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REGISTERED NUMBER: 10497066 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Border Temperature Control Ltd

Border Temperature Control Ltd (Registered number: 10497066)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Border Temperature Control Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTORS: A C Quayle
Mrs S B Quayle





REGISTERED OFFICE: Unit 3 Trade Stop
Maesbury Road
Oswestry
Shropshire
SY10 8NU





REGISTERED NUMBER: 10497066 (England and Wales)





ACCOUNTANTS: Chris Hills Accountancy Management Services
Millford
Marche Lane
Halfway House
Shrewsbury
SY5 9DE

Border Temperature Control Ltd (Registered number: 10497066)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 54,980 12,711

CURRENT ASSETS
Stocks 91,503 54,291
Debtors 5 175,703 249,985
Cash at bank and in hand 195,972 102,490
463,178 406,766
CREDITORS
Amounts falling due within one year 6 274,483 196,978
NET CURRENT ASSETS 188,695 209,788
TOTAL ASSETS LESS CURRENT
LIABILITIES

243,675

222,499

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 243,673 222,497
SHAREHOLDERS' FUNDS 243,675 222,499

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Border Temperature Control Ltd (Registered number: 10497066)

Balance Sheet - continued
31 March 2023


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 31 May 2023 and were signed on its behalf by:




A C Quayle - Director



Mrs S B Quayle - Director


Border Temperature Control Ltd (Registered number: 10497066)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Border Temperature Control Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Border Temperature Control Ltd (Registered number: 10497066)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 13 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 33,548 13,257 4,103 3,492 54,400
Additions 47,951 500 - 895 49,346
At 31 March 2023 81,499 13,757 4,103 4,387 103,746
DEPRECIATION
At 1 April 2022 22,729 12,250 4,103 2,607 41,689
Charge for year 5,928 660 - 489 7,077
At 31 March 2023 28,657 12,910 4,103 3,096 48,766
NET BOOK VALUE
At 31 March 2023 52,842 847 - 1,291 54,980
At 31 March 2022 10,819 1,007 - 885 12,711

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 156,688 231,882
Other debtors 614 580
Tax 17,523 17,523
Prepayments 878 -
175,703 249,985

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Other loans 3,057 2,543
Trade creditors 184,647 78,566
Tax 9,615 22,563
Social security and other taxes 34,766 61,358
Directors' current accounts 41,748 12,267
Accrued expenses 650 19,681
274,483 196,978