REGISTERED NUMBER: 01881433 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

GUARDIAN FENCING COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Gillick

J Gillick

SECRETARY:

J Gillick

REGISTERED OFFICE:

Reliance Works

Warrington Road

Rainhill

Prescot

Merseyside

L35 9JE

REGISTERED NUMBER:

01881433 (England and Wales)

ACCOUNTANTS:

C A Hunter Limited

Britannia Chambers

26 George Street

St Helens

Merseyside

WA10 1BZ

BANKERS:

HSBC Bank plc

33 Ormskirk Street

St Helens

Merseyside

WA10 2SZ

FIXED ASSETS

Tangible assets

4

45,319

53,715

CURRENT ASSETS

Stocks

17,000

14,750

Debtors

5

55,583

85,826

Cash at bank and in hand

21,018

8,615

93,601

109,191

CREDITORS

Amounts falling due within one year

6

91,359

88,324

NET CURRENT ASSETS

2,242

20,867

TOTAL ASSETS LESS CURRENT LIABILITIES

47,561

74,582

CREDITORS

Amounts falling due after more than one year

7

20,036

34,483

NET ASSETS

27,525

40,099

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

8

15,832

15,832

Retained earnings

10,693

23,267

SHAREHOLDERS' FUNDS

27,525

40,099

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 16 December 2025 and were signed on its behalf by:

B Gillick - Director

1.	STATUTORY INFORMATION

Guardian Fencing Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

40,339

28,329

45,497

114,165

DEPRECIATION

At 1 April 2024

18,198

27,296

14,956

60,450

Charge for year

606

155

7,635

8,396

At 31 March 2025

18,804

27,451

22,591

68,846

NET BOOK VALUE

At 31 March 2025

21,535

878

22,906

45,319

At 31 March 2024

22,141

1,033

30,541

53,715

Included in cost of land and buildings is freehold land of £ 10,000 (2024 - £ 10,000 ) which is not depreciated.

The transitional provisions of FRS 102 are being followed in respect of the company freehold property. They were revalued by the directors on an existing use basis at £40,339 of which original cost amounted to £24,507.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

53,910

66,879

Other debtors

1,673

18,947

55,583

85,826

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,311

10,056

Hire purchase contracts

4,136

7,193

Trade creditors

60,111

54,690

Taxation and social security

12,151

8,858

Other creditors

4,650

7,527

91,359

88,324

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

7,904

18,214

Hire purchase contracts

12,132

16,269

20,036

34,483

8.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

15,832

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

B Gillick and J Gillick

Balance outstanding at start of year

15,969

3,970

Amounts advanced

12,779

15,999

Amounts repaid

(29,000

)

(4,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(252

)

15,969