QUANTUM FENCING LTD

QUANTUM FENCING LTD
Statement of Financial Position
As at 30 June 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	5,602	4,560
		5,602	4,560
Current assets
Stocks	4	8,528	17,646
Debtors	5	100,640	111,301
Cash at bank and in hand		(17,101)	(24,981)
		92,067	103,966
Creditors: amount falling due within one year	6	(77,743)	(92,125)
Net current assets		14,324	11,841

Total assets less current liabilities		19,926	16,401
Net assets		19,926	16,401

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		19,826	16,301
Shareholders' funds		19,926	16,401

For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 01 October 2026 and were signed on its behalf by:

-------------------------------
D Orman
Director

QUANTUM FENCING LTD
Notes to the Financial Statements
For the year ended 30 June 2026

General Information

QUANTUM FENCING LTD is a private company, limited by shares, registered in England and Wales, registration number 11416346, registration address 19 Priest Close, Nettlebed, Henley-On-Thames, RG9 5AS.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	4 Years Straight Line
Motor Vehicles	3 Years Straight Line
Fixtures and Fittings	4 Years Straight Line
Computer Equipment	4 Years Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 6 (2025 : 7).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 July 2025	7,298	6,907	292	2,948	17,445
Additions	400	2,800	-	-	3,200
Disposals	-	(2,450)	-	-	(2,450)
At 30 June 2026	7,698	7,257	292	2,948	18,195
Depreciation
At 01 July 2025	6,018	4,400	134	2,333	12,885
Charge for year	529	1,114	73	442	2,158
On disposals	-	(2,450)	-	-	(2,450)
At 30 June 2026	6,547	3,064	207	2,775	12,593
Net book values
Closing balance as at 30 June 2026	1,151	4,193	85	173	5,602
Opening balance as at 01 July 2025	1,280	2,507	158	615	4,560

Stocks

	2026 £		2025 £
Stocks	8,528		17,646
	8,528		17,646

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	107,306	110,398
VAT	8,344	17,913
Directors Loan Accounts	(16,000)	(18,000)
	99,650	110,311

Debtors: amounts falling due after one year

	2026 £		2025 £
Other Debtors	990		990
	990		990

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	49,400	45,952
Corporation Tax	5,296	20,815
PAYE & Social Security	4,249	8,302
Accrued Expenses	288	162
Other Creditors	12,397	8,341
Wages & Salaries Control Account	6,113	8,553
	77,743	92,125

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100