Fencing And Construction Training Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07134908

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		180,305		187,516

			180,305		187,516
CURRENT ASSETS
Debtors	5	76,804		125,754
Cash at bank and in hand		220,430		240,844

		297,234		366,598
Creditors: Amounts Falling Due Within One Year	6	(156,245 )		(187,623 )

NET CURRENT ASSETS (LIABILITIES)			140,989		178,975

TOTAL ASSETS LESS CURRENT LIABILITIES			321,294		366,491

Creditors: Amounts Falling Due After More Than One Year	7		-		(28,212 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,673 )		(9,809 )

NET ASSETS			316,621		328,470

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			316,521		328,370

SHAREHOLDERS' FUNDS			316,621		328,470

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Fencing And Construction Training Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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

Ms S E Bannell Director	Mr T C Drew Director
8 May 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Fencing And Construction Training Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07134908 . The registered office is Unit 51 Weights Business Park, Weights Lane, Redditch, Worcestershire, B97 6RG.

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 comprises of revenue earned from the sale of services. Revenue is recognised when performance of obligations are satisfied and the control of services is transferred to the buyer. Where the performance obligation is satisified over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. 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:

Freehold	50 year straight line
Plant & Machinery	15% reducing balance
Motor Vehicles	20% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	25% 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.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.

...CONTINUED

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Fencing And Construction Training Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 7)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 February 2025	47,418	38,044	204,658	53,575
Additions	-	899	39,550	196
Disposals	-	-	(35,750 )	-

As at 31 January 2026	47,418	38,943	208,458	53,771

Depreciation
As at 1 February 2025	2,215	22,894	105,879	31,771
Provided during the period	948	2,406	23,549	3,303
Disposals	-	-	(15,172 )	-

As at 31 January 2026	3,163	25,300	114,256	35,074

Net Book Value
As at 31 January 2026	44,255	13,643	94,202	18,697

As at 1 February 2025	45,203	15,150	98,779	21,804


	Computer Equipment	Total
	£	£
Cost
As at 1 February 2025	18,786	362,481
Additions	6,100	46,745
Disposals	-	(35,750 )

As at 31 January 2026	24,886	373,476

Depreciation
As at 1 February 2025	12,206	174,965
Provided during the period	3,172	33,378
Disposals	-	(15,172 )

As at 31 January 2026	15,378	193,171

...CONTINUED

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Fencing And Construction Training Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	9,508	180,305

As at 1 February 2025	6,580	187,516

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	75,246	122,841
Other debtors	1,558	2,913

	76,804	125,754

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	25,538	27,256
Trade creditors	11,142	14,782
Other loans	-	30,540
Other creditors	60,020	29,367
Taxation and social security	59,545	85,678

	156,245	187,623

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	25,538
Other loans	-	2,674

	-	28,212

8. Secured Creditors

Of the creditors detailed in notes 6 and 7, the amounts in the table below are secured.

Net obligations under finance lease and hire purchases contracts comprises of hire purchase contracts that are secured on the assets to which they relate.

Other creditors consists of 'Other loans' detailed in notes 6 and 7 and is a loan which was secured by the UK government under the coronavirus business interruption loan scheme. The loan was fully repaid in the 2026 year.

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	25,538	52,794
Other Creditors	-	33,214

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Fencing And Construction Training Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	25,538	27,256
Later than one year and not later than five years	-	25,538

	25,538	52,794

	25,538	52,794

10. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
80 Ordinary A shares of £ 1.00 each	80	80
20 Ordinary B shares of £ 1.00 each	20	20

	100	100

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