Melbourn Buildings & Fencing Supplies Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 04734376

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		1,325

			-		1,325
CURRENT ASSETS
Stocks	5	22,000		22,000
Cash at bank and in hand		10,855		10,413

		32,855		32,413
Creditors: Amounts Falling Due Within One Year	6	(82,862 )		(66,991 )

NET CURRENT ASSETS (LIABILITIES)			(50,007 )		(34,578 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(50,007 )		(33,253 )

NET LIABILITIES			(50,007 )		(33,253 )

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			(50,009 )		(33,255 )

SHAREHOLDERS' FUNDS			(50,007)		(33,253)

Page 1

Page 2

Melbourn Buildings & Fencing Supplies Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Valerie Williams

Director

16 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Melbourn Buildings & Fencing Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04734376 . The registered office is Phillimore Garden Centre Cambridge Road, Melbourn, Royston, Hertfordshire, SG8 6EY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

Page 3

Page 4

Melbourn Buildings & Fencing Supplies Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 May 2024	40,111	7,069	142	47,322

As at 30 April 2025	40,111	7,069	142	47,322

Depreciation
As at 1 May 2024	39,155	6,713	129	45,997
Provided during the period	956	356	13	1,325

As at 30 April 2025	40,111	7,069	142	47,322

Net Book Value
As at 30 April 2025	-	-	-	-

As at 1 May 2024	956	356	13	1,325

5. Stocks

	2025	2024
	£	£
Finished goods	22,000	22,000

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	6,847	-
Other creditors	75,155	65,236
Taxation and social security	860	1,755

	82,862	66,991

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

Page 4