REGISTERED NUMBER: 06213005 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Fence 'N' Forget Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M S Randall

SECRETARY:

Mrs D J Randall

REGISTERED OFFICE:

Gwelfor

Bethania

Llanon

Ceredigion

SY23 5NR

REGISTERED NUMBER:

06213005 (England and Wales)

ACCOUNTANTS:

Guilfoyle Sage LLP

21 Gold Tops

Newport

South Wales

NP20 4PG

FIXED ASSETS

Tangible assets

5

89,742

75,468

Investments

6

152,211

142,819

241,953

218,287

CURRENT ASSETS

Stocks

7

144,333

217,239

Debtors

8

171,775

150,180

Prepayments and accrued income

300

300

Cash at bank and in hand

363,721

383,407

680,129

751,126

CREDITORS

Amounts falling due within one year

9

111,001

138,260

NET CURRENT ASSETS

569,128

612,866

TOTAL ASSETS LESS CURRENT LIABILITIES

811,081

831,153

PROVISIONS FOR LIABILITIES

12,566

12,566

NET ASSETS

798,515

818,587

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

798,415

818,487

SHAREHOLDERS' FUNDS

798,515

818,587

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 December 2025 and were signed by:

M S Randall - Director

1.	STATUTORY INFORMATION

Fence 'N' Forget 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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.

Plant and machinery etc

-

25% on cost, 15% on cost and 10% on cost

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 Statement of Income and Retained Earnings, 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.

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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Investments

Investment in shares are included at quoted market value.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

193,397

Additions

25,960

At 30 April 2025

219,357

DEPRECIATION

At 1 May 2024

117,929

Charge for year

11,686

At 30 April 2025

129,615

NET BOOK VALUE

At 30 April 2025

89,742

At 30 April 2024

75,468

6.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1 May 2024

142,819

Additions

6,000

Revaluations

3,392

At 30 April 2025

152,211

NET BOOK VALUE

At 30 April 2025

152,211

At 30 April 2024

142,819

Cost or valuation at 30 April 2025 is represented by:

Listed

investments

£

Valuation in 2017

(1,109

)

Valuation in 2020

(21,889

)

Valuation in 2021

18,137

Valuation in 2022

17,423

Valuation in 2023

(4,489

)

Valuation in 2024

19,736

Valuation in 2025

9,392

Cost

115,010

152,211

7.

STOCKS

30.4.25

30.4.24

£

£

Stocks

144,333

217,239

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

171,775

150,180

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

36,112

62,050

Taxation and social security

50,431

45,644

Other creditors

24,458

30,566

111,001

138,260

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

100

Ordinary

£1

100

100