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REGISTERED NUMBER: 13614929 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 October 2024

for

Fence Line Holdings Limited

Fence Line Holdings Limited (Registered number: 13614929)

Contents of the Financial Statements
for the Year Ended 31 October 2024










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Fence Line Holdings Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: D J Stephens
Mrs N L Stephens





REGISTERED OFFICE: Metherell Gard Ltd
Burn View
Bude
Cornwall
EX23 8BX





REGISTERED NUMBER: 13614929 (England and Wales)





ACCOUNTANTS: Metherell Gard Ltd
Burn View
BUDE
Cornwall
EX23 8BX

Fence Line Holdings Limited (Registered number: 13614929)

Abridged Balance Sheet
31 October 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 37,661 -
Investments 5 200 100
Investment property 6 750,000 750,000
787,861 750,100

CURRENT ASSETS
Debtors 385,967 27,014
Cash at bank 1,112,049 1,115,237
1,498,016 1,142,251
CREDITORS
Amounts falling due within one year 34,409 25,666
NET CURRENT ASSETS 1,463,607 1,116,585
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,251,468

1,866,685

PROVISIONS FOR LIABILITIES 49,400 49,400
NET ASSETS 2,202,068 1,817,285

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 7 148,461 148,461
Retained earnings 2,053,507 1,668,724
2,202,068 1,817,285

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

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

Fence Line Holdings Limited (Registered number: 13614929)

Abridged Balance Sheet - continued
31 October 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 May 2025 and were signed on its behalf by:





D J Stephens - Director


Fence Line Holdings Limited (Registered number: 13614929)

Notes to the Financial Statements
for the Year Ended 31 October 2024


1. STATUTORY INFORMATION

Fence Line Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

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

Rental income
Rental income arising from operating leases on investment property is accounted for on a straight line basis
over the lease term.

Dividends receivable
Dividend income is recognised as the company's right to receive payment is established.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 10% on cost

Investments in subsidiaries
Investments are recognised initially at cost which is normally the transaction price excluding transaction
costs. Subsequently, they are measured at cost less impairment.

Investment property
Investment property is included at fair value. Any aggregate gains or losses arising from changes in fair value is recognised in the income statement. Deferred tax is provided on these gains at the rate expected to apply when the property is sold.

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.

Fence Line Holdings Limited (Registered number: 13614929)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
Basic financial instruments are recognised initially at transaction price excluding transaction costs and
subsequently at amortised cost. These include cash at bank, trade and other debtors and trade and other
creditors. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the income statement.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at
transaction price. Any losses arising from impairment are recognised in the income statement in other
administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
Additions 40,000
At 31 October 2024 40,000
DEPRECIATION
Charge for year 2,339
At 31 October 2024 2,339
NET BOOK VALUE
At 31 October 2024 37,661

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 November 2023 100
Additions 100
At 31 October 2024 200
NET BOOK VALUE
At 31 October 2024 200
At 31 October 2023 100

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2023
and 31 October 2024 750,000
NET BOOK VALUE
At 31 October 2024 750,000
At 31 October 2023 750,000

Fence Line Holdings Limited (Registered number: 13614929)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024


6. INVESTMENT PROPERTY - continued

The investment properties were valued at the year end by management and not thought to be materially different to the value held in the accounts.

7. RESERVES
Fair
value
reserve
£   
At 1 November 2023
and 31 October 2024 148,461