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REGISTERED NUMBER: 06769104 (England and Wales)

Martin Cashmore Fencing limited

Financial Statements for the Year Ended 31st December 2025

Martin Cashmore Fencing limited (Registered number: 06769104)

Contents of the Financial Statements

for the Year Ended 31st December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Martin Cashmore Fencing limited

Company Information

for the Year Ended 31st December 2025

| DIRECTORS: | Mr M Cashmore

| Mrs S Cashmore

| Mr J Cashmore

| Miss A P Cashmore

| SECRETARY: | Mrs S Cashmore

| REGISTERED OFFICE: | 2 Oriel Court

| Omega Park

| Alton

| Hampshire

| GU34 2YT

| REGISTERED NUMBER: | 06769104 (England and Wales)

| ACCOUNTANTS: | Sheen Stickland

| Chartered Accountants

| 2 Oriel Court

| Omega Park

| Alton

| Hampshire

| GU34 2YT

Martin Cashmore Fencing limited (Registered number: 06769104)

Balance Sheet

31st December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 233,460 |  | 239,860 |  |

CURRENT ASSETS

Stocks | 462,999 |  | 396,114 |  |

Debtors | 5 | 972,359 |  | 957,893 |  |

Cash at bank and in hand | 144,826 |  | 244,791 |  |

1,580,184 |  | 1,598,798 |  |

CREDITORS

Amounts falling due within one year | 6 | (263,344 | ) | (335,015 | ) |

NET CURRENT ASSETS | 1,316,840 |  | 1,263,783 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,550,300 |  | 1,503,643 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (79,994 | ) | (84,905 | ) |

PROVISIONS FOR LIABILITIES | (25,831 | ) | (55,153 | ) |

NET ASSETS | 1,444,475 |  | 1,363,585 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,000 |  | 1,000 |  |

Retained earnings | 10 | 1,443,475 |  | 1,362,585 |  |

SHAREHOLDERS' FUNDS | 1,444,475 |  | 1,363,585 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Martin Cashmore Fencing limited (Registered number: 06769104)

Balance Sheet - continued

31st December 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd May 2026 and were signed on its behalf by:

Mr M Cashmore - Director

Martin Cashmore Fencing limited (Registered number: 06769104)

Notes to the Financial Statements

for the Year Ended 31st December 2025

1. | STATEMENT OF COMPLIANCE

| Martin Cashmore Fencing Limited is a private company, limited by shares, incorporated in England and Wales. The address of the registered office is 2 Oriel Court, Omega Park, Alton, Hampshire, GU34 2YT. The registration number is 06769104..

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

| Critical accounting judgements and key sources of estimation uncertainty

| The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year include:

| Useful life of fixed assets

| Tangible assets are depreciated over their useful lives taking into account residual values, where appropriate. The useful lives of these assets are estimated based on historic experience and future considerations and these are re-assessed annually.

| Turnover

| Turnover represents sales of fencing supplies and services. It is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 10% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Tangible assets are depreciated over their useful lives taking into account residual values, where appropriate.The useful lives of these assets are estimated based on historic experience and future considerations and these are re-assessed annually.

| Any gain or loss arising on the disposal of an asset is determined by the difference between sale proceeds and carrying value of the asset, and is credited or charged to the profit or loss.

Martin Cashmore Fencing limited (Registered number: 06769104)

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

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

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument.

| Cash and cash equivalents

| These comprise cash at bank.

| Debtors

| Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

| Creditors

| The only creditor balance that is interest bearing is in relation to the hire purchase loan agreement. All other creditors are non-interest bearing and stated at their nominal values.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Martin Cashmore Fencing limited (Registered number: 06769104)

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 9 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1st January 2025 | 114,220 |  | 113,614 |  | 366,035 |  | 5,988 |  | 599,857 |  |

| Additions | - |  | 11,228 |  | 42,690 |  | 1,725 |  | 55,643 |  |

| Disposals | - |  | - |  | (25,785 | ) | - |  | (25,785 | ) |

| At 31st December 2025 | 114,220 |  | 124,842 |  | 382,940 |  | 7,713 |  | 629,715 |  |

| DEPRECIATION

| At 1st January 2025 | 74,244 |  | 64,359 |  | 215,824 |  | 5,570 |  | 359,997 |  |

| Charge for year | 5,997 |  | 6,048 |  | 47,741 |  | 321 |  | 60,107 |  |

| Eliminated on disposal | - |  | - |  | (23,849 | ) | - |  | (23,849 | ) |

| At 31st December 2025 | 80,241 |  | 70,407 |  | 239,716 |  | 5,891 |  | 396,255 |  |

| NET BOOK VALUE

| At 31st December 2025 | 33,979 |  | 54,435 |  | 143,224 |  | 1,822 |  | 233,460 |  |

| At 31st December 2024 | 39,976 |  | 49,255 |  | 150,211 |  | 418 |  | 239,860 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 38,386 |  | 29,046 |  |

| Amounts owed by group undertakings | 926,126 |  | 925,688 |  |

| Other debtors | 7,847 |  | 3,159 |  |

972,359 |  | 957,893 |  |

| Amounts owed from group undertakings are unsecured, interest free and repayable on demand.

Martin Cashmore Fencing limited (Registered number: 06769104)

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 8) | 4,911 |  | 4,911 |  |

| Trade creditors | 104,303 |  | 160,262 |  |

| Taxation and social security | 117,401 |  | 129,125 |  |

| Other creditors | 36,729 |  | 40,717 |  |

263,344 |  | 335,015 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 8) | 79,994 |  | 84,905 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 4,911 |  | 4,911 |  |

| Between one and five years | 79,994 |  | 84,905 |  |

84,905 |  | 89,816 |  |

| The hire purchase lease is secured on the asset to which it relates.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

Martin Cashmore Fencing limited (Registered number: 06769104)

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

10. | RESERVES

| Retained

| earnings

£ |

| At 1st January 2025 | 1,362,585 |  |

| Profit for the year | 268,390 |  |

| Dividends | (187,500 | ) |

| At 31st December 2025 | 1,443,475 |  |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31st December 2025 and 31st December 2024:

2025 | 2024 |

£ | £ |

| Mr M Cashmore

| Balance outstanding at start of year | (37,177 | ) | (37,180 | ) |

| Amounts advanced | 91,550 |  | 80,633 |  |

| Amounts repaid | (87,440 | ) | (80,630 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (33,067 | ) | (37,177 | ) |

| Mrs S Cashmore

| Balance outstanding at start of year | 63 |  | (2,399 | ) |

| Amounts advanced | 88,353 |  | 80,745 |  |

| Amounts repaid | (88,416 | ) | (78,283 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 63 |  |

| Mr J Cashmore

| Balance outstanding at start of year | (74 | ) | (15 | ) |

| Amounts advanced | 35,053 |  | 30,441 |  |

| Amounts repaid | (35,000 | ) | (30,500 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (21 | ) | (74 | ) |

| The directors’ loan due to Mr M Cashmore is interest-free and repayable on demand.

Martin Cashmore Fencing limited (Registered number: 06769104)

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

12. | RELATED PARTY DISCLOSURES

| Martin Cashmore Property Limited

| A company with common ownership.

| During the year Martin Cashmore Property Limited charged rent of £34,000 (2024: £34,000) to Martin Cashmore Fencing Limited.

| Martin Cashmore Fencing Limited has also given corporate guarantee in relation to the secured mortgages of Martin Cashmore Property Limited.