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Registered number: 11503015
Slatted Screen Fencing Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11503015
31 May 2025 31 May 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 25,758 27,585
Investments 6 - 776
25,758 28,361
CURRENT ASSETS
Stocks 7 261,358 332,336
Debtors 8 7,470 6,337
Cash at bank and in hand 31,427 44,334
300,255 383,007
Creditors: Amounts Falling Due Within One Year 9 (129,304 ) (144,724 )
NET CURRENT ASSETS (LIABILITIES) 170,951 238,283
TOTAL ASSETS LESS CURRENT LIABILITIES 196,709 266,644
Creditors: Amounts Falling Due After More Than One Year 10 (8,107 ) -
NET ASSETS 188,602 266,644
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 188,600 266,642
SHAREHOLDERS' FUNDS 188,602 266,644
Page 1
Page 2
For the year ending 31 May 2025 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
Mr David Eccles
Director
07/08/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Slatted Screen Fencing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11503015 . The registered office is Unit 8, Bridge Trading Estate, Bury, Greater Manchester, BL8 2AQ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
...CONTINUED
Page 3
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2.6. Taxation - continued
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: 10 (2024: 11)
10 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2024 25,000
As at 31 May 2025 25,000
Amortisation
As at 1 June 2024 25,000
As at 31 May 2025 25,000
Net Book Value
As at 31 May 2025 -
As at 1 June 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2024 25,551 15,995 9,717 3,240 54,503
Additions 1,140 - 2,912 - 4,052
As at 31 May 2025 26,691 15,995 12,629 3,240 58,555
Depreciation
As at 1 June 2024 14,952 5,119 4,970 1,877 26,918
Provided during the period 2,157 2,175 1,275 272 5,879
As at 31 May 2025 17,109 7,294 6,245 2,149 32,797
Net Book Value
As at 31 May 2025 9,582 8,701 6,384 1,091 25,758
As at 1 June 2024 10,599 10,876 4,747 1,363 27,585
Page 4
Page 5
6. Investments
Other
£
Cost or Valuation
As at 1 June 2024 776
Disposals (776 )
As at 31 May 2025 -
Provision
As at 1 June 2024 -
As at 31 May 2025 -
Net Book Value
As at 31 May 2025 -
As at 1 June 2024 776
7. Stocks
31 May 2025 31 May 2024
£ £
Materials 261,358 332,336
8. Debtors
31 May 2025 31 May 2024
£ £
Due within one year
Trade debtors 541 4,190
Other debtors 6,929 2,147
7,470 6,337
9. Creditors: Amounts Falling Due Within One Year
31 May 2025 31 May 2024
£ £
Trade creditors 85,643 73,756
Bank loans and overdrafts 18,254 -
Other loans - 17,096
Other creditors 3,727 5,607
Taxation and social security 21,680 48,265
129,304 144,724
10. Creditors: Amounts Falling Due After More Than One Year
31 May 2025 31 May 2024
£ £
Bank loans 8,107 -
Page 5
Page 6
11. Share Capital
31 May 2025 31 May 2024
£ £
Allotted, Called up and fully paid 2 2
Page 6