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Company Registration No. 10047282 (England and Wales)
BORIUM STUDIO LIMITED Unaudited accounts for the year ended 31 March 2023
BORIUM STUDIO LIMITED Unaudited accounts Contents
Page
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BORIUM STUDIO LIMITED Company Information for the year ended 31 March 2023
Director
Mr KAP SU HAN
Company Number
10047282 (England and Wales)
Registered Office
Unit 68 Trident Court 1 Oakcroft Road Chessington KT9 1BD United Kingdom
Accountants
FURUICHOI & CO Chartered Accountants 69 Station Road Hampton Greater London TW12 2BT
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BORIUM STUDIO LIMITED Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
48,204 
18,634 
Current assets
Debtors
19,584 
29,399 
Cash at bank and in hand
7,487 
1,108 
27,071 
30,507 
Creditors: amounts falling due within one year
(9,890)
(6,609)
Net current assets
17,181 
23,898 
Net assets
65,385 
42,532 
Capital and reserves
Called up share capital
100 
1 
Share premium
25,000 
- 
Profit and loss account
40,285 
42,531 
Shareholders' funds
65,385 
42,532 
For the year ending 31 March 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 22 December 2023 and were signed on its behalf by
Mr KAP SU HAN Director Company Registration No. 10047282
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BORIUM STUDIO LIMITED Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
BORIUM STUDIO LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10047282. The registered office is Unit 68 , Trident Court, 1 Oakcroft Road, Chessington, KT9 1BD, 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.
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.
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
30% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
15% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2022
27,832 
- 
2,688 
30,520 
Additions
26,132 
9,194 
10,787 
46,113 
At 31 March 2023
53,964 
9,194 
13,475 
76,633 
Depreciation
At 1 April 2022
11,483 
- 
403 
11,886 
Charge for the year
12,744 
1,838 
1,961 
16,543 
At 31 March 2023
24,227 
1,838 
2,364 
28,429 
Net book value
At 31 March 2023
29,737 
7,356 
11,111 
48,204 
At 31 March 2022
16,349 
- 
2,285 
18,634 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
19,584 
29,399 
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BORIUM STUDIO LIMITED Notes to the Accounts for the year ended 31 March 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
4,798 
- 
Taxes and social security
92 
1,641 
Other creditors
- 
4,968 
Loans from directors
5,000 
- 
9,890 
6,609 
7
Average number of employees
During the year the average number of employees was 4 (2022: 3).
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