Company Registration No. SC739882 (Scotland)
W D B Fencing & Groundworks Ltd
Unaudited accounts
for the year ended 31 August 2025
W D B Fencing & Groundworks Ltd
Unaudited accounts
Contents
W D B Fencing & Groundworks Ltd
Company Information
for the year ended 31 August 2025
Company Number
SC739882 (Scotland)
Registered Office
3 Falcon Way
Forfar
Angus
DD8 3FW
Scotland
Accountants
Andrea Mcewen
AMS Accounting
3 High Street
KIRRIEMUIR
ANGUS
DD84EY
W D B Fencing & Groundworks Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
51,024
34,364
Cash at bank and in hand
44,396
42,088
Creditors: amounts falling due within one year
(55,155)
(49,185)
Net current assets
13,702
1,295
Total assets less current liabilities
64,726
35,659
Creditors: amounts falling due after more than one year
(20,022)
(1,089)
Called up share capital
100
100
Profit and loss account
44,604
34,470
Shareholders' funds
44,704
34,570
For the year ending 31 August 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 4 June 2026 and were signed on its behalf by
William Bremner
Director
Company Registration No. SC739882
W D B Fencing & Groundworks Ltd
Notes to the Accounts
for the year ended 31 August 2025
W D B Fencing & Groundworks Ltd is a private company, limited by shares, registered in Scotland, registration number SC739882. The registered office is 3 Falcon Way, Forfar, Angus, DD8 3FW, Scotland.
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.
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:
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 September 2024
12,641
33,497
458
332
46,928
Additions
1,000
54,877
-
-
55,877
Disposals
(10,260)
(33,497)
-
-
(43,757)
At 31 August 2025
3,381
54,877
458
332
59,048
At 1 September 2024
3,424
9,024
61
55
12,564
Charge for the year
582
6,666
79
111
7,438
On disposals
(2,955)
(9,023)
-
-
(11,978)
At 31 August 2025
1,051
6,667
140
166
8,024
At 31 August 2025
2,330
48,210
318
166
51,024
At 31 August 2024
9,217
24,473
397
277
34,364
W D B Fencing & Groundworks Ltd
Notes to the Accounts
for the year ended 31 August 2025
Amounts falling due within one year
Trade debtors
11,477
2,314
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
5,769
6,270
Taxes and social security
926
1,802
Loans from directors
46,309
40,150
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
20,022
-
Taxes and social security
-
1,089
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).