B G Fencing Limited 01999904 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is the wholesale and retail sales of fencing materials and sundry garden products. Digita Accounts Production Advanced 6.30.9574.0 true 01999904 2025-01-01 2025-12-31 01999904 2025-12-31 01999904 bus:Director4 1 2025-12-31 01999904 core:RetainedEarningsAccumulatedLosses 2025-12-31 01999904 core:ShareCapital 2025-12-31 01999904 core:CurrentFinancialInstruments 2025-12-31 01999904 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 01999904 core:FurnitureFittings 2025-12-31 01999904 core:LandBuildings core:OwnedOrFreeholdAssets 2025-12-31 01999904 core:LandBuildings core:ShortLeaseholdAssets 2025-12-31 01999904 core:MotorVehicles 2025-12-31 01999904 core:OfficeEquipment 2025-12-31 01999904 core:PlantMachinery 2025-12-31 01999904 bus:SmallEntities 2025-01-01 2025-12-31 01999904 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 01999904 bus:FilletedAccounts 2025-01-01 2025-12-31 01999904 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01999904 bus:RegisteredOffice 2025-01-01 2025-12-31 01999904 bus:CompanySecretary1 2025-01-01 2025-12-31 01999904 bus:Director1 2025-01-01 2025-12-31 01999904 bus:Director2 2025-01-01 2025-12-31 01999904 bus:Director3 2025-01-01 2025-12-31 01999904 bus:Director4 2025-01-01 2025-12-31 01999904 bus:Director4 1 2025-01-01 2025-12-31 01999904 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01999904 bus:Agent1 2025-01-01 2025-12-31 01999904 core:FurnitureFittings 2025-01-01 2025-12-31 01999904 core:LandBuildings 2025-01-01 2025-12-31 01999904 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01999904 core:LandBuildings core:ShortLeaseholdAssets 2025-01-01 2025-12-31 01999904 core:MotorVehicles 2025-01-01 2025-12-31 01999904 core:OfficeEquipment 2025-01-01 2025-12-31 01999904 core:PlantMachinery 2025-01-01 2025-12-31 01999904 countries:EnglandWales 2025-01-01 2025-12-31 01999904 2024-12-31 01999904 bus:Director4 1 2024-12-31 01999904 core:FurnitureFittings 2024-12-31 01999904 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 01999904 core:LandBuildings core:ShortLeaseholdAssets 2024-12-31 01999904 core:MotorVehicles 2024-12-31 01999904 core:OfficeEquipment 2024-12-31 01999904 core:PlantMachinery 2024-12-31 01999904 2024-01-01 2024-12-31 01999904 2024-12-31 01999904 bus:Director4 1 2024-12-31 01999904 core:RetainedEarningsAccumulatedLosses 2024-12-31 01999904 core:ShareCapital 2024-12-31 01999904 core:CurrentFinancialInstruments 2024-12-31 01999904 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 01999904 core:FurnitureFittings 2024-12-31 01999904 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 01999904 core:LandBuildings core:ShortLeaseholdAssets 2024-12-31 01999904 core:MotorVehicles 2024-12-31 01999904 core:OfficeEquipment 2024-12-31 01999904 core:PlantMachinery 2024-12-31 01999904 bus:Director4 1 2024-01-01 2024-12-31 01999904 bus:Director4 1 2023-12-31 iso4217:GBP xbrli:pure

Registration number: 01999904

B G Fencing Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

B G Fencing Limited

Contents

Company Information | 1
Statement of Financial Position | 2
Notes to the Unaudited Financial Statements | 3 to 7

B G Fencing Limited

Company Information

Directors | Mr CM Bamber Mrs B Bamber Mr ML Bamber Mr SM Bamber

Company secretary | Mrs P Bamber

Registered office | Blackbull Lane Fulwood Preston Lancs PR2 3PU

Accountants | McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

B G Fencing Limited

(Registration number: 01999904)
Statement of Financial Position as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,142,026 | 1,318,655
Current assets |  |  |
Stocks |  | 517,169 | 579,872
Debtors | 5 | 168,629 | 180,703
Cash at bank and in hand |  | 886,855 | 838,712
|  | 1,572,653 | 1,599,287
Creditors: Amounts falling due within one year | 6 | (262,869) | (347,542)
Net current assets |  | 1,309,784 | 1,251,745
Total assets less current liabilities |  | 2,451,810 | 2,570,400
Provisions for liabilities |  | (44,376) | (82,825)
Net assets |  | 2,407,434 | 2,487,575
Capital and reserves |  |  |
Called up share capital |  | 144 | 144
Retained earnings |  | 2,407,290 | 2,487,431
Shareholders' funds |  | 2,407,434 | 2,487,575

For the financial year ending 31 December 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 Statement.

Approved and authorised by the Board on 25 February 2026 and signed on its behalf by:

......................................... Mr CM Bamber Director

B G Fencing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Blackbull Lane
Fulwood
Preston
Lancs
PR2 3PU

These financial statements were authorised for issue by the Board on 25 February 2026.

2 | Accounting policies

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.

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 and deferred 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.

B G Fencing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position 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
Freehold land and buildings | 2% on cost
Plant and machinery | 20% on cost
Fixtures and fittings | 20% on cost
Motor vehicles | 20% on cost
Office equipment | 33% on cost

Stocks

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

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2024 - 19).

B G Fencing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4 | Tangible assets

| Land and buildings £ | Improvements to Property £ | Fixtures and fittings £ | Plant and machinery £
Cost or valuation
At 1 January 2025 | 1,255,513 | 222,732 | 65,493 | 817,340
Additions | - | - | - | 1,892
At 31 December 2025 | 1,255,513 | 222,732 | 65,493 | 819,232
Depreciation
At 1 January 2025 | 329,734 | 200,793 | 61,421 | 738,981
Charge for the year | 19,727 | 2,175 | 3,156 | 51,132
At 31 December 2025 | 349,461 | 202,968 | 64,577 | 790,113
Carrying amount
At 31 December 2025 | 906,052 | 19,764 | 916 | 29,119
At 31 December 2024 | 925,779 | 21,939 | 4,072 | 78,359

| Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 9,057 | 617,460 | 2,987,595
Additions | 1,407 | - | 3,299
At 31 December 2025 | 10,464 | 617,460 | 2,990,894
Depreciation
At 1 January 2025 | 7,642 | 330,369 | 1,668,940
Charge for the year | 1,406 | 102,332 | 179,928
At 31 December 2025 | 9,048 | 432,701 | 1,848,868
Carrying amount
At 31 December 2025 | 1,416 | 184,759 | 1,142,026
At 31 December 2024 | 1,415 | 287,091 | 1,318,655

Included in cost of land and buildings is freehold land of £148,984 (2024 - £148,984) which is not depreciated.

B G Fencing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 118,905 | 127,746
Prepayments | 46,110 | 46,022
Other debtors | 3,614 | 6,935
| 168,629 | 180,703

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 156,812 | 308,129
Taxation and social security | 50,659 | 23,743
Accruals and deferred income | 48,946 | 8,865
Other creditors | 6,452 | 6,805
| 262,869 | 347,542

7 | Related party transactions

B G Fencing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

7 | Related party transactions (continued)

Transactions with directors

2025 | At 1 January 2025 £ | Advances to director £ | Repayments by director £ | At 31 December 2025 £
Mr SM Bamber
| 3,466 | 4,647 | (4,500) | 3,613

2024 | At 1 January 2024 £ | Advances to director £ | Repayments by director £ | At 31 December 2024 £
Mr SM Bamber
| 10,444 | 4,647 | (11,625) | 3,466