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REGISTERED NUMBER: 04241603 (England and Wales)















Unaudited Financial Statements for the Year Ended 1 April 2024

for

D-Fence Ltd

D-Fence Ltd (Registered number: 04241603)






Contents of the Financial Statements
for the Year Ended 1 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D-Fence Ltd

Company Information
for the Year Ended 1 April 2024







DIRECTOR: A R D Clack





SECRETARY: B R Clack





REGISTERED OFFICE: Pear Tree Cottage Main Road
Shurdington
Cheltenham
Gloucestershire
GL51 4XF





REGISTERED NUMBER: 04241603 (England and Wales)





ACCOUNTANTS: Blue Sky Accounting Ltd
136 Wedmore Park
Southdown
Bath
BA2 1LA

D-Fence Ltd (Registered number: 04241603)

Balance Sheet
1 April 2024

1.4.24 1.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 69 69
Tangible assets 5 4,865 3,915
4,934 3,984

CURRENT ASSETS
Debtors 6 36,784 33,726
Cash at bank 15,625 12,086
52,409 45,812
CREDITORS
Amounts falling due within one year 7 20,486 21,010
NET CURRENT ASSETS 31,923 24,802
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,857

28,786

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 36,855 28,784
SHAREHOLDERS' FUNDS 36,857 28,786

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 1 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 1 April 2024 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 6 August 2024 and were signed by:





A R D Clack - Director


D-Fence Ltd (Registered number: 04241603)

Notes to the Financial Statements
for the Year Ended 1 April 2024

1. STATUTORY INFORMATION

D-Fence Ltd 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 2 (2023 - 2 ) .

D-Fence Ltd (Registered number: 04241603)

Notes to the Financial Statements - continued
for the Year Ended 1 April 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 2 April 2023
and 1 April 2024 69
NET BOOK VALUE
At 1 April 2024 69
At 1 April 2023 69

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 2 April 2023 - 4,173 36,585 40,758
Additions 474 - 2,096 2,570
At 1 April 2024 474 4,173 38,681 43,328
DEPRECIATION
At 2 April 2023 - 3,606 33,237 36,843
Charge for year 118 141 1,361 1,620
At 1 April 2024 118 3,747 34,598 38,463
NET BOOK VALUE
At 1 April 2024 356 426 4,083 4,865
At 1 April 2023 - 567 3,348 3,915

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
1.4.24 1.4.23
£    £   
Trade debtors 24,480 23,850
Directors' loan accounts 2,428 -
Tax 9,876 9,876
36,784 33,726

D-Fence Ltd (Registered number: 04241603)

Notes to the Financial Statements - continued
for the Year Ended 1 April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
1.4.24 1.4.23
£    £   
Tax 8,711 7,530
Social security and other taxes 2,598 2,690
VAT 7,761 8,870
Other creditors 190 230
Credit card 236 697
Directors' loan accounts - 48
Accruals and deferred income 990 945
20,486 21,010

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 1.4.24 1.4.23
value: £    £   
2 Ordinary £1 2 2

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £30,000 (2023 - £30,000) were paid to the director .