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Company Registration No. 04774372 (England and Wales)
Border Automation Services Limited Unaudited accounts for the year ended 31 May 2023
Border Automation Services Limited Unaudited accounts Contents
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Border Automation Services Limited Company Information for the year ended 31 May 2023
Director
G Frost
Secretary
M Bala
Company Number
04774372 (England and Wales)
Registered Office
20 Belvoir Road Bristol BS6 5DJ
Accountants
Evans Entwistle 10 Fountain Court, Elm House New Leaze Bradley Stoke Bristol BS32 4LA
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Border Automation Services Limited for the year ended 31 May 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Border Automation Services Limited for the year ended 31 May 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice 10 Fountain Court, Elm House New Leaze Bradley Stoke Bristol BS32 4LA 12 July 2023
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Border Automation Services Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
626 
1,341 
Current assets
Inventories
5,912 
6,569 
Debtors
15,428 
4,748 
Cash at bank and in hand
3,779 
8,338 
25,119 
19,655 
Creditors: amounts falling due within one year
(16,107)
(7,432)
Net current assets
9,012 
12,223 
Total assets less current liabilities
9,638 
13,564 
Creditors: amounts falling due after more than one year
(8,701)
(15,678)
Net assets/(liabilities)
937 
(2,114)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
936 
(2,115)
Shareholders' funds
937 
(2,114)
For the year ending 31 May 2023 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 director acknowledges his 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 and authorised for issue on 12 July 2023 and were signed on its behalf by
G Frost Director Company Registration No. 04774372
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Border Automation Services Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Border Automation Services Limited is a private company, limited by shares, registered in England and Wales, registration number 04774372. The registered office is 20 Belvoir Road, Bristol, BS6 5DJ.
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 remained unchanged from the previous year, and also 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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
25% Straight Line
Motor vehicles
25% Straight Line
Fixtures & fittings
25% Straight Line
Inventories
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.
Leased assets
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.
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Border Automation Services Limited Notes to the Accounts for the year ended 31 May 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2022
20,000 
At 31 May 2023
20,000 
Amortisation
At 1 June 2022
20,000 
At 31 May 2023
20,000 
Net book value
At 31 May 2023
- 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
11,998 
23,421 
7,874 
43,293 
Additions
- 
- 
805 
805 
At 31 May 2023
11,998 
23,421 
8,679 
44,098 
Depreciation
At 1 June 2022
11,998 
22,234 
7,720 
41,952 
Charge for the year
- 
1,187 
333 
1,520 
At 31 May 2023
11,998 
23,421 
8,053 
43,472 
Net book value
At 31 May 2023
- 
- 
626 
626 
At 31 May 2022
- 
1,187 
154 
1,341 
6
Inventories
2023 
2022 
£ 
£ 
Finished goods
5,912 
6,569 
5,912 
6,569 
7
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,748 
517 
Other debtors
6,680 
4,231 
15,428 
4,748 
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Border Automation Services Limited Notes to the Accounts for the year ended 31 May 2023
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
3,302 
- 
VAT
2,067 
1,023 
Obligations under finance leases and hire purchase contracts
1,239 
3,126 
Trade creditors
5,323 
2,283 
Taxes and social security
3,076 
- 
Accruals
1,100 
1,000 
16,107 
7,432 
9
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
8,701 
15,000 
Obligations under finance leases and hire purchase contracts
- 
678 
8,701 
15,678 
10
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
11
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
G Frost
Loan advances made by directors
4,231 
2,449 
- 
6,680 
4,231 
2,449 
- 
6,680 
The balance represent an interest free loan issued to the director that is repayable upon demand.
12
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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