Danbury Fencing Installations Limited

Registered number

12524399

Filleted Accounts

31 March 2025

Danbury Fencing Installations Limited
Registered number:		12524399
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		42,359			49,981

Current assets
Stocks		38,500			20,173
Debtors	4	23,143			51,049
Cash at bank and in hand		64,328			62,821
		125,971			134,043

Creditors: amounts falling due within one year	5	(74,180)			(72,152)

Net current assets			51,791			61,891

Net assets			94,150			111,872

Capital and reserves
Called up share capital			100			100
Profit and loss account			94,050			111,772

Shareholders' funds			94,150			111,872

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A M McLaughlin
Director
Approved by the board on 1 December 2025

Danbury Fencing Installations Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Motor vehicles	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			7		5


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	3,733		88,399		92,132
	Additions	2,248		4,250		6,498
	At 31 March 2025	5,981		92,649		98,630

	Depreciation
	At 1 April 2024	1,963		40,188		42,151
	Charge for the year	1,005		13,115		14,120
	At 31 March 2025	2,968		53,303		56,271

	Net book value
	At 31 March 2025	3,013		39,346		42,359
	At 31 March 2024	1,770		48,211		49,981


4	Debtors			2025		2024
£					£

	Trade debtors			22,143		51,049
	Other debtors			1,000		-
				23,143		51,049






5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			32,910		32,133
	Taxation and social security costs			29,259		28,058
	Other creditors			12,011		11,961
				74,180		72,152

6	Other information

	Danbury Fencing Installations Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Tyndales Farm
	Southend Road
	Woodham Mortimer
	Maldon, Essex
	CM9 6TQ