EC Fencing Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12537766 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

EC Fencing Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

7

DIRECTOR:

Mr Euan Christie Cameron

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

REGISTERED NUMBER:

12537766 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

3,630

3,578

CURRENT ASSETS

Debtors

5

18,254

19,227

Cash at bank

802

1,763

19,056

20,990

CREDITORS

Amounts falling due within one year

6

8,978

8,011

NET CURRENT ASSETS

10,078

12,979

TOTAL ASSETS LESS CURRENT LIABILITIES

13,708

16,557

CREDITORS

Amounts falling due after more than one year

7

13,565

16,452

NET ASSETS

143

105

CAPITAL AND RESERVES

Called up share capital

8

101

Retained earnings

9

42

4

SHAREHOLDERS' FUNDS

143

105

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 3rd October 2025 and were signed by:

Mr Euan Christie Cameron - Director

1.	STATUTORY INFORMATION

EC Fencing Ltd 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

Reducing balance over 3 years

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Reducing balance over 3 years

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1st April 2024

1,329

9,224

782

11,335

Additions

-

1,242

At 31st March 2025

1,329

9,224

2,024

12,577

DEPRECIATION

At 1st April 2024

931

6,305

521

7,757

Charge for year

132

730

328

1,190

At 31st March 2025

1,063

7,035

849

8,947

NET BOOK VALUE

At 31st March 2025

266

2,189

1,175

3,630

At 31st March 2024

398

2,919

261

3,578

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Computer

equipment

£

COST

Additions

1,242

At 31st March 2025

1,242

DEPRECIATION

Charge for year

241

At 31st March 2025

241

NET BOOK VALUE

At 31st March 2025

1,001

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

974

1,818

Directors' current accounts

17,218

17,171

Deferred tax asset

62

238

18,254

19,227

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Bank loans and overdrafts

3,235

Hire purchase contracts

539

-

Tax

3,388

2,911

Social security and other taxes

366

545

Other creditors

58

-

Accrued expenses

1,392

1,320

8,978

8,011

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

Bank loans - 1-2 years

3,235

Bank loans - 2-5 years

9,704

Bank loans more 5 yr by instal

279

3,513

Hire purchase contracts

347

-

13,565

16,452

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

279

3,513

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

100

Ordinary A

£1

100

1

Ordinary B

£1

1

101

9.

RESERVES

Retained

earnings

£

At 1st April 2024

4

Profit for the year

15,188

Dividends

(15,150

)

At 31st March 2025

42

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

31.3.25

31.3.24

£

Mr Euan Christie Cameron

Balance outstanding at start of year

17,171

18,103

Amounts advanced

21,225

(11,435

)

Amounts repaid

(21,178

)

10,503

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

17,218

17,171

The director plans to repay this loan within 9 months of the yearend.

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 EC Fencing Ltd for the year ended 31st 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 EC Fencing Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of EC Fencing Ltd and state those matters that we have agreed to state to the director of EC Fencing Ltd 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 EC Fencing Ltd and its director for our work or for this report.

It is your duty to ensure that EC Fencing Ltd 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 EC Fencing Ltd. You consider that EC Fencing Ltd 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 EC Fencing Ltd. 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.

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

3rd October 2025