Company Registration No. 06402094 (England and Wales)
SDS Fencing Company Limited
Unaudited accounts
for the year ended 31 October 2025
SDS Fencing Company Limited
Statement of financial position
as at 31 October 2025
Tangible assets
238,711
211,295
Cash at bank and in hand
323,274
362,144
Creditors: amounts falling due within one year
(176,587)
(201,810)
Net current assets
548,588
581,355
Total assets less current liabilities
787,299
792,650
Provisions for liabilities
Net assets
751,634
792,650
Called up share capital
2
2
Profit and loss account
751,632
792,648
Shareholders' funds
751,634
792,650
For the year ending 31 October 2025 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 July 2026 and were signed on its behalf by
Gary Stephen Daniells
Director
Company Registration No. 06402094
SDS Fencing Company Limited
Notes to the Accounts
for the year ended 31 October 2025
SDS Fencing Company Limited is a private company, limited by shares, registered in England and Wales, registration number 06402094. The registered office is Practical Bookkeeping Services Ltd, 34 Clarence Street, Southend-on-Sea, Essex, SS1 1BD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Taxation for the year comprises current and deferred tax. Tax is recognised in The Income Statement.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantially enacted at the balance sheet date.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
SDS Fencing Company Limited
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 November 2024
35,500
35,392
395,361
1,067
1,714
469,034
Additions
-
4,381
142,186
-
-
146,567
Disposals
-
-
(173,607)
-
-
(173,607)
At 31 October 2025
35,500
39,773
363,940
1,067
1,714
441,994
At 1 November 2024
-
28,911
227,749
267
812
257,739
Charge for the year
-
2,189
20,076
200
429
22,894
On disposals
-
-
(77,350)
-
-
(77,350)
At 31 October 2025
-
31,100
170,475
467
1,241
203,283
At 31 October 2025
35,500
8,673
193,465
600
473
238,711
At 31 October 2024
35,500
6,481
167,612
800
902
211,295
Amounts falling due within one year
Trade debtors
128,897
238,926
Other debtors
252,924
161,630
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
22,318
45,134
Taxes and social security
30,684
18,071
Other creditors
15,885
23,719
Loans from directors
106,000
112,686
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
8
Transactions with related parties
During the year, total dividends of £70,000 (2024; £50,000) were paid to the director and his spouse.
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).