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REGISTERED NUMBER: 05913244 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

ANDREW WHITE FENCING LIMITED

ANDREW WHITE FENCING LIMITED (REGISTERED NUMBER: 05913244)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ANDREW WHITE FENCING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: A White
J A White





REGISTERED OFFICE: Swallows Rest School Lane
Shuttington
Tamworth
Staffordshire
B79 0DX





REGISTERED NUMBER: 05913244 (England and Wales)





ACCOUNTANTS: Philip Barnes & Co Limited
Chartered Accountants
The Old Council Chambers
Halford Street
Tamworth
Staffordshire
B79 7RB

ANDREW WHITE FENCING LIMITED (REGISTERED NUMBER: 05913244)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 65,694 76,246
65,694 76,246

CURRENT ASSETS
Stocks 15,000 12,500
Debtors 6 29,169 18,940
Cash at bank 2,073 18,114
46,242 49,554
CREDITORS
Amounts falling due within one year 7 80,816 93,788
NET CURRENT LIABILITIES (34,574 ) (44,234 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,120

32,012

CREDITORS
Amounts falling due after more than one
year

8

(4,744

)

(12,180

)

PROVISIONS FOR LIABILITIES (12,584 ) (14,639 )
NET ASSETS 13,792 5,193

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 13,790 5,191
SHAREHOLDERS' FUNDS 13,792 5,193

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ANDREW WHITE FENCING LIMITED (REGISTERED NUMBER: 05913244)

BALANCE SHEET - continued
31 AUGUST 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2025 and were signed on its behalf by:





A White - Director


ANDREW WHITE FENCING LIMITED (REGISTERED NUMBER: 05913244)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Andrew White 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.

The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% reducing balance
Fixtures and fittings - 15% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33% reducing balance

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 Profit and Loss Account, 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.


ANDREW WHITE FENCING LIMITED (REGISTERED NUMBER: 05913244)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

The average number of employees during the year was 5 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 22,000
AMORTISATION
At 1 September 2023
and 31 August 2024 22,000
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

ANDREW WHITE FENCING LIMITED (REGISTERED NUMBER: 05913244)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 149,006 302 46,440 4,829 200,577
Additions 2,770 - - 196 2,966
At 31 August 2024 151,776 302 46,440 5,025 203,543
DEPRECIATION
At 1 September 2023 89,190 162 31,759 3,220 124,331
Charge for year 9,241 21 3,670 586 13,518
At 31 August 2024 98,431 183 35,429 3,806 137,849
NET BOOK VALUE
At 31 August 2024 53,345 119 11,011 1,219 65,694
At 31 August 2023 59,816 140 14,681 1,609 76,246

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 September 2023
and 31 August 2024 15,500
DEPRECIATION
At 1 September 2023 6,629
Charge for year 1,330
At 31 August 2024 7,959
NET BOOK VALUE
At 31 August 2024 7,541
At 31 August 2023 8,871

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 28,206 18,940
Other debtors 963 -
29,169 18,940

ANDREW WHITE FENCING LIMITED (REGISTERED NUMBER: 05913244)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,191 6,038
Hire purchase contracts 1,245 1,985
Trade creditors 35,053 35,177
Taxation and social security 24,893 11,309
Other creditors 13,434 39,279
80,816 93,788

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 4,744 10,935
Hire purchase contracts - 1,245
4,744 12,180

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2