BOB BERRY FENCING LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08760911

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		106,739		111,003

			106,739		111,003
CURRENT ASSETS
Stocks	5	21,000		21,000
Debtors	6	210,610		33,342
Cash at bank and in hand		109,477		238,075

		341,087		292,417
Creditors: Amounts Falling Due Within One Year	7	(113,072 )		(109,928 )

NET CURRENT ASSETS (LIABILITIES)			228,015		182,489

TOTAL ASSETS LESS CURRENT LIABILITIES			334,754		293,492

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(12,511 )		(12,825 )

NET ASSETS			322,243		280,667

CAPITAL AND RESERVES
Called up share capital	9		3		3
Profit and Loss Account			322,240		280,664

SHAREHOLDERS' FUNDS			322,243		280,667

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BOB BERRY FENCING LIMITED

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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 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 Adam Berry

Director

15/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

BOB BERRY FENCING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08760911 . The registered office is Braeside, Sherborne Road, Sherborne St. John, Basingstoke, Hampshire, RG24 9LP.

2. Accounting Policies

2.1. Basis of Preparation of 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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

Revenue is recognised as the contractual activity progresses.

2.3. Tangible Fixed Assets and Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery	25% on reducing balance
Motor Vehicles	20% on reducing balance
Fixtures & Fittings	10% on reducing balance
Computer Equipment	15% on reducing balance

2.4. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

2.5. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained

Earnings, 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 statement of financial position date.

2.6. Pensions

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 9)

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BOB BERRY FENCING LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 December 2024	106,378	127,651	47,726	6,799	288,554
Additions	-	18,930	-	1,040	19,970

As at 30 November 2025	106,378	146,581	47,726	7,839	308,524

Depreciation
As at 1 December 2024	68,040	80,749	25,053	3,709	177,551
Provided during the period	9,585	11,905	2,267	477	24,234

As at 30 November 2025	77,625	92,654	27,320	4,186	201,785

Net Book Value
As at 30 November 2025	28,753	53,927	20,406	3,653	106,739

As at 1 December 2024	38,338	46,902	22,673	3,090	111,003

5. Stocks

	2025	2024
	£	£
Stock	21,000	21,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	22,792	26,829
Amounts owed by group undertakings	180,500	-
Other debtors	7,318	6,513

	210,610	33,342

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	52,209	35,339
Other creditors	3,929	23,716
Taxation and social security	56,934	50,873

	113,072	109,928

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BOB BERRY FENCING LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement

of financial position 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.

	2025	2024
	£	£
Other timing differences	12,511	12,825

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3	3

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