Company No: 08463109 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	A M Brown
	N T L Brown

REGISTERED OFFICE	Whitehouse Farm
	Davis Lane
	Clevedon
	North Somerset
	BS21 6TG
	United Kingdom

COMPANY NUMBER

08463109 (England and Wales)

ACCOUNTANT	Gravita Western Limited
	2nd Floor, South
	One Castle Park
	Tower Hill
	Bristol
	BS2 0JA
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	44,140		17,083
		44,140		17,083
Current assets
Stocks		199,176		183,207
Debtors	4	54,944		43,449
Cash at bank and in hand		330,763		369,645
		584,883		596,301
Creditors: amounts falling due within one year	5	( 280,482)		( 265,891)
Net current assets		304,401		330,410
Total assets less current liabilities		348,541		347,493
Provision for liabilities		( 11,035)		( 4,271)
Net assets		337,506		343,222
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		337,406		343,122
Total shareholders' funds		337,506		343,222

For the financial 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Avril's Fencing & Timber Products Limited (registered number: 08463109) were approved and authorised for issue by the Board of Directors on 12 August 2026. They were signed on its behalf by:

A M Brown Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Avril's Fencing & Timber Products Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Whitehouse Farm, Davis Lane,, Clevedon, North Somerset, BS21 6TG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

The company's principal activities and nature of its operations are that of fencing and timber prodcuts supply store.

Going concern

The financial statements have been prepared on a going concern basis. The directors have reviewed and considered relevant financial information in making their assessment. With the current resources available, the directors have concluded that they can continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods provided in the normal course of business, net of discounts, VAT and other sales related taxes.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
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 financial statements. 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.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	33 years straight line
Plant and machinery	4 years straight line
Vehicles	4 years straight line
Fixtures and fittings	5 years straight line

Stocks

Stocks are stated at the lower of cost and net realisable value. Cost comprises direct materials and where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities
Basic financial liabilities, including trade and other creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	5		5

3. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£		£
Cost
At 01 January 2025	9,399		40,504		83,231		22,091		155,225
Additions	0		39,014		0		0		39,014
At 31 December 2025	9,399		79,518		83,231		22,091		194,239
Accumulated depreciation
At 01 January 2025	954		39,074		76,023		22,091		138,142
Charge for the financial year	282		4,467		7,208		0		11,957
At 31 December 2025	1,236		43,541		83,231		22,091		150,099
Net book value
At 31 December 2025	8,163		35,977		0		0		44,140
At 31 December 2024	8,445		1,430		7,208		0		17,083

4. Debtors

	2025		2024
	£		£
Trade debtors	52,156		41,108
Prepayments	2,758		2,253
Other debtors	30		88
	54,944		43,449

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	80,249		66,215
Amounts owed to directors	187,706		163,386
Accruals	245		285
Corporation tax	9,578		21,987
Other taxation and social security	2,524		14,018
Other creditors	180		0
	280,482		265,891

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
70 Ordinary A shares of £ 1.00 each	70		70
30 Ordinary B shares of £ 1.00 each	30		30
	100		100

7. Related party transactions

The company operates rent free from premises owned by the director.