REGISTERED NUMBER: 00968048 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BOUCHIER FENCING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R P Akers

C R Akers

SECRETARY:

R P Akers

REGISTERED OFFICE:

Goring Road

Woodcote

Reading

Berkshire

RG8 0QD

REGISTERED NUMBER:

00968048 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

5th Floor, R+ Building

2 Blagrave Street

Reading

Berkshire

RG1 1AZ

FIXED ASSETS

Tangible assets

4

1,103,926

1,122,872

CURRENT ASSETS

Stocks

427,195

437,398

Debtors

5

665,806

631,845

Cash at bank and in hand

641,100

679,454

1,734,101

1,748,697

CREDITORS

Amounts falling due within one year

6

(279,103

)

(371,748

)

NET CURRENT ASSETS

1,454,998

1,376,949

TOTAL ASSETS LESS CURRENT LIABILITIES

2,558,924

2,499,821

PROVISIONS FOR LIABILITIES

7

(63,613

)

(67,718

)

NET ASSETS

2,495,311

2,432,103

CAPITAL AND RESERVES

Called up share capital

50,000

50,000

Retained earnings

2,445,311

2,382,103

SHAREHOLDERS' FUNDS

2,495,311

2,432,103

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 September 2025 and were signed on its behalf by:

C R Akers - Director

1.	STATUTORY INFORMATION

Bouchier 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.

The principal activity of the company during the year was that of timber merchants.

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.

Going concern

The company has cash resources and has no requirement for external funding. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements.

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.

Freehold land and property

-

5% on cost

Plant and machinery

-

20% on reducing balance

Office furniture and equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Forklifts

-

25% on reducing balance

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 Statement of Income and Retained Earnings, 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.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Office

Freehold

furniture

land and

Plant and

and

property

machinery

equipment

£

£

£

Cost

At 1 January 2024

1,084,255

746,242

59,269

Additions

-

11,230

-

At 31 December 2024

1,084,255

757,472

59,269

Depreciation

At 1 January 2024

219,850

619,143

56,259

Charge for year

3,155

46,107

630

At 31 December 2024

223,005

665,250

56,889

Net book value

At 31 December 2024

861,250

92,222

2,380

At 31 December 2023

864,405

127,099

3,010

Motor

vehicles

Forklifts

Totals

£

£

£

Cost

At 1 January 2024

227,511

122,965

2,240,242

Additions

69,073

-

80,303

At 31 December 2024

296,584

122,965

2,320,545

Depreciation

At 1 January 2024

108,558

113,560

1,117,370

Charge for year

47,006

2,351

99,249

At 31 December 2024

155,564

115,911

1,216,619

Net book value

At 31 December 2024

141,020

7,054

1,103,926

At 31 December 2023

118,953

9,405

1,122,872

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

114,427

104,781

Other debtors

485,513

485,513

Prepayments

65,866

41,551

665,806

631,845

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

73,874

117,642

Corporation tax

43,192

122,513

Social security and other taxes

24,226

25,251

VAT

78,202

46,820

Other creditors

25,832

25,820

Accrued expenses

33,777

33,702

279,103

371,748

7.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

Accelerated capital allowances

63,613

67,718

Deferred

tax

£

Balance at 1 January 2024

67,718

Credit to Statement of Income and Retained Earnings during year

(4,105

)

Balance at 31 December 2024

63,613

8.	RELATED PARTY DISCLOSURES

Included within other debtors is a loan of £363,000 (2023 - £363,000) due to the company from a family member of the directors. This loan is unsecured, interest free and repayable on demand.