2024-04-01 2025-03-31 false No description of principal activity Capium Accounts Production 1.1 SC145727 2024-04-01 2025-03-31 SC145727 bus:FullAccounts 2024-04-01 2025-03-31 SC145727 bus:FRS102 2024-04-01 2025-03-31 SC145727 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC145727 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC145727 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC145727 2024-04-01 2025-03-31 SC145727 2025-03-31 SC145727 bus:RegisteredOffice 2024-04-01 2025-03-31 SC145727 core:WithinOneYear 2025-03-31 SC145727 core:AfterOneYear 2025-03-31 SC145727 1 2024-04-01 2025-03-31 SC145727 bus:Director1 2024-04-01 2025-03-31 SC145727 bus:Director1 2025-03-31 SC145727 bus:Director1 2023-04-01 2024-03-31 SC145727 2023-04-01 SC145727 bus:LeadAgentIfApplicable 2024-04-01 2025-03-31 SC145727 2023-04-01 2024-03-31 SC145727 2024-03-31 SC145727 core:WithinOneYear 2024-03-31 SC145727 core:AfterOneYear 2024-03-31 SC145727 bus:EntityAccountantsOrAuditors 2023-04-01 2024-03-31 SC145727 core:LandBuildings 2024-04-01 2025-03-31 SC145727 core:LandBuildings 2025-03-31 SC145727 core:LandBuildings 2024-03-31 SC145727 core:PlantMachinery 2024-04-01 2025-03-31 SC145727 core:PlantMachinery 2025-03-31 SC145727 core:PlantMachinery 2024-03-31 SC145727 core:MotorCars 2024-04-01 2025-03-31 SC145727 core:MotorCars 2025-03-31 SC145727 core:MotorCars 2024-03-31 SC145727 core:ComputerEquipment 2024-04-01 2025-03-31 SC145727 core:ComputerEquipment 2025-03-31 SC145727 core:ComputerEquipment 2024-03-31 SC145727 core:InvestmentProperties 2024-04-01 2025-03-31 SC145727 core:InvestmentProperties 2025-03-31 SC145727 core:InvestmentProperties 2024-03-31 SC145727 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-03-31 SC145727 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-03-31 SC145727 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 SC145727 core:CostValuation core:Non-currentFinancialInstruments 2024-03-31 SC145727 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-03-31 SC145727 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-03-31 SC145727 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-03-31 SC145727 core:Non-currentFinancialInstruments 2025-03-31 SC145727 core:Non-currentFinancialInstruments 2024-03-31 SC145727 core:ShareCapital 2025-03-31 SC145727 core:ShareCapital 2024-03-31 SC145727 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC145727 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC145727 dpl:Item1 2024-04-01 SC145727 dpl:Item1 2025-03-31 SC145727 dpl:Item1 2023-04-01 SC145727 dpl:Item1 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: SC145727
Scotland
D.E. FENCING LTD.
Unaudited Financial Statements
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

D.E. Fencing Ltd. Contents Page For the year ended 31 March 2025
Company information | 1
Director's report | 2
Accountants' report | 3
Statement of financial position | 4
Notes to the financial statements | 5

D.E. Fencing Ltd. Company Information For the year ended 31 March 2025
Director | Scott William ELLIOT
Registered Number | SC145727
Registered Office | UNIT 6 CHARLESFIELD INDUSTRIAL ESTATE ST BOSWELLS MELROSE TD6 0HH
Accountants | NS24 Ltd 8A Tweed Mills Dunsdale Road Selkirk TD7 5DZ
1

D.E. Fencing Ltd. Director's Report For the year ended 31 March 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 March 2025. Director The director who served the company throughout the year was as follows:
Scott William ELLIOT
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Scott William ELLIOT Director
Date approved: 18 November 2025 2

D.E. Fencing Ltd. Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. NS24 Ltd 31 March 2025 NS24 Ltd 8A Tweed Mills Dunsdale Road Selkirk TD7 5DZ 18 November 2025 3

D.E. Fencing Ltd. Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 262,838 |  | 242,628
|  | 262,838 |  | 242,628
Current assets |  |  |
Stocks | 4 | 39,000 |  | 37,242
Debtors | 5 | 217,644 |  | 220,385
Cash at bank and in hand |  | 74,339 |  | 14,977
|  | 330,983 |  | 272,604
Creditors: amount falling due within one year | 6 | (185,763) |  | (213,216)
Net current assets |  | 145,220 |  | 59,388
Total assets less current liabilities |  | 408,058 |  | 302,016
Creditors: amount falling due after more than one year | 7 | (73,371) |  | (48,548)
Net assets |  | 334,687 |  | 253,468
Capital and reserves |  |  |
Called up share capital |  | 22,100 |  | 22,100
Profit and loss account |  | 312,587 |  | 231,368
Shareholders' funds |  | 334,687 |  | 253,468
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 18 November 2025 and were signed by:
------------------------------- Scott William ELLIOT Director
4

D.E. Fencing Ltd. Notes to the Financial Statements For the year ended 31 March 2025
General Information D.E. Fencing Ltd. is a private company, limited by shares, registered in Scotland, registration number SC145727, registration address UNIT 6 CHARLESFIELD INDUSTRIAL ESTATE, ST BOSWELLS, MELROSE, TD6 0HH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc | 5 Years SL
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 11 (2024 : 11).
3. | Tangible fixed assets
Cost or valuation | Investment properties |  | Land and buildings |  | Plant and machinery etc |  | Total
| £ |  | £ |  | £ |  | £
At 01 April 2024 | 150,000 |  | 22,183 |  | 130,521 |  | 302,704
Additions | - |  | - |  | 43,647 |  | 43,647
Disposals | - |  | - |  | - |  | -
At 31 March 2025 | 150,000 |  | 22,183 |  | 174,168 |  | 346,351
Depreciation
At 01 April 2024 | - |  | - |  | 50,076 |  | 50,076
Charge for year | - |  | - |  | 33,437 |  | 33,437
On disposals | - |  | - |  | - |  | -
At 31 March 2025 | - |  | - |  | 83,513 |  | 83,513
Net book values
Closing balance as at 31 March 2025 | 150,000 |  | 22,183 |  | 90,655 |  | 262,838
Opening balance as at 01 April 2024 | 140,000 |  | 22,183 |  | 80,445 |  | 242,628
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Closing Stock. | 39,000 |  | 37,242
| 39,000 |  | 37,242
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 144,918 |  | 118,167
Prepayments | 7,405 |  | 4,367
Other Debtors | 41,017 |  | 69,457
VAT | 24,304 |  | 28,394
| 217,644 |  | 220,385
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 80,775 |  | 48,840
Bank Loans & Overdrafts | 26,994 |  | 23,158
Corporation Tax | 21,788 |  | 45,622
PAYE & Other Taxes | 18,314 |  | 32,696
Accrued Expenses | 1,950 |  | 2,326
Other Creditors | 14,727 |  | 44,185
Obligations under HP/Financial Leases | 17,512 |  | 9,230
Wages & Salaries Control Account | 3,703 |  | 7,159
| 185,763 |  | 213,216
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 45,094 |  | 29,206
Obligations Under HP/Financial Leases | 28,277 |  | 19,342
| 73,371 |  | 48,548
5