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REGISTERED NUMBER: 07236892 (England and Wales)












DECKAFENCE (UK) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025






DECKAFENCE (UK) LIMITED (REGISTERED NUMBER: 07236892)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DECKAFENCE (UK) LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025







DIRECTORS: Mr C Lowry
Mr N Pietrzyk





REGISTERED OFFICE: Sterling House
Fulbourne Road
Walthamstow
London
E17 4EE





REGISTERED NUMBER: 07236892 (England and Wales)





ACCOUNTANTS: Christiansons Ltd
Chartered Certified Accountants
Sterling House
Fulbourne Road
Walthamstow
London
E17 4EE

DECKAFENCE (UK) LIMITED (REGISTERED NUMBER: 07236892)

BALANCE SHEET
31 MARCH 2025

31.3.25 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 - 28,419

CURRENT ASSETS
Inventories 5 - 136,800
Debtors 6 1,044 3,423
Cash at bank and in hand 27,848 43,060
28,892 183,283
CREDITORS
Amounts falling due within one year 7 20,099 84,960
NET CURRENT ASSETS 8,793 98,323
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,793

126,742

CREDITORS
Amounts falling due after more than one
year

8

(6,766

)

(28,118

)

PROVISIONS FOR LIABILITIES 10 - (7,105 )
NET ASSETS 2,027 91,519

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 12 1,927 91,419
SHAREHOLDERS' FUNDS 2,027 91,519

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

DECKAFENCE (UK) LIMITED (REGISTERED NUMBER: 07236892)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2025 and were signed on its behalf by:





Mr C Lowry - Director


DECKAFENCE (UK) LIMITED (REGISTERED NUMBER: 07236892)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025


1. STATUTORY INFORMATION

Deckafence (UK) 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.

Turnover
Turnover represents net invoiced sales of goods, excluding value added tax. Turnover is recognised at the earlier of monies received by the customer or invoice being raised.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance

Stocks
Inventories 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 period 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 period 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.

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 AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

DECKAFENCE (UK) LIMITED (REGISTERED NUMBER: 07236892)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025


4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 October 2023 47,007 1,500 48,507
Disposals (47,007 ) (1,500 ) (48,507 )
At 31 March 2025 - - -
DEPRECIATION
At 1 October 2023 18,728 1,360 20,088
Charge for period 4,753 30 4,783
Eliminated on disposal (23,481 ) (1,390 ) (24,871 )
At 31 March 2025 - - -
NET BOOK VALUE
At 31 March 2025 - - -
At 30 September 2023 28,279 140 28,419

5. INVENTORIES
31.3.25 30.9.23
£    £   
Stocks - 136,800

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 30.9.23
£    £   
Trade debtors - 3,123
Related company loan - 300
Tax 1,044 -
1,044 3,423

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 30.9.23
£    £   
Bank loans and overdrafts (see note 9) 10,648 10,648
Hire purchase contracts - 7,970
Trade creditors 1,005 2,545
Tax - 7,941
Social security and other taxes - 385
VAT 5,702 20,277
Directors' current accounts 244 31,949
Accrued expenses 2,500 3,245
20,099 84,960

DECKAFENCE (UK) LIMITED (REGISTERED NUMBER: 07236892)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 30.9.23
£    £   
Bank loans (see note 9) 6,766 20,921
Hire purchase contracts - 7,197
6,766 28,118

9. LOANS

An analysis of the maturity of loans is given below:

31.3.25 30.9.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,648 10,648

Amounts falling due between one and two years:
Bank loans - 1-2 years 6,766 10,648

Amounts falling due between two and five years:
Bank loans - 2-5 years - 10,273

10. PROVISIONS FOR LIABILITIES
31.3.25 30.9.23
£    £   
Deferred tax - 7,105

Deferred
tax
£   
Balance at 1 October 2023 7,105
Provided during period 1,475
Unused amounts reversed during period (8,580 )
Accelerated capital allowances
Balance at 31 March 2025 -

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 30.9.23
value: £    £   
100 Ordinary £1 100 100

DECKAFENCE (UK) LIMITED (REGISTERED NUMBER: 07236892)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025


12. RESERVES
Retained
earnings
£   

At 1 October 2023 91,419
Deficit for the period (20,492 )
Dividends (69,000 )
At 31 March 2025 1,927

13. ULTIMATE CONTROLLING PARTY

There is no overall control of the company by any one person.