EFC Fencing LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC402877

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		373,174		428,234

			373,174		428,234
CURRENT ASSETS
Stocks		245,000		240,000
Debtors	6	350,681		497,169
Cash at bank and in hand		439,466		458,063

		1,035,147		1,195,232
Creditors: Amounts Falling Due Within One Year	7	(460,388 )		(350,880 )

NET CURRENT ASSETS (LIABILITIES)			574,759		844,352

TOTAL ASSETS LESS CURRENT LIABILITIES			947,933		1,272,586

NET ASSETS ATTRIBUTABLE TO MEMBERS			947,933		1,272,586

REPRESENTED BY:
Equity
Members' other interests
Members' capital		947,933		1,272,586

			947,933		1,272,586

TOTAL MEMBERS' INTEREST
Members' other interests			947,933		1,272,586

			947,933		1,272,586

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EFC Fencing LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr M R Connell

Designated Member

2 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

EFC Fencing LLP is a limited liability partnership, incorporated in England & Wales, registered number OC402877 . The Registered Office is Estate Yard, Lawnhead, Stafford, Staffordshire, ST20 0JQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed 10 years.

Other intangible assets are website costs and are amortised to the profit and loss account over its estimated economic life of 3 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	5% on cost
Plant & Machinery	25% on cost, 20% on cost and 10% on cost
Motor Vehicles	33.3% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	33.3% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

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EFC Fencing LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 13 (2025: 14)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	10,125

As at 31 March 2026	10,125

Amortisation
As at 1 April 2025	10,125

As at 31 March 2026	10,125

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 April 2025	385,695	655,115	1,040,810
Disposals	-	(29,674 )	(29,674 )

As at 31 March 2026	385,695	625,441	1,011,136

Depreciation
As at 1 April 2025	60,246	552,330	612,576
Provided during the period	19,286	35,111	54,397
Disposals	-	(29,011 )	(29,011 )

As at 31 March 2026	79,532	558,430	637,962

Net Book Value
As at 31 March 2026	306,163	67,011	373,174

As at 1 April 2025	325,449	102,785	428,234

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	347,566	492,710
Prepayments and accrued income	3,115	4,459

	350,681	497,169

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EFC Fencing LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	357,666	211,105
Other taxes and social security	6,933	5,636
VAT	66,657	94,321
Other creditors	11,046	20,037
Accruals and deferred income	18,086	19,781

	460,388	350,880

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