REGISTERED NUMBER: SC756076 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Blair Scaffolding (Scotland) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Mr Blair Dryburgh

REGISTERED OFFICE:

The Old Fire Station

Strathore Road

Thornton

Fife

KY1 4DF

REGISTERED NUMBER:

SC756076 (Scotland)

ACCOUNTANTS:

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

FIXED ASSETS

Tangible assets

4

767,274

569,242

CURRENT ASSETS

Debtors

5

19,555

48,142

Cash at bank

23,650

43,690

43,205

91,832

CREDITORS

Amounts falling due within one year

6

280,532

226,152

NET CURRENT LIABILITIES

(237,327

)

(134,320

)

TOTAL ASSETS LESS CURRENT LIABILITIES

529,947

434,922

CREDITORS

Amounts falling due after more than one year

7

(72,148

)

(60,752

)

PROVISIONS FOR LIABILITIES

(62,735

)

(81,118

)

NET ASSETS

395,064

293,052

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

394,964

292,952

395,064

293,052

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

Mr Blair Dryburgh - Director

1.	STATUTORY INFORMATION

Blair Scaffolding (Scotland) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance, 25% on cost and 15% on cost

Taxation

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 February 2025

225,770

165,419

1,132

Additions

250,510

-

238

Disposals

-

-

-

At 31 January 2026

476,280

165,419

1,370

DEPRECIATION

At 1 February 2025

-

34,380

308

Charge for year

-

19,656

241

Eliminated on disposal

-

-

-

At 31 January 2026

-

54,036

549

NET BOOK VALUE

At 31 January 2026

476,280

111,383

821

At 31 January 2025

225,770

131,039

824

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2025

277,680

4,553

674,554

Additions

25,339

602

276,689

Disposals

(18,950

)

-

(18,950

)

At 31 January 2026

284,069

5,155

932,293

DEPRECIATION

At 1 February 2025

68,423

2,201

105,312

Charge for year

42,452

1,701

64,050

Eliminated on disposal

(4,343

)

-

(4,343

)

At 31 January 2026

106,532

3,902

165,019

NET BOOK VALUE

At 31 January 2026

177,537

1,253

767,274

At 31 January 2025

209,257

2,352

569,242

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

16,347

35,549

Other debtors

3,208

12,593

19,555

48,142

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

12,576

14,784

Hire purchase contracts

41,348

28,066

Trade creditors

9,625

15,428

Taxation and social security

100,112

46,652

Other creditors

116,871

121,222

280,532

226,152

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

28,234

-

Hire purchase contracts

43,914

60,752

72,148

60,752

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

27 May 2026