John Bright Fencing Limited 31/12/2025 iXBRL

Company registration number: 3727572

John Bright Fencing Limited

Unaudited filleted financial statements

31 December 2025

John Bright Fencing Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

John Bright Fencing Limited

Directors and other information


	Directors	J Bright
		B Bright


	Secretary	B Bright


	Company number	3727572


	Registered office	Paverlands Farm
		Salway Ash
		Bridport
		Dorset
		DT6 5HT


	Accountants	Leslie Ward and Drew
		Temple Court
		8 The Causeway
		Chippenham
		Wiltshire
		SN15 3BT

John Bright Fencing Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of John Bright Fencing Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of John Bright Fencing Limited for the year ended 31 December 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of John Bright Fencing Limited, as a body, in accordance with the terms of our engagement letter dated 25 March 2011. Our work has been undertaken solely to prepare for your approval the financial statements of John Bright Fencing Limited and state those matters that we have agreed to state to the board of directors of John Bright Fencing Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than John Bright Fencing Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that John Bright Fencing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of John Bright Fencing Limited. You consider that John Bright Fencing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of John Bright Fencing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Leslie Ward and Drew

Chartered Accountants & Chartered Tax Advisers

Temple Court

8 The Causeway

Chippenham

Wiltshire

SN15 3BT

23 September 2026

John Bright Fencing Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	275,882		278,841
		_______		_______
			275,882		278,841

Current assets
Stocks		224,679		184,656
Debtors	6	121,914		83,475
Cash at bank and in hand		18,491		56,947
		_______		_______
		365,084		325,078
Creditors: amounts falling due
within one year	7	( 337,611)		( 262,901)
		_______		_______
Net current assets			27,473		62,177
			_______		_______
Total assets less current liabilities			303,355		341,018

Creditors: amounts falling due
after more than one year	8		( 3,503)		( 22,394)

Provisions for liabilities	9		( 47,676)		( 47,102)

			_______		_______
Net assets			252,176		271,522
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			252,076		271,422
			_______		_______
Shareholders funds			252,176		271,522
			_______		_______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 23 September 2026 , and are signed on behalf of the board by:

B Bright

Director

Company registration number: 3727572

John Bright Fencing Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is Paverlands Farm, Salway Ash, Bridport, Dorset, DT6 5HT.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are 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 capital and reserves, 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 capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves 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:


Long leasehold property	-	3 %	straight line
Fittings fixtures and equipment	-	10 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

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 stocks to their present location and condition.

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 in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 16 (2024: 16 ).

5. Tangible assets

	Long leasehold property	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 January 2025	175,157	283,449	188,308	646,914
Additions	-	17,000	49,193	66,193
Disposals	-	-	( 45,334)	( 45,334)
	_______	_______	_______	_______
At 31 December 2025	175,157	300,449	192,167	667,773
	_______	_______	_______	_______
Depreciation
At 1 January 2025	84,724	174,598	108,751	368,073
Charge for the year	5,254	12,585	25,813	43,652
Disposals	-	-	( 19,834)	( 19,834)
	_______	_______	_______	_______
At 31 December 2025	89,978	187,183	114,730	391,891
	_______	_______	_______	_______
Carrying amount
At 31 December 2025	85,179	113,266	77,437	275,882
	_______	_______	_______	_______
At 31 December 2024	90,433	108,851	79,557	278,841
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	32,914	40,630
Other debtors	89,000	42,845
	_______	_______
	121,914	83,475
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	4,167	10,000
Trade creditors	209,427	124,424
Social security and other taxes	56,647	48,770
Other creditors	67,370	79,707
	_______	_______
	337,611	262,901
	_______	_______

There is an unlimited debenture from the company and an all monies guarantee from J and B Bright for a principal amount of £25,000 plus interest and other costs as detailed in the guarantee.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	-	4,167
Other creditors	3,503	18,227
	_______	_______
	3,503	22,394
	_______	_______

9. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions	47,676	47,102
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	47,676	47,102
	_______	_______