Registration number: 06506009

England Fencing Ltd

Contents

Company Information	1
Balance Sheet	2
Statement of Changes in Equity	3
Notes to the Unaudited Financial Statements	4 to 7

England Fencing Ltd

Company Information

Directors

Milind Sharad Pradhan Alan Grafton Caryl Marianne Paula Oliver Alp Aslan Orge Alexander Andreas Tofalides Richard Alexander Bernstein Beth Gina Cranston-Selby Evert William Van Gemeren

Registered office

8 High Street Heathfield East Sussex TN21 8LS

Accountants

Manningtons 8 High Street Heathfield East Sussex TN21 8LS

England Fencing Ltd

(Registration number: 06506009)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	8,340	11,188
Current assets
Debtors	5	15,395	156,000
Cash at bank and in hand		294,867	286,692
		310,262	442,692
Creditors: Amounts falling due within one year	6	(83,358)	(159,512)
Net current assets		226,904	283,180
Net assets		235,244	294,368
Reserves
Other reserves		115,475	172,198
Retained earnings		119,769	122,170
Surplus		235,244	294,368

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income and Expenditure.

Approved and authorised by the Board on 16 November 2025 and signed on its behalf by:
 

......................................... Milind Sharad Pradhan Director

England Fencing Ltd

Statement of Changes in Equity for the Year Ended 30 June 2025

	Other reserves £	Retained earnings £	Total £
At 1 July 2024	172,198	122,170	294,368
Surplus for the year	-	9,599	9,599
Other comprehensive income	(56,723)	(12,000)	(68,723)
Total comprehensive income	(56,723)	(2,401)	(59,124)
At 30 June 2025	115,475	119,769	235,244

	Other reserves £	Retained earnings £	Total £
At 1 July 2023	159,343	112,385	271,728
Surplus for the year	-	34,785	34,785
Other comprehensive income	12,855	(25,000)	(12,145)
Total comprehensive income	12,855	9,785	22,640
At 30 June 2024	172,198	122,170	294,368

England Fencing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a company limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
8 High Street
Heathfield
East Sussex
TN21 8LS
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

England Fencing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment	20% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

England Fencing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2024	38,744	38,744
At 30 June 2025	38,744	38,744
Depreciation
At 1 July 2024	27,556	27,556
Charge for the year	2,848	2,848
At 30 June 2025	30,404	30,404
Carrying amount
At 30 June 2025	8,340	8,340
At 30 June 2024	11,188	11,188

5

Debtors

	2025 £	2024 £
Trade debtors	15,395	56,581
Prepayments	-	99,419
	15,395	156,000

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	4,921	21,486
Taxation and social security	837	936
Accruals and deferred income	77,600	137,090
	83,358	159,512

England Fencing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

7

Reserves

	Other Reserves	Income and expenditure account	Total
As at 1 July 2023	172,198	122,170	294,368
Surplus for the year		9,600	9,600
Transfer of funds	12,000	(12,000)	-
Special reserve utilised during the year	(68,723)		(68,723)
As at 30 June 2024	115,475	119,770	235,245

8	Turnover and direct expenses

	Income	Expenses	Surplus / (deficit)
	£	£	£
Membership subscriptions	151,423	-	151,423
2022 Commonwealth Games Events - EF Support		-	-
England Youth Championships	20,910	(32,467)	(11,557)
Youth development	-	(7,802)	(7,802)
Team England - Senior Commonwealth	-	-	-
Team England - Senior Winton	2,277	(2,277)	-
Junior Commonwealth	54,166	(83,811)	(29,645)
Team England Team Kit	-	(4,822)	(4,822)
Equipment hire	140	-	140
EF Courses	-	-	-
	228,916	(131,179)	97,737