Wrights Fencing Limited

Wrights Fencing Limited
Contents Page
For the year ended 31 May 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Wrights Fencing Limited Accountants' Report For the year ended 31 May 2025
You consider that the company is exempt from an audit for the year ended 31 May 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. .................................................... Sinden Thackeray Partnership Suite 7 Beaufort House Sir Thomas Longley Road Rochester ME2 4FB 26 September 2025 1

Wrights Fencing Limited
Accountants' Report
For the year ended 31 May 2025

You consider that the company is exempt from an audit for the year ended 31 May 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.

....................................................

Sinden Thackeray Partnership
Suite 7 Beaufort House
Sir Thomas Longley Road
Rochester
ME2 4FB
26 September 2025

1

Wrights Fencing Limited
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	53,329	71,105
		53,329	71,105
Current assets
Stocks		11,821	6,800
Debtors		2,964	4,652
Cash at bank and in hand		5,571	6,936
		20,356	18,388
Creditors: amount falling due within one year		(38,831)	(39,641)
Net current assets		(18,475)	(21,253)

Total assets less current liabilities		34,854	49,852
Creditors: amount falling due after more than one year		(8,152)	(21,834)
Provisions for liabilities		(10,133)	(13,510)
Net assets		16,569	14,508

Capital and reserves
Called up share capital		100	100
Profit and loss account		16,469	14,408
Shareholders' funds		16,569	14,508

For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 26 September 2025 and were signed on its behalf by:

-------------------------------
D Wright
Director

2

Wrights Fencing Limited
Notes to the Abridged Financial Statements
For the year ended 31 May 2025

General Information

Wrights Fencing Limited is a private company, limited by shares, registered in England and Wales, registration number 05465700, registration address Suite 7 Beaufort House, Beaufort Court, Sir Thomas Longley Road, Rochester, Kent, ME2 4FB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

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	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 3).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 June 2024	32,756	174,595	730	208,081
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 May 2025	32,756	174,595	730	208,081
Depreciation
At 01 June 2024	17,654	118,605	717	136,976
Charge for year	3,775	13,998	3	17,776
On disposals	-	-	-	-
At 31 May 2025	21,429	132,603	720	154,752
Net book values
Closing balance as at 31 May 2025	11,327	41,992	10	53,329
Opening balance as at 01 June 2024	15,102	55,990	13	71,105

4.	Ultimate Controlling Party The ultimate controlling party is D Wright

3

Registered Number: 05465700
England and Wales
WRIGHTS FENCING LIMITED

Abridged Accounts

Period of accounts Start date: 01 June 2024 End date: 31 May 2025