Company registration number 07882104 (England and Wales)
TUCKER FENCING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
TUCKER FENCING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
TUCKER FENCING LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
29,769
40,158
Current assets
Stocks
63,785
51,000
Debtors
5
68,761
81,572
Cash at bank and in hand
185,543
152,099
318,089
284,671
Creditors: amounts falling due within one year
6
(137,375)
(151,971)
Net current assets
180,714
132,700
Total assets less current liabilities
210,483
172,858
Provisions for liabilities
(5,669)
(8,834)
Net assets
204,814
164,024
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
204,714
163,924
Total equity
204,814
164,024

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

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.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 13 May 2026 and are signed on its behalf by:
Mr E C Tucker
Director
Company registration number 07882104 (England and Wales)
TUCKER FENCING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Tucker Fencing Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Summit, Woodwater Park, Pynes Hill, Exeter, United Kingdom, EX2 5WS.

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. Monetary a mounts in these financial statements are rounded to the nearest £.

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

1.2
Turnover

Turnover represents amounts receivable for services net of VAT and trade discounts.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and machinery
20% per annum on cost
Computer equipment
33% per annum on cost
Motor vehicles
25% per annum on cost

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.

1.4
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.

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.

TUCKER FENCING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
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.

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 profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.

1.6
Retirement benefits

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

2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
10,000
Amortisation and impairment
At 1 January 2025 and 31 December 2025
10,000
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
TUCKER FENCING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
178,414
Additions
723
Disposals
(3,841)
At 31 December 2025
175,296
Depreciation and impairment
At 1 January 2025
138,256
Depreciation charged in the year
11,007
Eliminated in respect of disposals
(3,736)
At 31 December 2025
145,527
Carrying amount
At 31 December 2025
29,769
At 31 December 2024
40,158
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
50,523
55,159
Other debtors
18,238
26,413
68,761
81,572
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,774
15,724
Taxation and social security
33,014
16,661
Other creditors
101,587
119,586
137,375
151,971
TUCKER FENCING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
7
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
50 Ordinary 'A' Shares of £1 each
100
50
50 Ordinary 'B' Shares of £1 each
-
0
50
100
100
8
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Advances
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
One director
3.36
25,261
30,012
642
(38,382)
17,533
25,261
30,012
642
(38,382)
17,533

The advances were unsecured and repayable on demand.

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