REGISTERED NUMBER: 10531892 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Kennington Fencing & Landscaping Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr I R Bound

REGISTERED OFFICE:

16 Bagley Close

Kennington

Oxfordshire

OX1 5LS

REGISTERED NUMBER:

10531892 (England and Wales)

ACCOUNTANTS:

Westell Accountants

3 Bradfield Court

Drayton Mill, Milton Road

Drayton

Abingdon

Oxfordshire

OX14 4EF

FIXED ASSETS

Tangible assets

4

23,308

30,856

CURRENT ASSETS

Debtors

5

5,943

12,284

Cash at bank

19,334

12,012

25,277

24,296

CREDITORS

Amounts falling due within one year

6

19,198

21,863

NET CURRENT ASSETS

6,079

2,433

TOTAL ASSETS LESS CURRENT LIABILITIES

29,387

33,289

CREDITORS

Amounts falling due after more than one year

7

10,101

14,430

NET ASSETS

19,286

18,859

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

19,186

18,759

SHAREHOLDERS' FUNDS

19,286

18,859

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 July 2026 and were signed by:

Mr I R Bound - Director

1.	STATUTORY INFORMATION

Kennington Fencing & Landscaping 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.

Plant and equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

1,766

39,750

1,610

43,126

Additions

258

-

-

258

Disposals

-

-

(628

)

(628

)

At 31 March 2026

2,024

39,750

982

42,756

DEPRECIATION

At 1 April 2025

742

10,333

1,195

12,270

Charge for year

280

7,354

61

7,695

Eliminated on disposal

-

-

(517

)

(517

)

At 31 March 2026

1,022

17,687

739

19,448

NET BOOK VALUE

At 31 March 2026

1,002

22,063

243

23,308

At 31 March 2025

1,024

29,417

415

30,856

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

5,199

12,284

Other debtors

744

-

5,943

12,284

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

4,329

4,329

Trade creditors

3,797

1,481

Taxation and social security

1,453

4,825

Other creditors

9,619

11,228

19,198

21,863

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

10,101

14,430

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

14,430

-