Top Security Fencing (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03658691 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

TOP SECURITY FENCING (UK) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R M Whitby

SECRETARY:

Mrs B Whitby

REGISTERED OFFICE:

1 & 2 Central Court

High Street

Bridgnorth

Shropshire

WV16 4DB

REGISTERED NUMBER:

03658691 (England and Wales)

ACCOUNTANTS:

Stanton Ralph & Co Limited

Chartered Accountants

The Old Police Station

Whitburn Street

Bridgnorth

Shropshire

WV16 4QP

FIXED ASSETS

2,353

Tangible assets

4

2,040

CURRENT ASSETS

33,062

Stocks

30,693

2,034,870

Debtors

5

3,113,875

632,231

Cash at bank

229,072

2,700,163

3,373,640

CREDITORS

574,580

Amounts falling due within one year

1,164,274

2,125,583

NET CURRENT ASSETS

2,209,366

2,127,936

TOTAL ASSETS LESS CURRENT LIABILITIES

2,211,406

447

PROVISIONS FOR LIABILITIES

273

2,127,489

NET ASSETS

2,211,133

CAPITAL AND RESERVES

100

Called up share capital

6

100

10

Capital redemption reserve

10

2,127,379

Retained earnings

2,211,023

2,127,489

SHAREHOLDERS' FUNDS

2,211,133

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30th April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 31st October 2025 and were signed by:

R M Whitby - Director

1.	STATUTORY INFORMATION

Top Security Fencing (UK) 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 presentation currency of the financial statements is the Pound Sterling (£).

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 etc

-

25% on reducing balance and 15% 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 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st May 2024

34,504

Additions

605

At 30th April 2025

35,109

DEPRECIATION

At 1st May 2024

32,151

Charge for year

918

At 30th April 2025

33,069

NET BOOK VALUE

At 30th April 2025

2,040

At 30th April 2024

2,353

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

Customer loans

-

32,319

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

89

Ordinary

£1

89

1

Ordinary A

£1

1

10

Ordinary B

£1

10

100

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2025 and 30th April 2024:

30.4.25

30.4.24

£

R M Whitby

Balance outstanding at start of year

459,627

499,770

Amounts advanced

210,345

128,533

Amounts repaid

(295,392

)

(168,676

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

374,580

459,627