Heard & Son Fencing Limited

Heard & Son Fencing Limited
Contents Page
For the year ended 30 June 2025

Statement of financial position	1
Notes to the financial statements	2

Registered Number: 12047986 Heard & Son Fencing Limited
Statement of Financial Position
As at 30 June 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	19,568	10,298
		19,568	10,298
Current assets
Stocks		12,562	-
Debtors		51,685	12,189
Cash at bank and in hand		18,476	6,137
		82,723	18,326
Creditors: amount falling due within one year		(85,655)	(28,577)
Net current assets		(2,932)	(10,251)

Total assets less current liabilities		16,636	47
Creditors: amount falling due after more than one year		(16,403)	-
Net assets		233	47

Capital and reserves
Called up share capital	4	200	100
Profit and loss account		33	(53)
Shareholders' funds		233	47

For the year ended 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 13 January 2026 and were signed on its behalf by:

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Paul Adam Reuben Heard
Director

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Kane Peter Heard
Director

1

Heard & Son Fencing Limited
Notes to the Abridged Financial Statements
For the year ended 30 June 2025

General Information

Heard & Son Fencing Limited is a private company, limited by shares, registered in England and Wales, registration number 12047986, registration address Suite E6, Gemini House, Hargreaves Road, Swindon, SN25 5AZ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 July 2024	19,945	4,855	24,800
Additions	1,198	14,594	15,792
Disposals	-	-	-
At 30 June 2025	21,143	19,449	40,592
Depreciation
At 01 July 2024	10,799	3,703	14,502
Charge for year	2,586	3,936	6,522
On disposals	-	-	-
At 30 June 2025	13,385	7,639	21,024
Net book values
Closing balance as at 30 June 2025	7,758	11,810	19,568
Opening balance as at 01 July 2024	9,146	1,152	10,298

4.

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
100 Ordinary A shares of £1.00 each	100	65
100 Ordinary B shares of £1.00 each	100	35
	200	100

2

Registered Number: 12047986
England and Wales
Abridged Accounts

for the year ended 30 June 2025
for
HEARD & SON FENCING LIMITED