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Registered Number: 11009640
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 October 2025

for

HAMPSHIRE FARM FENCING LTD

Hampshire Farm Fencing Ltd
Contents Page
For the year ended 31 October 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Hampshire Farm Fencing Ltd for the year ended 31 October 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hampshire Farm Fencing Ltd for the year ended 31 October 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

This report is made solely to the Board of Directors of Hampshire Farm Fencing Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Hampshire Farm Fencing Ltd and state those matters that we have agreed to state to the Board of Directors of Hampshire Farm Fencing Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hampshire Farm Fencing Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Hampshire Farm Fencing Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Hampshire Farm Fencing Ltd . You consider that Hampshire Farm Fencing Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Hampshire Farm Fencing Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Pink Mango Accountants Ltd
Coltsfoot
Farm Lane
Chichester
West Sussex
PO18 8SA
29 August 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 125,109    76,458 
125,109    76,458 
Current assets      
Stocks 500    6,656 
Debtors 8,300    4,724 
Cash at bank and in hand 7    - 
8,807    11,380 
Creditors: amount falling due within one year (201,008)   (227,699)
Net current assets (192,201)   (216,319)
 
Total assets less current liabilities (67,092)   (139,861)
Creditors: amount falling due after more than one year (100,759)   (12,393)
Accruals and deferred income (6,000)   - 
Net assets (173,851)   (152,254)
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account (173,951)   (152,354)
Shareholders' funds (173,851)   (152,254)
 


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

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 29 August 2026 and were signed on its behalf by:


-------------------------------
Nicholas Menjou
Director
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General Information
Hampshire Farm Fencing Ltd is a private company, limited by shares, registered in England and Wales, registration number 11009640, registration address Nutbourne Farm, Farm Lane, Nutbourne, West Sussex, PO18 8SA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The company relies on the support of its directors who have provided loans to the company. The directors have agreed not to seek repayment of these amounts until the company has sufficient funds to do so.

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the companys activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. 

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation for the period 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 taxation
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 period 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.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees


Average number of employees during the year was 1 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 November 2024 101,393    99,190    200,583 
Additions 79,700    24,090    103,790 
Disposals (5,959)   (98,190)   (104,149)
At 31 October 2025 175,134    25,090    200,224 
Depreciation
At 01 November 2024 63,346    60,779    124,125 
Charge for year 8,479    4,240    12,719 
On disposals (1,817)   (59,912)   (61,729)
At 31 October 2025 70,008    5,107    75,115 
Net book values
Closing balance as at 31 October 2025 105,126    19,983    125,109 
Opening balance as at 01 November 2024 38,047    38,411    76,458 

The net book value of Plant and Machinery includes £ 998 (2024 £36,212) in respect of assets leased under finance leases or hire purchase contracts.

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