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REGISTERED NUMBER: 13464613 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Boundary Plant Sales Liverpool Limited

Boundary Plant Sales Liverpool Limited (Registered number: 13464613)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Boundary Plant Sales Liverpool Limited

Company Information
for the Year Ended 30 September 2023







DIRECTOR: M L Rimmer





REGISTERED OFFICE: Hammond Road
Knowsley Industrial Park
Liverpool
L33 7UL





REGISTERED NUMBER: 13464613 (England and Wales)





ACCOUNTANTS: Haines Watts
3rd Floor Pacific Chambers
11-13 Victoria Street
Liverpool
Merseyside
L2 5QQ

Boundary Plant Sales Liverpool Limited (Registered number: 13464613)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £ £
CURRENT ASSETS
Stocks 1,222,750 -
Debtors 4 74,469 3,301
Cash at bank 186,521 -
1,483,740 3,301
CREDITORS
Amounts falling due within one year 5 1,483,536 3,098
NET CURRENT ASSETS 204 203
TOTAL ASSETS LESS CURRENT
LIABILITIES

204

203

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 203 202
204 203

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 27 March 2024 and were signed by:





M L Rimmer - Director


Boundary Plant Sales Liverpool Limited (Registered number: 13464613)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Boundary Plant Sales Liverpool Limited 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£ £
Trade debtors 71,200 -
Amounts owed by group undertakings - 3,300
Other debtors 3,269 1
74,469 3,301

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£ £
Trade creditors 344,088 3,000
Amounts owed to group undertakings 781,423 -
Taxation and social security - 98
Other creditors 358,025 -
1,483,536 3,098

Boundary Plant Sales Liverpool Limited (Registered number: 13464613)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

6. RELATED PARTY DISCLOSURES

The company owed £781,423 from Boundary Plant Sales Ltd for the year 2023.