REGISTERED NUMBER: 05484634 (England and Wales)

Sayer Fencing Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTORS:

K Sayer

W Sayer

SECRETARY:

W Sayer

REGISTERED OFFICE:

32 The Crescent

Spalding

Lincolnshire

PE11 1AF

REGISTERED NUMBER:

05484634 (England and Wales)

ACCOUNTANTS:

Salway and Wright

32 The Crescent

Spalding

Lincolnshire

PE11 1AF

FIXED ASSETS

Tangible assets

4

9,647

12,439

CURRENT ASSETS

Stocks

17,400

17,400

Debtors

5

99,092

144,022

Cash at bank

41,414

45,241

157,906

206,663

CREDITORS

Amounts falling due within one year

6

58,699

61,105

NET CURRENT ASSETS

99,207

145,558

TOTAL ASSETS LESS CURRENT LIABILITIES

108,854

157,997

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

108,852

157,995

SHAREHOLDERS' FUNDS

108,854

157,997

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 10 December 2025 and were signed on its behalf by:

K Sayer - Director

1.	STATUTORY INFORMATION

Sayer Fencing 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.

Motor vehicles

-

25% on reducing balance

Equipment

-

20% on 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

Equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

81,628

23,920

105,548

DEPRECIATION

At 1 April 2024

71,793

21,316

93,109

Charge for year

2,141

651

2,792

At 31 March 2025

73,934

21,967

95,901

NET BOOK VALUE

At 31 March 2025

7,694

1,953

9,647

At 31 March 2024

9,835

2,604

12,439

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

52,444

85,241

Other debtors

46,648

58,781

99,092

144,022

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

22,414

21,547

Taxation and social security

36,285

39,558

58,699

61,105