Rushcliffe Fencing Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04967290

Rushcliffe Fencing Limited

Filleted Unaudited Financial Statements

31 December 2025

Rushcliffe Fencing Limited

Financial Statements

Year ended 31 December 2025

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 5

Rushcliffe Fencing Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		5,947	20,821

Current assets

Stocks		4,500	5,250
Debtors	6	362,350	415,014
		---------	---------
		366,850	420,264

Creditors: amounts falling due within one year	7	353,704		442,127
		---------		---------
Net current assets/(liabilities)			13,146	( 21,863)
			--------	--------
Total assets less current liabilities			19,093	( 1,042)

Creditors: amounts falling due after more than one year	8		20,770	20,770

Provisions

Taxation including deferred tax	( 6,921)	( 6,509)
	--------	--------
Net assets/(liabilities)	5,244	( 15,303)
	--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	5,144	( 15,403)
	-------	--------
Shareholders funds/(deficit)	5,244	( 15,303)
	-------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Rushcliffe Fencing Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 27 May 2026 , and are signed on behalf of the board by:

Mr R J Chapman
Director

Company registration number: 04967290

Rushcliffe Fencing Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Lamorna Court, 43 Wollaton Road, Beeston, Nottingham, NG9 2NG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures, fittings and equipment	-	20% reducing balance
Motor vehicles	-	25% reducing balance

Stocks

Stocks are measured 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 the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2024: 7 ).

5. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 January 2025	35,009	112,164	147,173
Disposals	–	( 69,295)	( 69,295)
	--------	---------	---------
At 31 December 2025	35,009	42,869	77,878
	--------	---------	---------
Depreciation
At 1 January 2025	30,035	96,317	126,352
Charge for the year	995	656	1,651
Disposals	–	( 56,072)	( 56,072)
	--------	---------	---------
At 31 December 2025	31,030	40,901	71,931
	--------	---------	---------
Carrying amount
At 31 December 2025	3,979	1,968	5,947
	--------	---------	---------
At 31 December 2024	4,974	15,847	20,821
	--------	---------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	96,552	79,423
Other debtors	265,798	335,591
	---------	---------
	362,350	415,014
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	19,691	20,130
Trade creditors	52,537	155,015
Social security and other taxes	281,185	266,705
Other creditors	291	277
	---------	---------
	353,704	442,127
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	20,770	20,770
	--------	--------

9. Directors' advances, credits and guarantees

The directors received an advance of £ 194,885 which remained outstanding at 31 December 2025.