
	At 31 January 2026	110,388		29,794		140,182

	Net book value
	At 31 January 2026	121,556		40,593		162,149
	At 31 January 2025	106,814		53,497		160,311


4	Debtors			2026		2025
£					£

	Trade debtors			12,061		15,961
	Deposit receivable			2,400		-
	Taxes recoverable			41,629		48,720
	Prepayments and accrued income			-		2,930
	Other debtors			9,980		225
				66,070		67,836


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

	Bank loans and overdrafts			1,897		4,108
	Obligations under finance lease and hire purchase contracts			37,956		31,680
	Accruals and deferred income			-		600
	Taxation and social security costs			7,253		-
	Other creditors			19,049		12,814
				66,155		49,202


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

	Bank loans			-		2,097
	Obligations under finance lease and hire purchase contracts			10,940		65,902
				10,940		67,999


7	Other information

	ARENA SCAFFOLDING LTD is a private company limited by shares and incorporated in England. Its registered office is:
	184 Loddon Bridge Road
	Woodley
	Reading
	RG5 4AA