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REGISTERED NUMBER: 03652576 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BARLOW FENCING LIMITED

BARLOW FENCING LIMITED (REGISTERED NUMBER: 03652576)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BARLOW FENCING LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2025







DIRECTORS: Mr C Barlow
Mrs S Barlow





SECRETARY: Mrs S Barlow





REGISTERED OFFICE: St Helens Works Cottage
Birchin Lane
Whittle Le Woods
Chorley
PR6 7NJ





REGISTERED NUMBER: 03652576 (England and Wales)





ACCOUNTANTS: James Todd & Co
Greenbank House
141 Adelphi Street
Preston
Lancashire
PR1 7BH

BARLOW FENCING LIMITED (REGISTERED NUMBER: 03652576)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,886 2,761
Investment property 5 248,216 103,864
257,102 106,625

CURRENT ASSETS
Debtors 6 10,054 -
Cash at bank and in hand 80,727 239,881
90,781 239,881
CREDITORS
Amounts falling due within one year 7 35,072 18,424
NET CURRENT ASSETS 55,709 221,457
TOTAL ASSETS LESS CURRENT
LIABILITIES

312,811

328,082

CREDITORS
Amounts falling due after more than one
year

8

5,923

16,009
NET ASSETS 306,888 312,073

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 306,885 312,070
306,888 312,073

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

BARLOW FENCING LIMITED (REGISTERED NUMBER: 03652576)

BALANCE SHEET - continued
31 March 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2025 and were signed on its behalf by:





Mr C Barlow - Director


BARLOW FENCING LIMITED (REGISTERED NUMBER: 03652576)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

Barlow 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.

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.

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

Turnover represents net invoiced sales of goods and services provided, excluding value added tax.

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 - 20% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

BARLOW FENCING LIMITED (REGISTERED NUMBER: 03652576)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025


2. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include stocks, debtors and bank balances, are initially measured at transaction price, and are subsequently carried at cost. Basic financial liabilities, which include creditors and accruals, loans and borrowings, are initially recognised at transaction price, and are subsequently carried at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2024 3,451
Additions 8,521
At 31 March 2025 11,972
DEPRECIATION
At 1 April 2024 690
Charge for year 2,396
At 31 March 2025 3,086
NET BOOK VALUE
At 31 March 2025 8,886
At 31 March 2024 2,761

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 103,864
Additions 144,352
At 31 March 2025 248,216
NET BOOK VALUE
At 31 March 2025 248,216
At 31 March 2024 103,864

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 10,054 -

BARLOW FENCING LIMITED (REGISTERED NUMBER: 03652576)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 10,648 10,648
Other creditors 1,260 1,202
Directors' current accounts 23,164 6,574
35,072 18,424

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 1-2 years 5,923 10,648
Bank loans - 2-5 years - 5,361
5,923 16,009

9. RELATED PARTY DISCLOSURES

Mr C Barlow, a director, was owed £11,695 (2024: £3,400) at the balance sheet date.

Mrs S Barlow, a director, was owed £11,469 (2024: £3,174) at the balance sheet date.

10. ULTIMATE CONTROLLING PARTY

The company is controlled by Mr C. Barlow and Mrs. S Barlow, who own 100% of the issued share capital.