REGISTERED NUMBER: 05713637

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Sumners Fencing Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Sumner

Mrs A Sumner

SECRETARY:

Mrs A Sumner

REGISTERED OFFICE:

18 Fairway Road

Shepshed

Leics

LE12 9DS

REGISTERED NUMBER:

05713637

ACCOUNTANTS:

Elverstone Large Ltd

Chartered Certified Accountants

Temple Chambers

16a Belvoir Road

Coalville

Leics

LE67 3QE

FIXED ASSETS

Tangible assets

4

67,268

55,239

CURRENT ASSETS

Stocks

11,630

13,625

Debtors

5

6,350

8,005

Cash at bank

13,406

57,636

31,386

79,266

CREDITORS

Amounts falling due within one year

6

27,754

43,601

NET CURRENT ASSETS

3,632

35,665

TOTAL ASSETS LESS CURRENT LIABILITIES

70,900

90,904

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

70,800

90,804

SHAREHOLDERS' FUNDS

70,900

90,904

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 5 September 2026 and were signed on its behalf by:

Mrs A Sumner - Director

1.	STATUTORY INFORMATION

Sumners Fencing Services Ltd is a private company, limited by shares , registered in Not specified/Other. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant & machinery 10% reducing balance

Motor vehicles 25% reducing balance

Stocks

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

Taxation

Taxation for the year 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 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.

Pension costs and other post-retirement benefits

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

301,779

Additions

25,789

At 31 March 2026

327,568

DEPRECIATION

At 1 April 2025

246,540

Charge for year

13,760

At 31 March 2026

260,300

NET BOOK VALUE

At 31 March 2026

67,268

At 31 March 2025

55,239

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

6,350

8,005

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,924

15,043

Trade creditors

8,513

11,509

Taxation and social security

13,069

16,726

Other creditors

248

323

27,754

43,601