REGISTERED NUMBER: 04665932 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

A & P Fencing (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

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

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.

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

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 ) .

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

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.

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