Acorah Software Products - Accounts Production 16.8.310 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 04306847 Ms Lynda Korytan Mr Paul Matthewman Ms Julie Korytan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04306847 2024-11-30 04306847 2025-11-30 04306847 2024-12-01 2025-11-30 04306847 frs-core:CurrentFinancialInstruments 2025-11-30 04306847 frs-core:FurnitureFittings 2025-11-30 04306847 frs-core:FurnitureFittings 2024-12-01 2025-11-30 04306847 frs-core:FurnitureFittings 2024-11-30 04306847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 04306847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 04306847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 04306847 frs-core:MotorVehicles 2025-11-30 04306847 frs-core:MotorVehicles 2024-12-01 2025-11-30 04306847 frs-core:MotorVehicles 2024-11-30 04306847 frs-core:PlantMachinery 2025-11-30 04306847 frs-core:PlantMachinery 2024-12-01 2025-11-30 04306847 frs-core:PlantMachinery 2024-11-30 04306847 frs-core:ShareCapital 2025-11-30 04306847 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 04306847 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04306847 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 04306847 frs-bus:SmallEntities 2024-12-01 2025-11-30 04306847 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 04306847 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 04306847 frs-bus:Director1 2024-12-01 2025-11-30 04306847 frs-bus:Director2 2024-12-01 2025-11-30 04306847 frs-bus:Director3 2024-12-01 2025-11-30 04306847 frs-core:CurrentFinancialInstruments 1 2025-11-30 04306847 frs-countries:EnglandWales 2024-12-01 2025-11-30 04306847 2023-11-30 04306847 2024-11-30 04306847 2023-12-01 2024-11-30 04306847 frs-core:CurrentFinancialInstruments 2024-11-30 04306847 frs-core:ShareCapital 2024-11-30 04306847 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 04306847 frs-core:CurrentFinancialInstruments 1 2024-11-30
Registered number: 04306847
Ilkeston Fencing Limited
Financial Statements
For The Year Ended 30 November 2025
Ilkeston Fencing Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Ilkeston Fencing Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 04306847

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 416,887 |  | 424,762
|  |  | 416,887 |  | 424,762
CURRENT ASSETS
Stocks | 5 | 121,070 |  | 115,745 |
Debtors | 6 | 292,713 |  | 314,750 |
Cash at bank and in hand |  | 147,375 |  | 330,194 |
|  | 561,158 |  | 760,689 |
Creditors: Amounts Falling Due Within One Year | 7 | (265,856 ) |  | (483,346 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 295,302 |  | 277,343
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 712,189 |  | 702,105
NET ASSETS |  |  | 712,189 |  | 702,105
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,003 |  | 1,003
Profit and Loss Account |  |  | 711,186 |  | 701,102
SHAREHOLDERS' FUNDS |  |  | 712,189 |  | 702,105

Page 1
Page 2
Ilkeston Fencing Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ms Lynda Korytan Director
2 March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Ilkeston Fencing Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Ilkeston Fencing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04306847 . The registered office is Unit 2B, Hallam Fields Rd, Ilkeston, Derbyshire, DE7 4AZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Not depreciated
Plant & Machinery | 25% straight line
Motor Vehicles | 25% straight line
Fixtures & Fittings | 33% straight line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2024: 23)
22 23
Page 3
Page 4
Ilkeston Fencing Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 December 2024 | 453,938 | 144,905 | 174,871 | 4,539 | 778,253
As at 30 November 2025 | 453,938 | 144,905 | 174,871 | 4,539 | 778,253
Depreciation
As at 1 December 2024 | 48,207 | 144,905 | 155,840 | 4,539 | 353,491
Provided during the period | - | - | 7,875 | - | 7,875
As at 30 November 2025 | 48,207 | 144,905 | 163,715 | 4,539 | 361,366
Net Book Value
As at 30 November 2025 | 405,731 | - | 11,156 | - | 416,887
As at 1 December 2024 | 405,731 | - | 19,031 | - | 424,762

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 121,070 |  | 115,745

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 292,713 |  | 309,750
Prepayments and accrued income | - |  | 5,000
| 292,713 |  | 314,750

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 181,093 |  | 290,337
Corporation tax | 39,978 |  | 58,071
Other taxes and social security | 15,231 |  | 18,301
VAT | 14,326 |  | 6,058
Other creditors (1) | 11,928 |  | 2,579
Accruals and deferred income | 3,300 |  | 3,000
Directors' loan accounts | - |  | 105,000
| 265,856 |  | 483,346

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,003 |  | 1,003

Page 4