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REGISTERED NUMBER: 03910087 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Boundary Plant Sales Limited

Boundary Plant Sales Limited (Registered number: 03910087)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Boundary Plant Sales Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: R F Rimmer
J Rimmer
S Rimmer





SECRETARY: R F Rimmer





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





REGISTERED NUMBER: 03910087 (England and Wales)





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

Boundary Plant Sales Limited (Registered number: 03910087)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £ £
CURRENT ASSETS
Stocks 1,195,636 989,647
Debtors 4 1,733,469 1,511,888
Cash at bank 368,064 518,702
3,297,169 3,020,237
CREDITORS
Amounts falling due within one year 5 277,298 594,765
NET CURRENT ASSETS 3,019,871 2,425,472
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,019,871

2,425,472

CREDITORS
Amounts falling due after more than one
year

6

1,067,828

634,552
NET ASSETS 1,952,043 1,790,920

CAPITAL AND RESERVES
Called up share capital 104 104
Share premium 30,848 30,848
Retained earnings 1,921,091 1,759,968
SHAREHOLDERS' FUNDS 1,952,043 1,790,920

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 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.

Boundary Plant Sales Limited (Registered number: 03910087)

Balance Sheet - continued
30 September 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 26 March 2024 and were signed on its behalf by:





J Rimmer - Director


Boundary Plant Sales Limited (Registered number: 03910087)

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

1. STATUTORY INFORMATION

Boundary Plant Sales 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 155,158 491,734
Amounts owed by group undertakings 754,297 842,469
Other debtors 824,014 177,685
1,733,469 1,511,888

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£ £
Trade creditors 12,867 434,586
Amounts owed to group undertakings 160,322 63,593
Taxation and social security 43,593 -
Other creditors 60,516 96,586
277,298 594,765

Boundary Plant Sales Limited (Registered number: 03910087)

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

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£ £
Other creditors 1,067,828 634,552

7. RELATED PARTY DISCLOSURES

At the year ended 30 September 2022 the following amounts were outstanding to companies within the same group:

30.09.23 30.09.22
Debtors
Boundary Plant Hire Limited - Trade debtor - 3,200
Boundary Group Limited - Trade debtor - 2,268
Boundary Plant Sales Liverpool Limited - Trade Debtor 88,488
Boundary Group Holdings Limited - Loan 485,989 463,319
Boundary Group Properties Limited - Loan 11,261 11,261
Boundary Group Limited - Loan - 225,125
Boundary Plant Hire Limited - Loan 257,047 124,764

Creditors
Boundary Group Limited - Trade creditor - 186,262
Boundary Group Properties Limited - Trade creditor - 48,000
Boundary Plant Refurbishment Limited - Trade creditor - 53,071
Boundary Group Holdings Limited - Trade creditor 2,237 2,237
Boundary Plant Hire Limited - Trade creditor - 14,343
Boundary Plant Refurbishments Limited - Loan 158,624 60,293
Boundary Plant Sales Liverpool Limited - Loan - 3,300
Boundary Group Limited - Loan 1,698 -

The company traded with Boundary Group Limited during the year, including sales of £7,000. The company also traded with Boundary Plant Hire Limited and Boundary Plant Refurbishment Limited, including purchases of £2,088 and £92,913 respectively.

Rents of £28,013 were paid to Boundary Group (Holdings) Limited during the year.

8. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors, Simon and Jonathan Rimmer, by virtue of their 100% shareholding.