REGISTERED NUMBER: 05480268 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Advanced Garden Fencing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A W Heydon

SECRETARY:

Mrs T Heydon

REGISTERED OFFICE:

C/O Mulberry & Co

Eastgate House

Dogflud Way

Farnham

Surrey

GU9 7UD

REGISTERED NUMBER:

05480268 (England and Wales)

ACCOUNTANTS:

Mulberry & Co

Chartered Certified Accountants

& Chartered Tax Advisers

C/O Mulberry & Co

Eastgate House

Dogflud Way

Farnham

Surrey

GU9 7UD

FIXED ASSETS

Tangible assets

4

30,273

40,238

CURRENT ASSETS

Stocks

8,825

8,825

Debtors

5

100

100

Cash at bank

30,411

30,613

39,336

39,538

CREDITORS

Amounts falling due within one year

6

(53,092

)

(49,572

)

NET CURRENT LIABILITIES

(13,756

)

(10,034

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,517

30,204

CREDITORS

Amounts falling due after more than one year

7

(17,374

)

(23,415

)

ACCRUALS AND DEFERRED INCOME

(1,100

)

(1,100

)

NET (LIABILITIES)/ASSETS

(1,957

)

5,689

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(2,057

)

5,589

SHAREHOLDERS' FUNDS

(1,957

)

5,689

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 director acknowledges his 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.

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 director and authorised for issue on 21 August 2025 and were signed by:

A W Heydon - Director

1.	STATUTORY INFORMATION

Advanced Garden 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.

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.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on cost

Stocks

Stocks 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 year 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

1,324

5,634

80,370

87,328

Additions

-

125

-

125

At 31 March 2025

1,324

5,759

80,370

87,453

DEPRECIATION

At 1 April 2024

1,129

4,941

41,020

47,090

Charge for year

49

204

9,837

10,090

At 31 March 2025

1,178

5,145

50,857

57,180

NET BOOK VALUE

At 31 March 2025

146

614

29,513

30,273

At 31 March 2024

195

693

39,350

40,238

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

100

100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

5,689

10,341

Trade creditors

13,089

6,500

Taxation and social security

10,299

2,021

Other creditors

24,015

30,710

53,092

49,572

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

17,374

23,415

8.	ULTIMATE CONTROLLING PARTY

The company is under the joint control of the directors who are equal shareholders of the Company.