Sunderland Fencing and Landscaping Ltd

Registered number

13339022

Filleted Accounts

31 January 2026

Sunderland Fencing and Landscaping Ltd
Registered number:		13339022
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		7,867			5,778

Current assets
Stocks		1,199			1,456
Debtors	4	4,278			3,108
Cash at bank and in hand		13,643			16,606
		19,120			21,170

Creditors: amounts falling due within one year	5	(12,529)			(11,705)

Net current assets			6,591			9,465

Total assets less current liabilities			14,458			15,243


Provisions for liabilities			(1,495)			(1,098)


Net assets			12,963			14,145

Capital and reserves
Called up share capital			100			100
Profit and loss account			12,863			14,045

Shareholders' funds			12,963			14,145

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



K Pearce
Director
Approved by the board on 18 September 2026

Sunderland Fencing and Landscaping Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Equipment	20% reducing balance
	Motor vehicles	20% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Work in progress
	Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any forseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.




	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2



3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	816		11,250		12,066
	Additions	799		5,100		5,899
	Disposals	-		(4,950)		(4,950)
	At 31 January 2026	1,615		11,400		13,015

	Depreciation
	At 1 February 2025	482		5,806		6,288
	Charge for the year	227		1,365		1,592
	On disposals	-		(2,732)		(2,732)
	At 31 January 2026	709		4,439		5,148

	Net book value
	At 31 January 2026	906		6,961		7,867
	At 31 January 2025	334		5,444		5,778






4	Debtors			2026		2025
£					£

	Trade debtors			750		-
	Other debtors			3,528		3,108
				4,278		3,108





5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors and accruals			185		581
	Other taxes and social security costs			2,658		1,265
	Other creditors including director's loan accounts			9,686		9,859
				12,529		11,705




6	Other information

	Sunderland Fencing and Landscaping Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	40 Cliff Road
	The Village
	Ryhope
	Sunderland
	SR2 0NW