Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 14329259 Mr Luke Stevenson-Randall Mr Glen Dragon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14329259 2024-09-30 14329259 2025-09-30 14329259 2024-10-01 2025-09-30 14329259 frs-core:CurrentFinancialInstruments 2025-09-30 14329259 frs-core:MotorVehicles 2025-09-30 14329259 frs-core:MotorVehicles 2024-10-01 2025-09-30 14329259 frs-core:MotorVehicles 2024-09-30 14329259 frs-core:PlantMachinery 2025-09-30 14329259 frs-core:PlantMachinery 2024-10-01 2025-09-30 14329259 frs-core:PlantMachinery 2024-09-30 14329259 frs-core:WithinOneYear 2025-09-30 14329259 frs-core:ShareCapital 2025-09-30 14329259 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 14329259 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14329259 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 14329259 frs-bus:SmallEntities 2024-10-01 2025-09-30 14329259 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 14329259 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 14329259 frs-bus:Director1 2024-10-01 2025-09-30 14329259 frs-bus:Director2 2024-10-01 2025-09-30 14329259 frs-core:CurrentFinancialInstruments 1 2025-09-30 14329259 frs-countries:EnglandWales 2024-10-01 2025-09-30 14329259 2023-09-30 14329259 2024-09-30 14329259 2023-10-01 2024-09-30 14329259 frs-core:CurrentFinancialInstruments 2024-09-30 14329259 frs-core:WithinOneYear 2024-09-30 14329259 frs-core:ShareCapital 2024-09-30 14329259 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 14329259 frs-core:CurrentFinancialInstruments 1 2024-09-30
Registered number: 14329259
The Fencing Firm Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
SRL ACCOUNTING LIMITED
FMAAT
Unit 7a Waterside Business Park Waterside
Chesham
Buckinghamshire
HP5 1PE
The Fencing Firm Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
The Fencing Firm Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 14329259

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 24,005 |  | 32,657
|  |  | 24,005 |  | 32,657
CURRENT ASSETS
Debtors | 5 | 201 |  | 3,841 |
Cash at bank and in hand |  | 786 |  | - |
|  | 987 |  | 3,841 |
Creditors: Amounts Falling Due Within One Year | 6 | (86,388 ) |  | (75,404 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (85,401 ) |  | (71,563 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (61,396 ) |  | (38,906 )
NET LIABILITIES |  |  | (61,396 ) |  | (38,906 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (61,496 ) |  | (39,006 )
SHAREHOLDERS' FUNDS |  |  | (61,396) |  | (38,906)

Page 1
Page 2
The Fencing Firm Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Luke Stevenson-Randall Director | Mr Glen Dragon Director
9 December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Fencing Firm Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
The Fencing Firm Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14329259 . The registered office is Unit 7a Waterside Business Park, Waterside, Chesham, Buckinghamshire, HP5 1PE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% Reducing Balance
Motor Vehicles | 20% Reducing Balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
The Fencing Firm Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 2,418 | 40,844 | 43,262
As at 30 September 2025 | 2,418 | 40,844 | 43,262
Depreciation
As at 1 October 2024 | 871 | 9,734 | 10,605
Provided during the period | 483 | 8,169 | 8,652
As at 30 September 2025 | 1,354 | 17,903 | 19,257
Net Book Value
As at 30 September 2025 | 1,064 | 22,941 | 24,005
As at 1 October 2024 | 1,547 | 31,110 | 32,657

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 2,616
CIS Asset | 101 |  | 1,125
Called up share capital not paid | 100 |  | 100
| 201 |  | 3,841

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 14,063 |  | 18,708
Trade creditors | 242 |  | 683
Bank loans and overdrafts | - |  | 8,274
Other taxes and social security | 255 |  | 272
VAT | 2,444 |  | 1,740
Accruals and deferred income | 975 |  | 800
Directors' loan accounts | 68,409 |  | 44,927
| 86,388 |  | 75,404

7. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 14,063 |  | 18,708

Page 4
Page 5
The Fencing Firm Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 100 |  | 100
Amount of Allotted, Called Up Share Capital | 100 |  | 100

Page 5