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REGISTERED NUMBER: 05480268 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Advanced Garden Fencing Limited

Advanced Garden Fencing Limited (Registered number: 05480268)

Contents of the Financial Statements
for the Year Ended 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 6

Advanced Garden Fencing Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: A W Heydon





SECRETARY: Mrs T Heydon





REGISTERED OFFICE: 9 Pound Lane
Godalming
Surrey
GU7 1BX





REGISTERED NUMBER: 05480268 (England and Wales)





ACCOUNTANTS: Mulberry & Co
Chartered Certified Accountants
& Chartered Tax Advisers
9 Pound Lane
Godalming
Surrey
GU7 1BX

Advanced Garden Fencing Limited (Registered number: 05480268)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 28,719 11,952

CURRENT ASSETS
Stocks 8,825 8,825
Debtors 5 100 10,421
Cash at bank 25,875 31,548
34,800 50,794
CREDITORS
Amounts falling due within one year 6 (52,708 ) (67,088 )
NET CURRENT LIABILITIES (17,908 ) (16,294 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,811

(4,342

)

CREDITORS
Amounts falling due after more than one
year

7

(15,055

)

(1,759

)

ACCRUALS AND DEFERRED INCOME (1,100 ) (1,100 )
NET LIABILITIES (5,344 ) (7,201 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (5,444 ) (7,301 )
SHAREHOLDERS' FUNDS (5,344 ) (7,201 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

Advanced Garden Fencing Limited (Registered number: 05480268)

Balance Sheet - continued
31 March 2023


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 4 October 2023 and were signed by:





A W Heydon - Director


Advanced Garden Fencing Limited (Registered number: 05480268)

Notes to the Financial Statements
for the Year Ended 31 March 2023


1. STATUTORY INFORMATION

Advanced Garden Fencing Limited is a private company, limited by shares , registered in England and Wales. 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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 3 (2022 - 2 ) .

Advanced Garden Fencing Limited (Registered number: 05480268)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2022 1,324 5,634 35,330 42,288
Additions - - 26,340 26,340
At 31 March 2023 1,324 5,634 61,670 68,628
DEPRECIATION
At 1 April 2022 977 4,401 24,958 30,336
Charge for year 87 308 9,178 9,573
At 31 March 2023 1,064 4,709 34,136 39,909
NET BOOK VALUE
At 31 March 2023 260 925 27,534 28,719
At 31 March 2022 347 1,233 10,372 11,952

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Other debtors 100 10,421

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Hire purchase contracts 7,914 6,730
Trade creditors 5,864 6,151
Taxation and social security 6,694 18,987
Other creditors 32,236 35,220
52,708 67,088

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.23 31.3.22
£    £   
Hire purchase contracts 15,055 1,759

8. ULTIMATE CONTROLLING PARTY

The company is under the joint control of the directors who are equal shareholders of the Company.

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Advanced Garden Fencing Limited


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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Advanced Garden Fencing Limited for the year ended 31 March 2023 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Advanced Garden Fencing Limited in accordance with the terms of our engagement letter dated 18 January 2017. Our work has been undertaken solely to prepare for your approval the financial statements of Advanced Garden Fencing Limited and state those matters that we have agreed to state to the director of Advanced Garden Fencing Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Advanced Garden Fencing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Advanced Garden Fencing Limited. You consider that Advanced Garden Fencing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Advanced Garden Fencing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Mulberry & Co
Chartered Certified Accountants
& Chartered Tax Advisers
9 Pound Lane
Godalming
Surrey
GU7 1BX


4 October 2023