Company registration number 02304027 (England and Wales)
C & W FENCING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
C & W FENCING LIMITED
CONTENTS
Page
Company information
1
Balance sheet
3 - 4
Notes to the financial statements
5 - 8
C & W FENCING LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr Ian Kettle
Mrs Gaye Kettle
Mr Lee Morgan
Mrs Emma Morgan
Mr Jason Kettle
Secretary
Mrs Emma Morgan
Company number
02304027
Registered office
The Steelworks
Bradfield Road
Wix
Manningtree
Essex
CO11 2SG
Accountants
TC Group
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
C & W FENCING LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
Share capital
Capital redemption reserve
Other reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 November 2023
111
-
0
172,771
1,359,237
1,532,119
Year ended 31 October 2024:
Loss and total comprehensive income
-
-
-
(16,265)
(16,265)
Own shares acquired
-
-
-
(60,000)
(60,000)
Redemption of shares
7
(11)
11
-
-
0
-
0
Balance at 31 October 2024
100
11
172,771
1,282,972
1,455,854
Year ended 31 October 2025:
Profit and total comprehensive income
-
-
-
91,832
91,832
Balance at 31 October 2025
100
11
172,771
1,374,804
1,547,686
C & W FENCING LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
817,433
794,319
Current assets
Stocks
53,300
23,000
Debtors
4
374,309
458,759
Cash at bank and in hand
886,737
628,861
1,314,346
1,110,620
Creditors: amounts falling due within one year
5
(438,323)
(329,261)
Net current assets
876,023
781,359
Total assets less current liabilities
1,693,456
1,575,678
Creditors: amounts falling due after more than one year
6
(60,164)
(39,310)
Provisions for liabilities
(85,606)
(80,514)
Net assets
1,547,686
1,455,854
Capital and reserves
Called up share capital
7
100
100
Capital redemption reserve
11
11
Other reserves
172,771
172,771
Profit and loss reserves
1,374,804
1,282,972
Total equity
1,547,686
1,455,854
C & W FENCING LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 4 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

The financial statements were approved by the board of directors and authorised for issue on 6 February 2026 and are signed on its behalf by:
Mr Ian Kettle
Director
Company Registration No. 02304027
The notes on pages 5 to 8 form part of these financial statements
C & W FENCING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
1
Accounting policies
Company information

C & W Fencing Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Steelworks, Bradfield Road, Wix, Manningtree, Essex, CO11 2SG.

1.1
Accounting convention

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 have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

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
Not depreciated
Plant and equipment
15% reducing balance
Fixtures and fittings
3 years straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Freehold property is comprised mainly of land and so this has not been depreciated. The directors believe that the carrying value of buildings exceeds its residual value and so no depreciation has been charged.

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.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

C & W FENCING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 6 -
1.5
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 profit and loss account 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.

1.6
Defined contribution pension plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

1.7
Leases

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 balance sheet 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.

2
Employees

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

2025
2024
Number
Number
Total
23
22
C & W FENCING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 7 -
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 November 2024
475,000
367,300
26,961
410,940
1,280,201
Additions
-
0
8,460
1,525
143,271
153,256
Disposals
-
0
-
0
-
0
(76,990)
(76,990)
At 31 October 2025
475,000
375,760
28,486
477,221
1,356,467
Depreciation and impairment
At 1 November 2024
-
0
274,199
25,220
186,463
485,882
Depreciation charged in the year
-
0
15,234
1,932
84,924
102,090
Eliminated in respect of disposals
-
0
-
0
-
0
(48,938)
(48,938)
At 31 October 2025
-
0
289,433
27,152
222,449
539,034
Carrying amount
At 31 October 2025
475,000
86,327
1,334
254,772
817,433
At 31 October 2024
475,000
93,101
1,741
224,477
794,319
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
296,175
419,913
Other debtors
78,134
38,846
374,309
458,759
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
323,442
232,801
Taxation and social security
58,292
21,941
Other creditors
56,589
74,519
438,323
329,261
C & W FENCING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
5
Creditors: amounts falling due within one year
(Continued)
- 8 -

Other creditors includes hire purchase obligations of £34,370 (202 4: £25,328) which are secured against the corresponding assets.

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
60,164
39,310

Other creditors includes hire purchase obligations of £60,164 (202 4: £39,310) which are secured against the corresponding assets.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
8
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
21,143
30,809
9
Directors' transactions
Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Directors loan
-
7,250
30,000
(5,250)
32,000
7,250
30,000
(5,250)
32,000
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