REGISTERED NUMBER: 06540660 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Garden Wise Fencing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Smith

Mrs D S Smith

J J P Eaglen

REGISTERED OFFICE:

Wyvols Court

Basingstoke Road

Swallowfield

Reading

Berkshire

RG7 1WY

REGISTERED NUMBER:

06540660 (England and Wales)

ACCOUNTANTS:

J & C Accountants Ltd

Wyvols Court

Basingstoke Road

Swallowfield

Reading

Berkshire

RG7 1WY

FIXED ASSETS

Tangible assets

4

75,588

64,553

CURRENT ASSETS

Stocks

11,250

12,460

Debtors

5

87,794

90,916

Cash at bank

194,245

169,150

293,289

272,526

CREDITORS

Amounts falling due within one year

6

113,261

93,209

NET CURRENT ASSETS

180,028

179,317

TOTAL ASSETS LESS CURRENT LIABILITIES

255,616

243,870

PROVISIONS FOR LIABILITIES

16,630

14,201

NET ASSETS

238,986

229,669

CAPITAL AND RESERVES

Called up share capital

111

111

Retained earnings

238,875

229,558

SHAREHOLDERS' FUNDS

238,986

229,669

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2025 and were signed on its behalf by:

S Smith - Director

Mrs D S Smith - Director

1.	STATUTORY INFORMATION

Garden Wise Fencing Limited is a private company limited by shares, registered in England & Wales. The company's registered number is 06540660. The registered office address is Wyvols Court, Basingstoke Road, Swallowfield, Reading, RG7 1WY. The business address is Wheats Farm Cottages, Nightingale Lane, Mortimer, Reading, RG7 3PT.

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 and value added tax.

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

-

33% on cost, 15% on cost and 10% 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 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

120,986

Additions

25,667

Disposals

(6,498

)

At 30 June 2025

140,155

DEPRECIATION

At 1 July 2024

56,433

Charge for year

11,383

Eliminated on disposal

(3,249

)

At 30 June 2025

64,567

NET BOOK VALUE

At 30 June 2025

75,588

At 30 June 2024

64,553

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

56,098

52,465

Other debtors

31,696

38,451

87,794

90,916

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

13,782

639

Taxation and social security

27,870

22,610

Other creditors

71,609

69,960

113,261

93,209