REGISTERED NUMBER: 16049598 (England and Wales)

W M FENCING SUPPLIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

29 OCTOBER 2024 TO 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

L H Stride

REGISTERED OFFICE:

Maybrook Industrial Estate

Maybrook Road

Walsall

West Midlands

WS8 7DG

REGISTERED NUMBER:

16049598 (England and Wales)

ACCOUNTANTS:

Equus Miller Limited

Chartered Certified Accountants

Brook House

47 High Street

Henley in Arden

Warwickshire

B95 5AA

FIXED ASSETS

Investments

4

2,019,485

CURRENT ASSETS

Cash in hand

95

CREDITORS

Amounts falling due within one year

5

850,586

NET CURRENT LIABILITIES

(850,491

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,168,994

CREDITORS

Amounts falling due after more than one year

6

1,168,899

NET ASSETS

95

CAPITAL AND RESERVES

Called up share capital

7

95

SHAREHOLDERS' FUNDS

95

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2025 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 1 September 2026 and were signed by:

L H Stride - Director

1.	STATUTORY INFORMATION

W M Fencing Supplies 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.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

2,019,485

At 31 October 2025

2,019,485

NET BOOK VALUE

At 31 October 2025

2,019,485

On the 24 October 2025, the company acquired the entire share capital of W M Group Holdings Limited for £2,000,000. The consideration was satisfied by way of a share for share exchange along with cash payable on completion of £535,005. The deferred consideration is payable by 59 equal instalments of £24,675.12 along with a final payment at month 60 of £9,162.92. The deferred consideration also carries an interest rate of 4% per annum payable on each anniversary of completion.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

554,485

Other creditors

296,101

850,586

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

1,168,899

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

95

Ordinary

1

95

95 Ordinary shares of 1 each were allotted and fully paid for cash at par during the period.