D-Fence Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04241603 (England and Wales)

Unaudited Financial Statements for the Year Ended 1 April 2026

for

D-Fence Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A R D Clack

SECRETARY:

B R Clack

REGISTERED OFFICE:

Pear Tree Cottage Main Road

Shurdington

Cheltenham

Gloucestershire

GL51 4XF

REGISTERED NUMBER:

04241603 (England and Wales)

ACCOUNTANTS:

Blue Sky Accounting Ltd

136 Wedmore Park

Southdown

Bath

BA2 1LA

FIXED ASSETS

Intangible assets

4

69

Tangible assets

5

16,932

22,011

17,001

22,080

CURRENT ASSETS

Debtors

6

39,692

35,811

Cash at bank

37,994

17,673

77,686

53,484

CREDITORS

Amounts falling due within one year

7

26,860

22,649

NET CURRENT ASSETS

50,826

30,835

TOTAL ASSETS LESS CURRENT
LIABILITIES

67,827

52,915

CAPITAL AND RESERVES

Called up share capital

8

2

Retained earnings

67,825

52,913

SHAREHOLDERS' FUNDS

67,827

52,915

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 1 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 1 April 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 27 September 2026 and were signed by:

A R D Clack - Director

1.	STATUTORY INFORMATION

D-Fence 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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 1 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 2 April 2025

and 1 April 2026

69

NET BOOK VALUE

At 1 April 2026

69

At 1 April 2025

69

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 2 April 2025

983

4,756

15,000

46,953

67,692

Additions

-

563

At 1 April 2026

983

4,756

15,000

47,516

68,255

DEPRECIATION

At 2 April 2025

245

3,999

3,750

37,687

45,681

Charge for year

184

189

2,812

2,457

5,642

At 1 April 2026

429

4,188

6,562

40,144

51,323

NET BOOK VALUE

At 1 April 2026

554

568

8,438

7,372

16,932

At 1 April 2025

738

757

11,250

9,266

22,011

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

1.4.26

1.4.25

£

Trade debtors

24,165

25,860

Directors' loan accounts

5,651

75

Tax

9,876

39,692

35,811

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

1.4.26

1.4.25

£

Tax

13,217

6,827

Social security and other taxes

2,926

2,842

VAT

8,871

9,777

Other creditors

286

-

Credit card

485

2,168

Accruals and deferred income

1,075

1,035

26,860

22,649

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

1.4.26

1.4.25

value:

£

2

Ordinary

£1

2

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £30,000 (2025 - £30,000) were paid to the director .