CAN FABRICATION AND FENCING SERVICES LTD


Director	LIGHTOWLER, Andrew John


Registered Address	21 White Horse Close
	Birstall
	WF17 0LB


Registered Number	10477792 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		29,660		18,669
			29,660		18,669
Current assets
Debtors	4	20,080		11,947
Cash at bank and on hand		12,073		27,137
		32,153		39,084
Creditors amounts falling due within one year	5	(23,773)		(21,699)
Net current assets (liabilities)			8,380		17,385
Total assets less current liabilities			38,040		36,054
Creditors amounts falling due after one year	6		(35,998)		(32,000)
Provisions for liabilities	7		(1,844)		(3,547)
Net assets			198		507
Capital and reserves
Called up share capital			1		1
Profit and loss account			197		506
Shareholders' funds			198		507

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 8 May 2026, and are signed on its behalf by:

LIGHTOWLER, Andrew John
Director
Registered Company No. 10477792

CAN FABRICATION AND FENCING SERVICES LTD

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Fixtures and fittings	15	-
Vehicles	25	-
Office Equipment	-	33

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 December 24	29,825	16,000	4,400	2,111	52,336
Additions	-	24,333	-	-	24,333
Disposals	-	(16,000)	-	-	(16,000)
At 30 November 25	29,825	24,333	4,400	2,111	60,669
Depreciation and impairment
At 01 December 24	18,625	10,938	2,448	1,656	33,667
Charge for year	1,680	6,083	293	223	8,279
On disposals	-	(10,937)	-	-	(10,937)
At 30 November 25	20,305	6,084	2,741	1,879	31,009
Net book value
At 30 November 25	9,520	18,249	1,659	232	29,660
At 30 November 24	11,200	5,062	1,952	455	18,669

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	19,662	11,694
Prepayments and accrued income	418	253
Total	20,080	11,947

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	314	-
Bank borrowings and overdrafts	14,418	10,400
Taxation and social security	8,196	10,656
Other creditors	845	143
Accrued liabilities and deferred income	-	500
Total	23,773	21,699

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	35,998	32,000
Total	35,998	32,000

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,844	3,547
Total	1,844	3,547