Company registration number 08316234 (England and Wales)
FAST FENCE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
FAST FENCE LTD
CONTENTS
- 1 -
Page
Company Information
1
Statement of financial position
2
Statement of changes in equity
3
Notes to the financial statements
4 - 7
FAST FENCE LTD
STATEMENT OF FINANCIAL POSITION
As At 31 October 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
131,043
206,676
Current assets
Stocks
773,032
431,876
Debtors
4
726,297
613,951
Cash at bank and in hand
131,534
60,673
1,630,863
1,106,500
Creditors: amounts falling due within one year
5
(980,818)
(830,204)
Net current assets
650,045
276,296
Total assets less current liabilities
781,088
482,972
Creditors: amounts falling due after more than one year
6
(60,611)
(123,070)
Provisions for liabilities
(16,677)
(27,267)
Net assets
703,800
332,635
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
703,799
332,634
Total equity
703,800
332,635

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.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his 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 director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 March 2026
Mr M Robinson
Director
Company registration number 08316234 (England and Wales)
FAST FENCE LTD
STATEMENT OF CHANGES IN EQUITY
For The Year Ended 31 October 2025
- 3 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 November 2023
1
281,783
281,784
Year ended 31 October 2024:
Profit and total comprehensive income
-
50,851
50,851
Balance at 31 October 2024
1
332,634
332,635
Year ended 31 October 2025:
Profit and total comprehensive income
-
371,165
371,165
Balance at 31 October 2025
1
703,799
703,800
FAST FENCE LTD
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 October 2025
- 4 -
1
Accounting policies
Company information

Fast Fence Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 9, Greenhey Place, East Gillibrands, Skelmersdale, Lancashire, England, WN8 9SA.

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 are prepared in sterling, which is the functional currency of the company.

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
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents the invoiced value of goods sold and services provided, excluding VAT.

1.4
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:

Plant and machinery
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computer equipment
33% on cost
Motor vehicles
25% on 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.

1.5
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

1.6
Taxation

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

FAST FENCE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 October 2025
1
Accounting policies
(Continued)
- 5 -
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
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

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

1.9
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
Total
18
18
FAST FENCE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 October 2025
- 6 -
3
Tangible fixed assets
Plant and machinery
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 November 2024
7,797
51,663
30,347
221,002
310,809
Additions
-
0
-
0
3,805
-
0
3,805
Disposals
-
0
-
0
-
0
(45,990)
(45,990)
At 31 October 2025
7,797
51,663
34,152
175,012
268,624
Depreciation and impairment
At 1 November 2024
5,794
22,172
25,240
50,927
104,133
Depreciation charged in the year
1,097
7,858
4,806
34,799
48,560
Eliminated in respect of disposals
-
0
-
0
-
0
(15,112)
(15,112)
At 31 October 2025
6,891
30,030
30,046
70,614
137,581
Carrying amount
At 31 October 2025
906
21,633
4,106
104,398
131,043
At 31 October 2024
2,003
29,491
5,107
170,075
206,676
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
635,302
495,462
Other debtors
90,995
118,489
726,297
613,951
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
7,029
10,333
Obligations under finance leases
39,392
50,066
Trade creditors
364,458
338,859
Corporation tax
134,260
38,053
Other taxation and social security
17,633
14,175
Other creditors
413,546
374,061
Accruals and deferred income
4,500
4,657
980,818
830,204
FAST FENCE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 October 2025
- 7 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
7,029
Obligations under finance leases
60,611
116,041
60,611
123,070
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