9 January 2025 false No description of principal activity Taxfiler 2024.6 16173437business:PrivateLimitedCompanyLtd2025-01-092026-01-31 161734372025-01-08 161734372025-01-092026-01-31 16173437business:AuditExemptWithAccountantsReport2025-01-092026-01-31 16173437business:FilletedAccounts2025-01-092026-01-31 161734372026-01-31 16173437business:Director12025-01-092026-01-31 16173437business:Director22025-01-092026-01-31 16173437business:RegisteredOffice2025-01-092026-01-31 16173437core:WithinOneYear2026-01-31 16173437core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 16173437core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 16173437core:PreviouslyStatedAmount2026-01-31 16173437business:SmallEntities2025-01-092026-01-31 16173437countries:EnglandWales2025-01-092026-01-31 16173437core:PlantMachinery2025-01-092026-01-31 16173437core:MotorVehicles2025-01-092026-01-31 16173437core:PlantMachinery2025-01-08 16173437core:MotorVehicles2025-01-08 16173437core:PlantMachinery2026-01-31 16173437core:MotorVehicles2026-01-31 iso4217:GBP xbrli:pure
Company Registration No. 16173437 (England and Wales)
Sm Fencing Limited Unaudited accounts for the period from 9 January 2025 to 31 January 2026
Sm Fencing Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Sm Fencing Limited Company Information for the period from 9 January 2025 to 31 January 2026
Directors
Ellen Clare Barker Simon Alistair Barker
Company Number
16173437 (England and Wales)
Registered Office
The Office, Cowford Village Hall Bolney Road Cowfold Horsham West Sussex RH13 8AA England
Accountants
Darkover Accountancy Services Limited Home Farm House St. Leonard's Forest Horsham West Sussex RH13 6PH
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Sm Fencing Limited Statement of financial position as at 31 January 2026
2026 
Notes
£ 
Fixed assets
Tangible assets
4
13,208 
Current assets
Debtors
5
6,173 
Cash at bank and in hand
5,512 
11,685 
Creditors: amounts falling due within one year
6
(24,883)
Net current liabilities
(13,198)
Net assets
10 
Capital and reserves
Called up share capital
2 
Profit and loss account
8 
Shareholders' funds
10 
For the period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 6 October 2026 and were signed on its behalf by
Ellen Clare Barker Director Company Registration No. 16173437
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Sm Fencing Limited Notes to the Accounts for the period from 9 January 2025 to 31 January 2026
1
Statutory information
Sm Fencing Limited is a private company, limited by shares, registered in England and Wales, registration number 16173437. The registered office is The Office, Cowford Village Hall, Bolney Road, Cowfold, Horsham, West Sussex, RH13 8AA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years straight line
Motor vehicles
4 years straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 9 January 2025
- 
- 
- 
Additions
1,314 
16,209 
17,523 
At 31 January 2026
1,314 
16,209 
17,523 
Depreciation
Charge for the period
263 
4,052 
4,315 
At 31 January 2026
263 
4,052 
4,315 
Net book value
At 31 January 2026
1,051 
12,157 
13,208 
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Sm Fencing Limited Notes to the Accounts for the period from 9 January 2025 to 31 January 2026
5
Debtors
2026 
£ 
Amounts falling due within one year
VAT
3,287 
Other debtors
2,886 
6,173 
6
Creditors: amounts falling due within one year
2026 
£ 
VAT
3,433 
Trade creditors
2,068 
Taxes and social security
5,501 
Other creditors
7,547 
Accruals
493 
Deferred income
5,841 
24,883 
7
Average number of employees
During the period the average number of employees was 2.
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