EC Fencing Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12537766 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

EC Fencing Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr Euan Christie Cameron

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

REGISTERED NUMBER:

12537766 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

-

3,630

CURRENT ASSETS

Debtors

5

19,262

18,254

Cash at bank

6,741

802

26,003

19,056

CREDITORS

Amounts falling due within one year

6

11,261

8,978

NET CURRENT ASSETS

14,742

10,078

TOTAL ASSETS LESS CURRENT LIABILITIES

14,742

13,708

CREDITORS

Amounts falling due after more than one year

7

11,686

13,565

NET ASSETS

3,056

143

CAPITAL AND RESERVES

Called up share capital

8

101

Retained earnings

9

2,955

42

SHAREHOLDERS' FUNDS

3,056

143

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 21st September 2026 and were signed by:

Mr Euan Christie Cameron - Director

1.	STATUTORY INFORMATION

EC Fencing Ltd 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.

The financial statements are presented in sterling (£), which is the functional currency of the company.

Turnover

Turnover represents income from the design, supply and installation of fencing and related works and is recognised when the services have been provided to the customer.

All turnover is derived from customers based in the United Kingdom.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

Reducing balance over 3 years

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Reducing balance over 3 years

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.

Hire purchase and leasing commitments

Assets held under hire purchase agreements are included within tangible fixed assets and depreciated over their useful economic lives. The outstanding liability is included within creditors and recognised over the term of the agreement.

Critical judgements & estimation uncertainty

The principal source of estimation uncertainty relates to the valuation of investment properties. Investment properties are measured at fair value and are valued by the directors based on market evidence available at the reporting date. Due to the inherent uncertainty involved in estimating property values, future changes in market conditions may impact the carrying value of these properties.

Cash & cash equivalents

Cash and cash equivalents consist solely of the balance held in the company's bank current account. Cash is defined as cash on hand and demand deposits, while cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. The company does not hold any short term investments and does not operate an overdraft facility.

Lease policy

The company had no operating lease commitments at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1st April 2025

1,329

9,224

2,024

12,577

Additions

2,183

-

2,183

Disposals

(3,512

)

(9,224

)

(2,024

)

(14,760

)

At 31st March 2026

-

DEPRECIATION

At 1st April 2025

1,063

7,035

849

8,947

Charge for year

361

547

392

1,300

Eliminated on disposal

(1,424

)

(7,582

)

(1,241

)

(10,247

)

At 31st March 2026

-

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

266

2,189

1,175

3,630

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Computer

equipment

£

COST

At 1st April 2025

1,242

Disposals

(1,242

)

At 31st March 2026

-

DEPRECIATION

At 1st April 2025

241

Charge for year

334

Eliminated on disposal

(575

)

At 31st March 2026

-

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

1,001

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

-

974

Directors' current accounts

19,262

17,218

Deferred tax asset

-

62

19,262

18,254

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

3,235

Hire purchase contracts

284

539

Tax

5,970

3,388

Social security and other taxes

308

366

Other creditors

-

58

Accrued expenses

1,464

1,392

11,261

8,978

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

Bank loans - 1-2 years

3,235

Bank loans - 2-5 years

6,469

9,704

Bank loans more 5 yr by instal

1,919

279

Hire purchase contracts

63

347

11,686

13,565

31.3.26

31.3.25

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,919

279

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

100

Ordinary A

£1

100

1

Ordinary B

£1

1

101

9.

RESERVES

Retained

earnings

£

At 1st April 2025

42

Profit for the year

16,313

Dividends

(13,400

)

At 31st March 2026

2,955

10.	CONTINGENT LIABILITIES

There were no contingent liabilities or capital commitments at the balance sheet date.

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2026 and 31st March 2025:

31.3.26

31.3.25

£

Mr Euan Christie Cameron

Balance outstanding at start of year

17,218

17,171

Amounts advanced

36,091

21,225

Amounts repaid

(34,048

)

(21,178

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

19,261

17,218

The directors loan was paid within 9 months of the year end.

12.	RELATED PARTY DISCLOSURES

The company has a director’s loan account with the director, who is also a controlling party of the company. At 31 March 2026, the balance due from the director was £19,261 (2025: £17,218). The balance is unsecured, interest-free and repayable on demand. No guarantees have been provided in respect of this balance.

13.	EVENTS AFTER BALANCE SHEET DATE

Following the cessation of trading on 31 March 2026, the company settled its outstanding financing obligations and the balance due from the director was repaid in full. The directors are taking steps to wind up the affairs of the company and intend that the company will be dissolved following settlement of all remaining liabilities. These events do not affect the amounts included in the financial statements at 31 March 2026.

14.	FINANCIAL INSTRUMENTS

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.Trade debtors, other debtors, cash and bank balances are initially measured at transaction price. They are subsequently measured at amortised cost, using the effective interest method, except where amounts fall due within one year, in which case they remain at the transaction price as discounting is not required for short term balances

Where payment terms extend beyond normal business terms, or the arrangement includes a financing element, the financial asset is measured at the present value of future cash flows, discounted at a market rate of interest.

Trade creditors, loans and accruals are initially recognised at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction, in which case liabilities are measured at the present value of future payments discounted at a market rate of interest.

Financial assets measured at cost or amortised cost are assessed for impairment at the reporting date. Any impairment loss is recognised in the profit and loss account. Reversals of impairment are recognised immediately when the estimated recoverable amount increases, provided the revised carrying value does not exceed the original carrying amount had no impairment occurred.

Financial assets and financial liabilities are only offset when the company has a legally enforceable right to set off the recognised amounts and intends to settle on a net basis or to realise the asset and settle the liability simultaneously.