Roger Frogley & Sons Fencing Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07490202

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		68,821		55,414

			68,821		55,414
CURRENT ASSETS
Stocks	5	2,860		2,860
Debtors	6	141,366		136,324
Cash at bank and in hand		80,956		55,343

		225,182		194,527
Creditors: Amounts Falling Due Within One Year	7	(113,179 )		(54,259 )

NET CURRENT ASSETS (LIABILITIES)			112,003		140,268

TOTAL ASSETS LESS CURRENT LIABILITIES			180,824		195,682

Creditors: Amounts Falling Due After More Than One Year	8		-		(3,059 )

NET ASSETS			180,824		192,623

CAPITAL AND RESERVES
Called up share capital	9		104		104
Profit and Loss Account			180,720		192,519

SHAREHOLDERS' FUNDS			180,824		192,623

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Roger Frogley & Sons Fencing Ltd

Balance Sheet (continued)

As At 31 January 2026

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.

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

On behalf of the board

Mr James Frogley

Director

25th August 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Roger Frogley & Sons Fencing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07490202 . The registered office is The Old Yard, Daventry Road, Southam, CV47 1NN.

The presentation currency of the financial statements is Pound Sterling, rounded to the nearest £1.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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. 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:

Plant & Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	15% Reducing Balance

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

2.4. 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.

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Roger Frogley & Sons Fencing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial Instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.6. Taxation

Corporation tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.7. Pensions

Payments to a defined pension contribution retirement benefit scheme are charged as an expense as they become payable.

2.8. Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities if three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.9. Equity Instruments

Equity Instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2.10. Employee benefits

The cost of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

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Roger Frogley & Sons Fencing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	110,239	45,148	12,580	167,967
Additions	22,995	-	-	22,995

As at 31 January 2026	133,234	45,148	12,580	190,962

Depreciation
As at 1 February 2025	60,913	42,701	8,939	112,553
Provided during the period	8,429	612	547	9,588

As at 31 January 2026	69,342	43,313	9,486	122,141

Net Book Value
As at 31 January 2026	63,892	1,835	3,094	68,821

As at 1 February 2025	49,326	2,447	3,641	55,414

5. Stocks

	2026	2025
	£	£
Stock	2,860	2,860

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	51,260	63,155
Other debtors	90,106	73,169

	141,366	136,324

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	38,588	13,250
Bank loans and overdrafts	3,059	5,501
Other creditors	7,590	2,894
Taxation and social security	63,942	32,614

	113,179	54,259

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Roger Frogley & Sons Fencing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	3,059

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	104	104

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	12,609	-
Later than one year and not later than five years	6,305	-

	18,914	-

11. Related Party Transactions

During the year, the company had a loan balance due from a related company in which the directors of both companies are the same.

The balance outstanding at the beginning of the financial year was £54,500.

During the year, the company advanced a further £1,000, resulting in a closing balance at 31 January 2026 of £55,500.

The loan is unsecured, interest-free, and repayable on demand.

No guarantees have been given or received in respect of this balance, and no provisions for doubtful debts have been made.

Apart from the above, there were no other related party transactions during the year requiring disclosure under FRS 102 Section 33.

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