2022-11-012023-10-312023-10-31false12268467BORIUS RESEARCH 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BORIUS RESEARCH LTD

Registered Number
12268467
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

BORIUS RESEARCH LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

JAMES, Mark Robert, Dr

Registered Address

Beech Tree House
Aldwark
York
YO61 1UB

Registered Number

12268467 (England and Wales)
BORIUS RESEARCH LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets53,6522,292
3,6522,292
Current assets
Debtors2,4601,337
Cash at bank and on hand1,5003,213
3,9604,550
Creditors amounts falling due within one year7(1,503)(4,499)
Net current assets (liabilities)2,45751
Total assets less current liabilities6,1092,343
Net assets6,1092,343
Capital and reserves
Called up share capital1010
Profit and loss account6,0992,333
Shareholders' funds6,1092,343
The financial statements were approved and authorised for issue by the Director on 22 January 2024, and are signed on its behalf by:
JAMES, Mark Robert, Dr
Director
Registered Company No. 12268467
BORIUS RESEARCH LTD
Notes to the Financial Statements
for the year ended 31 October 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 November 222,398
Additions2,506
At 31 October 234,904
Depreciation and impairment
At 01 November 22105
Charge for year1,147
At 31 October 231,252
Net book value
At 31 October 233,652
At 31 October 222,292
6.Debtors within one year

2023

2022

££
Trade debtors / trade receivables2,4601,337
Total2,4601,337
7.Creditors within one year

2023

2022

££
Bank borrowings and overdrafts-1,864
Taxation and social security1,5031,573
Accrued liabilities and deferred income-1,062
Total1,5034,499