Company registration number 01457102 (England and Wales)
Lawnswood Fencing Limited
Unaudited financial statements
For the year ended 30 September 2025
Lawnswood Fencing Limited
Contents
Page
Statement of financial position
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 7
Lawnswood Fencing Limited
Statement of financial position
As at 30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
470,232
395,785
Current assets
Stocks
295,841
270,473
Debtors
4
51,656
51,069
Cash at bank and in hand
141,879
113,685
489,376
435,227
Creditors: amounts falling due within one year
5
(355,606)
(351,126)
Net current assets
133,770
84,101
Total assets less current liabilities
604,002
479,886
Creditors: amounts falling due after more than one year
6
(163,942)
(117,734)
Provisions for liabilities
(40,000)
-
0
Net assets
400,060
362,152
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
399,960
362,052
Total equity
400,060
362,152
Lawnswood Fencing Limited
Statement of financial position (continued)
As at 30 September 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 26 November 2025 and are signed on its behalf by:
Mr A R Foster
Director
Company registration number 01457102 (England and Wales)
Lawnswood Fencing Limited
Statement of changes in equity
For the year ended 30 September 2025
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 October 2023
100
359,056
359,156
Year ended 30 September 2024:
Profit and total comprehensive income
-
76,996
76,996
Dividends
-
(74,000)
(74,000)
Balance at 30 September 2024
100
362,052
362,152
Year ended 30 September 2025:
Profit and total comprehensive income
-
115,908
115,908
Dividends
-
(78,000)
(78,000)
Balance at 30 September 2025
100
399,960
400,060
Lawnswood Fencing Limited
Notes to the financial statements
For the year ended 30 September 2025
- 4 -
1
Accounting policies
Company information

Lawnswood Fencing Limited is a private company limited by shares incorporated in England and Wales. The registered office is 41 Park Lane, Halesowen, West Midlands, England, B63 2QY.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on despatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost
Plant and equipment
10% on reducing balance
Fixtures and fittings
10% on reducing balane
Motor vehicles
25% on reducing balance
Lawnswood Fencing Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 5 -
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Lawnswood Fencing Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 6 -
1.8
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
20
20
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 October 2024
388,235
54,148
76,070
156,126
674,579
Additions
-
0
-
0
-
0
126,210
126,210
At 30 September 2025
388,235
54,148
76,070
282,336
800,789
Depreciation and impairment
At 1 October 2024
72,551
37,406
60,895
107,942
278,794
Depreciation charged in the year
4,965
1,675
1,521
43,602
51,763
At 30 September 2025
77,516
39,081
62,416
151,544
330,557
Carrying amount
At 30 September 2025
310,719
15,067
13,654
130,792
470,232
At 30 September 2024
315,684
16,742
15,175
48,184
395,785
Lawnswood Fencing Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 7 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
27,205
24,681
Amounts owed by group undertakings
-
0
9,196
Other debtors
24,451
17,192
51,656
51,069
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
30,942
40,033
Trade creditors
182,528
205,903
Amounts owed to group undertakings
775
-
0
Taxation and social security
105,736
88,459
Other creditors
35,625
16,731
355,606
351,126
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
57,985
89,788
Other creditors
105,957
27,946
163,942
117,734
7
Related party transactions

At 30 September 2025 £1,135 (2024: £1,135) was due to the directors.

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