04965042falsethe sale of fencing and general landscaping materials2022-08-012023-07-31http://www.companieshouse.gov.uk/2022-07-31http://www.companieshouse.gov.uk/pt:PlantMachinery2022-07-31http://www.companieshouse.gov.uk/pt:ShareCapital2022-07-31http://www.companieshouse.gov.uk/cd:Director12022-08-012023-07-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2022-07-31http://www.companieshouse.gov.uk/pt:PlantMachinery2023-07-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-07-31http://www.companieshouse.gov.uk/cd:Director22022-08-012023-07-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2023-07-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2022-07-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12022-08-012023-07-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-07-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2022-08-012023-07-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22022-08-012023-07-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2022-08-012023-07-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-07-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2022-07-31http://www.companieshouse.gov.uk/2022-08-012023-07-31http://www.companieshouse.gov.uk/2022-07-31http://www.companieshouse.gov.uk/cd:FRS1022022-08-012023-07-31http://www.companieshouse.gov.uk/2023-07-31http://www.companieshouse.gov.uk/cd:FullAccounts2022-08-012023-07-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2022-08-012023-07-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 04965042

Graeme Howe Fencing Limited

ACCOUNTS
FOR THE YEAR ENDED 31/07/2023

Prepared By:
Stuart Armstrong & Co Ltd
Accountants and taxation consultants
5 Fisher Street
Carlisle
Cumbria
CA3 8RR

Graeme Howe Fencing Limited

ACCOUNTS
FOR THE YEAR ENDED 31/07/2023
DIRECTORS
Mr G Howe
Mrs C Howe
SECRETARY
Mrs C Howe
REGISTERED OFFICE
Unit 2
Burgh Road Industrial Estste
CARLISLE
Cumbria
CA2 7NA
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 04965042
ACCOUNTANTS
Stuart Armstrong & Co Ltd
Accountants and taxation consultants
5 Fisher Street
Carlisle
Cumbria
CA3 8RR

Graeme Howe Fencing Limited

ACCOUNTS
FOR THEYEARENDED31/07/2023
CONTENTS
Page
Directors' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Graeme Howe Fencing Limited

BALANCE SHEET AT 31/07/2023
20232022
Notes££
FIXED ASSETS
Tangible assets3887,997883,249
CURRENT ASSETS
Stock221,497213,719
Debtors5832,360752,751
Cash at bank and in hand128,90973,875
1,182,7661,040,345
CREDITORS: Amounts falling due within one year6840,142697,996
NET CURRENT ASSETS342,624342,349
TOTAL ASSETS LESS CURRENT LIABILITIES1,230,6211,225,598
CREDITORS: Amounts falling due after more than one year7153,876245,741
PROVISIONS FOR LIABILITIES AND CHARGES8158,661150,015
NET ASSETS918,084829,842
CAPITAL AND RESERVES
Called up share capital91,1001,100
Profit and loss account916,984828,742
SHAREHOLDERS' FUNDS918,084829,842
For the year ending 31/07/2023 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 22/02/2024 and signed on their behalf by
.............................
Mr G Howe
Director

Graeme Howe Fencing Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/07/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Short Leasehold Propertiesreducing balance 2%
Plant and Machineryreducing balance 15%
Commercial Vehiclesreducing balance 15%
Equipmentreducing balance 15%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
2. EMPLOYEES
20232022
No.No.
Average number of employees3636

Graeme Howe Fencing Limited

3. TANGIBLE FIXED ASSETS
Short LeaseholdPlant andCommercial
PropertiesMachineryVehiclesEquipmentTotal
£££££
Cost
At 01/08/202296,623775,004710,68410,4811,592,792
Additions23,107119,222--142,329
Disposals-(6,886)(17,230)-(24,116)
At 31/07/2023119,730887,340693,45410,4811,711,005
Depreciation
At 01/08/20222,926349,388351,5855,644709,543
Disposals-(5,829)(12,619)-(18,448)
For the year2,00775,97153,210725131,913
At 31/07/20234,933419,530392,1766,369823,008
Net Book Amounts
At 31/07/2023114,797467,810301,2784,112887,997
At 31/07/202293,697425,616359,0994,837883,249
4. STOCK 20232022
££
Stock comprises:
Stock raw materials120,222114,669
Work in progress101,27599,050
221,497213,719
5. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors832,360752,751
832,360752,751
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
UK corporation tax25,8292,456
VAT71,04290,168
PAYE control31,59420,949
Directors current account1,03012,161
Bank Loan10,00010,000
Hire purchase102,714105,024
Trade creditors595,983455,458
Other creditors1,9501,780
840,142697,996

Graeme Howe Fencing Limited

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20232022
££
Bank loans (unsecured) >1yr20,83330,000
Hire purchase >1yr133,043215,741
153,876245,741
8. PROVISIONS FOR LIABILITIES 20232022
££
Deferred taxation158,661150,015
158,661150,015
9. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
1000 Ordinary shares of £1 each10001000
100 A Ordinary shares of £1 each100100
1,1001,100
New shares issued during period:
100 A Ordinary shares of £1 each100