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Company Registration No. SC314232 (Scotland)
Carl Saunders Fencing Limited Unaudited accounts for the year ended 31 January 2025
Carl Saunders Fencing Limited Unaudited accounts Contents
Page
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Carl Saunders Fencing Limited Company Information for the year ended 31 January 2025
Directors
Carl Edwards Saunders William Paterson Clark
Company Number
SC314232 (Scotland)
Registered Office
234 West George Street Glasgow G2 4QY United Kingdom
Accountants
Clarity Accounting (Scotland) Ltd 234 West George Street Glasgow G2 4QY
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Carl Saunders Fencing Limited Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
405,796 
396,905 
Investments
7,500 
7,500 
413,296 
404,405 
Current assets
Inventories
405,160 
376,288 
Debtors
448,947 
385,111 
Cash at bank and in hand
741,479 
496,255 
1,595,586 
1,257,654 
Creditors: amounts falling due within one year
(577,320)
(475,832)
Net current assets
1,018,266 
781,822 
Total assets less current liabilities
1,431,562 
1,186,227 
Creditors: amounts falling due after more than one year
(223,940)
(224,412)
Provisions for liabilities
Deferred tax
(87,700)
(62,780)
Net assets
1,119,922 
899,035 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,119,822 
898,935 
Shareholders' funds
1,119,922 
899,035 
For the year ending 31 January 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 March 2025 and were signed on its behalf by
William Paterson Clark Director Company Registration No. SC314232
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Carl Saunders Fencing Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Carl Saunders Fencing Limited is a private company, limited by shares, registered in Scotland, registration number SC314232. The registered office is 234 West George Street, Glasgow, G2 4QY, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% on cost
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Computer equipment
25% on reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Carl Saunders Fencing Limited Notes to the Accounts for the year ended 31 January 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2024
48,760 
492,803 
563,747 
10,729 
1,116,039 
Additions
- 
73,445 
34,750 
1,080 
109,275 
At 31 January 2025
48,760 
566,248 
598,497 
11,809 
1,225,314 
Depreciation
At 1 February 2024
43,338 
378,413 
288,892 
8,491 
719,134 
Charge for the year
2,243 
46,985 
50,595 
561 
100,384 
At 31 January 2025
45,581 
425,398 
339,487 
9,052 
819,518 
Net book value
At 31 January 2025
3,179 
140,850 
259,010 
2,757 
405,796 
At 31 January 2024
5,422 
114,390 
274,855 
2,238 
396,905 
5
Investments
Other investments 
£ 
Valuation at 1 February 2024
7,500 
Valuation at 31 January 2025
7,500 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
88,945 
103,518 
Trade debtors
335,832 
155,284 
Accrued income and prepayments
- 
3,583 
Other debtors
24,170 
122,726 
448,947 
385,111 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
56,033 
72,433 
Obligations under finance leases and hire purchase contracts
72,470 
71,766 
Trade creditors
347,931 
331,552 
Taxes and social security
86,848 
- 
Other creditors
14,038 
81 
577,320 
475,832 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
223,940 
224,412 
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Carl Saunders Fencing Limited Notes to the Accounts for the year ended 31 January 2025
9
Operating lease commitments
2025 
2024 
£ 
£ 
At 31 January 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
37,683 
68,883 
Later than one year and not later than five years
113,049 
220,961 
150,732 
289,844 
10
Controlling party
The ultimate controlling party is C.E. Saunders.
11
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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