REGISTERED NUMBER: 08928596 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

AZTEC FENCING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

J M Winbourne

SECRETARY:

Mrs J A Winbourne

REGISTERED OFFICE:

Riverside Garden Centre

Romsey Road

Ower

Southampton

Hampshire

SO51 6AF

REGISTERED NUMBER:

08928596 (England and Wales)

ACCOUNTANTS:

Richard Small & Co

24 Central Precinct

Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2GA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

62,031

51,475

62,031

51,475

CURRENT ASSETS

Stocks

32,415

30,155

Debtors

6

84,163

67,924

Cash at bank

727,108

671,543

843,686

769,622

CREDITORS

Amounts falling due within one year

7

112,308

65,467

NET CURRENT ASSETS

731,378

704,155

TOTAL ASSETS LESS CURRENT LIABILITIES

793,409

755,630

PROVISIONS FOR LIABILITIES

11,786

9,780

NET ASSETS

781,623

745,850

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

781,621

745,848

SHAREHOLDERS' FUNDS

781,623

745,850

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 5 November 2025 and were signed by:

J M Winbourne - Director

1.	STATUTORY INFORMATION

Aztec 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

130,000

AMORTISATION

At 1 April 2024

and 31 March 2025

130,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

10,651

4,610

133,076

7,865

156,202

Additions

99

534

23,990

757

25,380

At 31 March 2025

10,750

5,144

157,066

8,622

181,582

DEPRECIATION

At 1 April 2024

8,846

3,509

86,465

5,907

104,727

Charge for year

303

255

13,767

499

14,824

At 31 March 2025

9,149

3,764

100,232

6,406

119,551

NET BOOK VALUE

At 31 March 2025

1,601

1,380

56,834

2,216

62,031

At 31 March 2024

1,805

1,101

46,611

1,958

51,475

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

69,886

62,607

Other debtors

14,277

5,317

84,163

67,924

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

40,049

17,571

Taxation and social security

34,912

39,474

Other creditors

37,347

8,422

112,308

65,467

8.	RELATED PARTY DISCLOSURES

At 5 April 2014 the company acquired the goodwill, assets and liabilities of the business operated by Mr J M Winbourne trading as Aztec Fencing.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is J M Winbourne.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aztec Fencing Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Aztec Fencing Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aztec Fencing Limited and state those matters that we have agreed to state to the director of Aztec Fencing Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aztec Fencing Limited and its director for our work or for this report.

It is your duty to ensure that Aztec Fencing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aztec Fencing Limited. You consider that Aztec Fencing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aztec Fencing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Richard Small & Co

24 Central Precinct

Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2GA

Date: 05 November 2025