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Registered number: 14480960
Roman Fencing Ltd
Financial Statements
For The Year Ended 30 November 2024
Oakensen
Chartered Accountants
Bryer Ash Business Park
Trowbridge
Wiltshire
BA14 8HE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14480960
30 November 2024 30 November 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,968 2,735
1,968 2,735
CURRENT ASSETS
Debtors 5 105 1,336
Cash at bank and in hand 84 140
189 1,476
Creditors: Amounts Falling Due Within One Year 6 (120 ) (225 )
NET CURRENT ASSETS (LIABILITIES) 69 1,251
TOTAL ASSETS LESS CURRENT LIABILITIES 2,037 3,986
Creditors: Amounts Falling Due After More Than One Year 7 (3,230 ) (3,395 )
NET (LIABILITIES)/ASSETS (1,193 ) 591
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (1,194 ) 590
SHAREHOLDERS' FUNDS (1,193) 591
Page 1
Page 2
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
J N Wells
Director
11 August 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Roman Fencing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14480960 . The registered office is 1 Brecon Drive, Stourbridge, DY8 4UU.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 Straight line over 3 years
Motor Vehicles Straight line over 5 years
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax is 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 tax is 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: 1 (2023: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2023 502 3,000 3,502
As at 30 November 2024 502 3,000 3,502
Depreciation
As at 1 December 2023 167 600 767
Provided during the period 167 600 767
As at 30 November 2024 334 1,200 1,534
Net Book Value
As at 30 November 2024 168 1,800 1,968
As at 1 December 2023 335 2,400 2,735
5. Debtors
30 November 2024 30 November 2023
£ £
Due within one year
Trade debtors - 1,336
Other debtors 105 -
105 1,336
6. Creditors: Amounts Falling Due Within One Year
30 November 2024 30 November 2023
£ £
Other creditors 120 120
Taxation and social security - 105
120 225
7. Creditors: Amounts Falling Due After More Than One Year
30 November 2024 30 November 2023
£ £
Other creditors 3,230 3,395
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8. Share Capital
30 November 2024 30 November 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5