Acorah Software Products - Accounts Production 19.2.450 false true true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 04609018 Mr Ian Anderson Mrs Sarah Anderson Mr Shaun Anderson Mr Shaun Anderson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04609018 2025-02-28 04609018 2026-02-28 04609018 2025-03-01 2026-02-28 04609018 frs-core:CurrentFinancialInstruments 2026-02-28 04609018 frs-core:Non-currentFinancialInstruments 2026-02-28 04609018 frs-core:BetweenOneFiveYears 2026-02-28 04609018 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-01 2026-02-28 04609018 frs-core:FurnitureFittings 2025-03-01 2026-02-28 04609018 frs-core:NetGoodwill 2026-02-28 04609018 frs-core:NetGoodwill 2025-03-01 2026-02-28 04609018 frs-core:NetGoodwill 2025-02-28 04609018 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-02-28 04609018 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 04609018 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 04609018 frs-core:MotorVehicles 2026-02-28 04609018 frs-core:MotorVehicles 2025-03-01 2026-02-28 04609018 frs-core:MotorVehicles 2025-02-28 04609018 frs-core:OtherResidualIntangibleAssets 2026-02-28 04609018 frs-core:OtherResidualIntangibleAssets 2025-02-28 04609018 frs-core:PlantMachinery 2026-02-28 04609018 frs-core:PlantMachinery 2025-03-01 2026-02-28 04609018 frs-core:PlantMachinery 2025-02-28 04609018 frs-core:WithinOneYear 2026-02-28 04609018 frs-core:ShareCapital 2026-02-28 04609018 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 04609018 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 04609018 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 04609018 frs-bus:SmallEntities 2025-03-01 2026-02-28 04609018 frs-bus:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 04609018 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 04609018 frs-core:DeferredTaxation 2025-03-01 2026-02-28 04609018 frs-core:DeferredTaxation 2025-02-28 04609018 frs-core:DeferredTaxation 2026-02-28 04609018 frs-bus:Director1 2025-03-01 2026-02-28 04609018 frs-bus:Director2 2025-03-01 2026-02-28 04609018 frs-bus:Director3 2025-03-01 2026-02-28 04609018 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 04609018 frs-countries:EnglandWales 2025-03-01 2026-02-28 04609018 2024-02-29 04609018 2025-02-28 04609018 2024-03-01 2025-02-28 04609018 frs-core:CurrentFinancialInstruments 2025-02-28 04609018 frs-core:Non-currentFinancialInstruments 2025-02-28 04609018 frs-core:BetweenOneFiveYears 2025-02-28 04609018 frs-core:WithinOneYear 2025-02-28 04609018 frs-core:ShareCapital 2025-02-28 04609018 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 04609018
A & R FENCING CONTRACTORS LTD
Financial Statements
For The Year Ended 28 February 2026
The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
A & R FENCING CONTRACTORS LTD
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—9

Page 1
A & R FENCING CONTRACTORS LTD
Company Information
For The Year Ended 28 February 2026
Company Information

Directors | Mr Ian Anderson
| Mrs Sarah Anderson
| Mr Shaun Anderson
Secretary | Mr Shaun Anderson
Company Number | 04609018
Registered Office | 1 Tape Street
| Cheadle
| Stoke On Trent
| ST10 1BB
Business | Paxton Street
| Hanley
| Stoke on Trent
| Staffordshire
| ST1 3SD
Accountants | The Curtis Partnership
| 1 Tape Street
| Cheadle
| Stoke On Trent
| Staffordshire
| ST10 1BB

Page 1
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A & R FENCING CONTRACTORS LTD
Accountant's Report
For The Year Ended 28 February 2026
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of A & R FENCING CONTRACTORS LTD for the year ended 28 February 2026
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of A & R FENCING CONTRACTORS LTD which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of A & R FENCING CONTRACTORS LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of A & R FENCING CONTRACTORS LTD and state those matters that we have agreed to state to the directors of A & R FENCING CONTRACTORS LTD , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & R FENCING CONTRACTORS LTD and its directors as a body for our work or for this report.
It is your duty to ensure that A & R FENCING CONTRACTORS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of A & R FENCING CONTRACTORS LTD . You consider that A & R FENCING CONTRACTORS LTD 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 accounts of A & R FENCING CONTRACTORS LTD . 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 financial statements.

2nd June 2026

The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
Page 2
Page 3
A & R FENCING CONTRACTORS LTD
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 04609018

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,159 |  | 2,159
Tangible Assets | 5 |  | 900,224 |  | 913,739
|  |  | 902,383 |  | 915,898
CURRENT ASSETS
Stocks | 6 | 25,000 |  | 25,000 |
Debtors | 7 | 530,551 |  | 581,933 |
Cash at bank and in hand |  | 98,054 |  | 166,699 |
|  | 653,605 |  | 773,632 |
Creditors: Amounts Falling Due Within One Year | 8 | (313,006 ) |  | (498,827 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 340,599 |  | 274,805
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,242,982 |  | 1,190,703
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (17,866 ) |  | (65,193 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 11 |  | (56,901 ) |  | (69,078 )
NET ASSETS |  |  | 1,168,215 |  | 1,056,432
CAPITAL AND RESERVES
Called up share capital | 13 |  | 3 |  | 3
Profit and Loss Account |  |  | 1,168,212 |  | 1,056,429
SHAREHOLDERS' FUNDS |  |  | 1,168,215 |  | 1,056,432

Page 3
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A & R FENCING CONTRACTORS LTD
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 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

Mr Ian Anderson Director | Mrs Sarah Anderson Director | Mr Shaun Anderson Director
2nd June 2026

The notes on pages 5 to 9 form part of these financial statements.
Page 4
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A & R FENCING CONTRACTORS LTD
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
A & R FENCING CONTRACTORS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 04609018 . The registered office is 1 Tape Street, Cheadle, Stoke On Trent, ST10 1BB.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 15 years.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
Page 5
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A & R FENCING CONTRACTORS LTD
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.6. 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 | Land only
Plant & Machinery | 25% Reducing balance basis
Motor Vehicles | 25% Reducing balance basis
Fixtures & Fittings | 25% Reducing balance basis

2.7. 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.
2.8. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.9. 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.
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.
...CONTINUED
Page 6
Page 7
A & R FENCING CONTRACTORS LTD
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.9. Taxation - continued
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: 11 (2025: 11)
11 11
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2025 | 16,500 | 2,159 | 18,659
As at 28 February 2026 | 16,500 | 2,159 | 18,659
Amortisation
As at 1 March 2025 | 16,500 | - | 16,500
As at 28 February 2026 | 16,500 | - | 16,500
Net Book Value
As at 28 February 2026 | - | 2,159 | 2,159
As at 1 March 2025 | - | 2,159 | 2,159

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 March 2025 | 550,172 | 422,877 | 395,365 | 1,368,414
Additions | - | 50,490 | 65,555 | 116,045
Disposals | - | (32,000 ) | (32,000 ) | (64,000 )
As at 28 February 2026 | 550,172 | 441,367 | 428,920 | 1,420,459
Depreciation
As at 1 March 2025 | - | 232,742 | 221,933 | 454,675
Provided during the period | - | 44,147 | 55,693 | 99,840
Disposals | - | (18,500 ) | (15,780 ) | (34,280 )
As at 28 February 2026 | - | 258,389 | 261,846 | 520,235

...CONTINUED
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A & R FENCING CONTRACTORS LTD
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026

Net Book Value
As at 28 February 2026 | 550,172 | 182,978 | 167,074 | 900,224
As at 1 March 2025 | 550,172 | 190,135 | 173,432 | 913,739

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 25,000 |  | 25,000

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 340,390 |  | 246,758
Prepayments and accrued income | 27,953 |  | 40,292
Other debtors | 16,000 |  | 184,978
VAT | 34,588 |  | -
Directors' loan accounts | 111,620 |  | 109,905
| 530,551 |  | 581,933

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 54,083 |  | 62,334
Trade creditors | 369,687 |  | 344,021
Bank loans and overdrafts | 5,000 |  | 10,000
Corporation tax | 45,874 |  | 70,194
Other taxes and social security | 2,528 |  | 2,622
VAT | - |  | 2,557
Other creditors | (168,804 ) |  | 480
Accruals and deferred income | 4,638 |  | 6,619
| 313,006 |  | 498,827

Page 8
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A & R FENCING CONTRACTORS LTD
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 17,866 |  | 60,193
Bank loans | - |  | 5,000
| 17,866 |  | 65,193

10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 54,083 |  | 62,334
Later than one year and not later than five years | 17,866 |  | 60,193
| 71,949 |  | 122,527
| 71,949 |  | 122,527

11. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 56,901 |  | 69,078

12. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 March 2025 | 69,078 | 69,078
Deferred taxation | (12,177 ) | (12,177 )
Balance at 28 February 2026 | 56,901 | 56,901

13. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

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