Company Registration No. SC314232 (Scotland)
Carl Saunders Fencing Limited
Unaudited accounts
for the year ended 31 January 2026
Carl Saunders Fencing Limited
Unaudited accounts
Contents
Carl Saunders Fencing Limited
Company Information
for the year ended 31 January 2026
Directors
Carl Edwards Saunders
William Paterson Clark
Company Number
SC314232 (Scotland)
Registered Office
234 West George Street
Glasgow
G2 4QY
United Kingdom
Accountants
Clarity Accounting (Scotland) Ltd
234 West George Street
Glasgow
G2 4QY
Carl Saunders Fencing Limited
Statement of financial position
as at 31 January 2026
Tangible assets
383,317
405,796
Investment property
74,058
-
Inventories
389,394
405,160
Cash at bank and in hand
581,832
741,479
Creditors: amounts falling due within one year
(723,399)
(577,320)
Net current assets
958,820
1,018,266
Total assets less current liabilities
1,423,695
1,431,562
Creditors: amounts falling due after more than one year
(149,905)
(223,940)
Provisions for liabilities
Deferred tax
(73,422)
(87,700)
Net assets
1,200,368
1,119,922
Called up share capital
100
100
Profit and loss account
1,200,268
1,119,822
Shareholders' funds
1,200,368
1,119,922
For the year 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 17 February 2026 and were signed on its behalf by
Carl Edwards Saunders
Director
Company Registration No. SC314232
Carl Saunders Fencing Limited
Notes to the Accounts
for the year ended 31 January 2026
Carl Saunders Fencing Limited is a private company, limited by shares, registered in Scotland, registration number SC314232. The registered office is 234 West George Street, Glasgow, G2 4QY, United Kingdom.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Land & buildings
10% on cost
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Computer equipment
25% on reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Carl Saunders Fencing Limited
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 February 2025
48,760
566,248
598,497
11,809
1,225,314
Additions
-
152,889
-
-
152,889
Disposals
-
-
(60,015)
-
(60,015)
At 31 January 2026
48,760
719,137
538,482
11,809
1,318,188
At 1 February 2025
45,581
425,398
339,487
9,052
819,518
Charge for the year
530
66,171
50,193
959
117,853
On disposals
-
-
(2,500)
-
(2,500)
At 31 January 2026
46,111
491,569
387,180
10,011
934,871
At 31 January 2026
2,649
227,568
151,302
1,798
383,317
At 31 January 2025
3,179
140,850
259,010
2,757
405,796
6
Investments
Other investments
Valuation at 1 February 2025
7,500
Valuation at 31 January 2026
7,500
Amounts falling due within one year
Trade debtors
637,871
335,832
Other debtors
24,170
24,170
Carl Saunders Fencing Limited
Notes to the Accounts
for the year ended 31 January 2026
8
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
39,633
56,033
Obligations under finance leases and hire purchase contracts
97,294
72,470
Trade creditors
474,152
347,931
Taxes and social security
74,048
86,848
Other creditors
31,831
14,038
Loans from directors
6,441
-
9
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
149,905
223,940
10
Operating lease commitments
2026
2025
At 31 January 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
37,683
37,683
Later than one year and not later than five years
113,049
113,049
The ultimate controlling party is C.E. Saunders.
12
Average number of employees
During the year the average number of employees was 13 (2025: 13).