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Registered number: 05596133
Warren Commercial Fencing Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
ALP Accountancy Ltd
19 Beaufort Close
Lee-On-The-Solent
PO13 8FN
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Warren Commercial Fencing Limited for the year ended year which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the directors of Warren Commercial Fencing Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Warren Commercial Fencing Limited and state those matters that we have agreed to state to the directors of Warren Commercial Fencing Limited in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Warren Commercial Fencing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Warren Commercial Fencing Limited . You consider that Warren Commercial Fencing Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Warren Commercial Fencing Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
ALP Accountancy Ltd
22nd July 2025
ALP Accountancy Ltd
19 Beaufort Close
Lee-On-The-Solent
PO13 8FN
Page 1
Page 2
Balance Sheet
Registered number: 05596133
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,087 21,014
17,087 21,014
CURRENT ASSETS
Debtors 5 134,182 192,249
Cash at bank and in hand - 31,808
134,182 224,057
Creditors: Amounts Falling Due Within One Year 6 (50,367 ) (94,551 )
NET CURRENT ASSETS (LIABILITIES) 83,815 129,506
TOTAL ASSETS LESS CURRENT LIABILITIES 100,902 150,520
PROVISIONS FOR LIABILITIES
Deferred Taxation - (3,993 )
NET ASSETS 100,902 146,527
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 100,900 146,525
SHAREHOLDERS' FUNDS 100,902 146,527
For the year ending 31 October 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Melanie Mclaren
Director
22nd July 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Warren Commercial Fencing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05596133 . The registered office is 34 Dayshes Close Bridgemary, Gosport, Hampshire, PO13 0SL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance method
Motor Vehicles 25% Reducing balance method
Computer Equipment 25% Reducing balance method
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 80,730 27,609 1,490 109,829
Additions - - 1,592 1,592
As at 31 October 2024 80,730 27,609 3,082 111,421
Depreciation
As at 1 November 2023 63,147 24,934 734 88,815
Provided during the period 4,396 669 454 5,519
As at 31 October 2024 67,543 25,603 1,188 94,334
Net Book Value
As at 31 October 2024 13,187 2,006 1,894 17,087
As at 1 November 2023 17,583 2,675 756 21,014
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 40,996 57,757
VAT 26,447 21,664
Other taxes and social security 66,739 112,828
134,182 192,249
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,191 43,206
Bank loans and overdrafts 29,631 26,667
Net wages 2,693 -
Other creditors 12,053 24,103
Other creditors (1) 543 241
Directors' loan accounts 256 334
50,367 94,551
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4