KEIGHLEY TIMBER & FENCING LIMITED

Company Registration Number:
03504084 (England and Wales)

Unaudited abridged accounts for the year ended 30 April 2026

Period of accounts

Start date: 01 May 2025

End date: 30 April 2026

KEIGHLEY TIMBER & FENCING LIMITED

Contents of the Financial Statements

for the Period Ended 30 April 2026

Balance sheet
Notes

KEIGHLEY TIMBER & FENCING LIMITED

Balance sheet

As at 30 April 2026


Notes
2026
2025


£
£
Fixed assets
Tangible assets: 3 57,904 27,837
Total fixed assets: 57,904 27,837
Current assets
Stocks: 45,000 55,500
Debtors: 4 58,617 51,931
Cash at bank and in hand: 262,891 262,727
Total current assets: 366,508 370,158
Creditors: amounts falling due within one year: 5 (256,362) (226,814)
Net current assets (liabilities): 110,146 143,344
Total assets less current liabilities: 168,050 171,181
Provision for liabilities: (8,665) (5,289)
Total net assets (liabilities): 159,385 165,892
Capital and reserves
Called up share capital: 2 2
Profit and loss account: 159,383 165,890
Shareholders funds: 159,385 165,892

The notes form part of these financial statements

KEIGHLEY TIMBER & FENCING LIMITED

Balance sheet statements

For the year ending 30 April 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 02 September 2026
and signed on behalf of the board by:

Name: T Alderson
Status: Director

The notes form part of these financial statements

KEIGHLEY TIMBER & FENCING LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets and depreciation policy

Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Plant and machinery-10% straight line Motor vehicles-20% straight line

Valuation and information policy

Stocks Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Other accounting policies

Provisions Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises. Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

KEIGHLEY TIMBER & FENCING LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2026

2. Employees

2026 2025
Average number of employees during the period 11 10

KEIGHLEY TIMBER & FENCING LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2026

3. Tangible Assets

Total
Cost £
At 01 May 2025 223,549
Additions 39,823
At 30 April 2026 263,372
Depreciation
At 01 May 2025 195,712
Charge for year 9,756
At 30 April 2026 205,468
Net book value
At 30 April 2026 57,904
At 30 April 2025 27,837

KEIGHLEY TIMBER & FENCING LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2026

4. Debtors

2026 2025
££
Debtors due after more than one year: 0 0

KEIGHLEY TIMBER & FENCING LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2026

5. Creditors: amounts falling due within one year note

2026 2025 Trade creditors 103052 101071 Corporation tax 40787 41406 Social security 20525 20441 Other creditors 91998 63896 Total 256362 226814

KEIGHLEY TIMBER & FENCING LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2026

6. Related party transactions

Name of the related party: Keighley Timber Holdings Limited
Relationship:
Parent undertaking
Description of the Transaction: Rent paid of £47528
£
Balance at 01 May 2025 0
Balance at 30 April 2026 0