IRIS Accounts Production v26.1.10.61 04665932 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04665932 2025-03-31 04665932 2026-03-31 04665932 2025-04-01 2026-03-31 04665932 2024-03-31 04665932 2024-04-01 2025-03-31 04665932 2025-03-31 04665932 ns15:EnglandWales 2025-04-01 2026-03-31 04665932 ns14:PoundSterling 2025-04-01 2026-03-31 04665932 ns10:Director1 2025-04-01 2026-03-31 04665932 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04665932 ns10:SmallEntities 2025-04-01 2026-03-31 04665932 ns10:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 04665932 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 04665932 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04665932 ns10:FullAccounts 2025-04-01 2026-03-31 04665932 ns10:Director2 2025-04-01 2026-03-31 04665932 ns10:CompanySecretary1 2025-04-01 2026-03-31 04665932 ns10:RegisteredOffice 2025-04-01 2026-03-31 04665932 ns5:CurrentFinancialInstruments 2026-03-31 04665932 ns5:CurrentFinancialInstruments 2025-03-31 04665932 ns5:Non-currentFinancialInstruments 2026-03-31 04665932 ns5:Non-currentFinancialInstruments 2025-03-31 04665932 ns5:ShareCapital 2026-03-31 04665932 ns5:ShareCapital 2025-03-31 04665932 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 04665932 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 04665932 ns5:LandBuildings ns5:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 04665932 ns5:PlantMachinery 2025-04-01 2026-03-31 04665932 ns5:MotorVehicles 2025-04-01 2026-03-31 04665932 ns5:LandBuildings 2025-03-31 04665932 ns5:PlantMachinery 2025-03-31 04665932 ns5:MotorVehicles 2025-03-31 04665932 ns5:LandBuildings 2025-04-01 2026-03-31 04665932 ns5:LandBuildings 2026-03-31 04665932 ns5:PlantMachinery 2026-03-31 04665932 ns5:MotorVehicles 2026-03-31 04665932 ns5:LandBuildings 2025-03-31 04665932 ns5:PlantMachinery 2025-03-31 04665932 ns5:MotorVehicles 2025-03-31 04665932 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 04665932 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 04665932 ns5:Secured 2026-03-31 04665932 ns5:Secured 2025-03-31

REGISTERED NUMBER: 04665932 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| A & P Fencing (UK) Limited |

| A & P Fencing (UK) Limited (Registered number: 04665932) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 7 |

| A & P Fencing (UK) Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | A J Milner

| Mrs H J Milner

| SECRETARY: | Mrs H J Milner

| REGISTERED OFFICE: | Hanover Court

| 5 Queen Street

| Lichfield

| Staffordshire

| WS13 6QD

| REGISTERED NUMBER: | 04665932 (England and Wales)

| ACCOUNTANTS: | Tomkinson Teal (Lichfield) LLP

| Hanover Court

| 5 Queen Street

| Lichfield

| Staffordshire

| WS13 6QD

| A & P Fencing (UK) Limited (Registered number: 04665932) |

Balance Sheet

31 March 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,416,168 |  | 1,508,559 |  |

Investment property | 5 | 203,384 |  | 203,384 |  |

1,619,552 |  | 1,711,943 |  |

CURRENT ASSETS

Stocks | 720,458 |  | 232,379 |  |

Debtors | 6 | 1,984,870 |  | 2,770,927 |  |

Cash at bank | 860,457 |  | 1,455,046 |  |

3,565,785 |  | 4,458,352 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,568,720 | ) | (2,428,743 | ) |

NET CURRENT ASSETS | 1,997,065 |  | 2,029,609 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,616,617 |  | 3,741,552 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (281,304 | ) | (323,215 | ) |

NET ASSETS | 3,335,313 |  | 3,418,337 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 2 |  |

Retained earnings | 3,335,113 |  | 3,418,335 |  |

SHAREHOLDERS' FUNDS | 3,335,313 |  | 3,418,337 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

| A & P Fencing (UK) Limited (Registered number: 04665932) |

Balance Sheet - continued

31 March 2026

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2026 and were signed on its behalf by:

A J Milner - Director

| A & P Fencing (UK) Limited (Registered number: 04665932) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| A & P Fencing (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover 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.

| Freehold property | - | No depreciation

| Plant and machinery | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| No depreciation has been provided on the company's freehold properties in the opinion of the directors the expected useful life is sufficiently long and estimated residual values are sufficiently high that any such depreciation would be immaterial. The directors undertake an annual impairment review of these properties.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

| 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.

| 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.

| Government grants

| A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 36 (2025 - 45 ) .

| A & P Fencing (UK) Limited (Registered number: 04665932) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Motor |

| property |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2025 | 615,943 |  | 1,191,193 |  | 753,667 |  | 2,560,803 |  |

| Additions | - |  | 50,167 |  | 70,865 |  | 121,032 |  |

| Disposals | - |  | - |  | (184,295 | ) | (184,295 | ) |

| At 31 March 2026 | 615,943 |  | 1,241,360 |  | 640,237 |  | 2,497,540 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | 551,216 |  | 501,028 |  | 1,052,244 |  |

| Charge for year | - |  | 136,353 |  | 68,171 |  | 204,524 |  |

| Eliminated on disposal | - |  | - |  | (175,396 | ) | (175,396 | ) |

| At 31 March 2026 | - |  | 687,569 |  | 393,803 |  | 1,081,372 |  |

| NET BOOK VALUE

| At 31 March 2026 | 615,943 |  | 553,791 |  | 246,434 |  | 1,416,168 |  |

| At 31 March 2025 | 615,943 |  | 639,977 |  | 252,639 |  | 1,508,559 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025

| and 31 March 2026 | 203,384 |  |

| NET BOOK VALUE

| At 31 March 2026 | 203,384 |  |

| At 31 March 2025 | 203,384 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 820,952 |  | 1,499,108 |  |

| Amounts owed by associates | 1,113,667 |  | 1,259,671 |  |

| Other debtors | 50,251 |  | 12,148 |  |

1,984,870 |  | 2,770,927 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 54,815 |  | 54,815 |  |

| Trade creditors | 1,009,445 |  | 1,064,644 |  |

| Taxation and social security | 169,271 |  | 429,236 |  |

| Other creditors | 335,189 |  | 880,048 |  |

1,568,720 |  | 2,428,743 |  |

| A & P Fencing (UK) Limited (Registered number: 04665932) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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

2026 | 2025 |

£ | £ |

| Bank loans | 281,304 |  | 323,215 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 62,044 |  | 103,955 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | 336,119 |  | 378,030 |  |

| The bank loans are secured on the company's freehold property.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

A & P Fencing (UK) Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A & P Fencing (UK) Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of A & P Fencing (UK) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A & P Fencing (UK) Limited and state those matters that we have agreed to state to the Board of Directors of A & P Fencing (UK) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & P Fencing (UK) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that A & P Fencing (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of A & P Fencing (UK) Limited. You consider that A & P Fencing (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A & P Fencing (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

25 June 2026