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REGISTERED NUMBER: 10715545 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Boundary Plant Refurbishment Limited

Boundary Plant Refurbishment Limited (Registered number: 10715545)






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 Refurbishment Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: J Rimmer
S Rimmer





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





REGISTERED NUMBER: 10715545 (England and Wales)





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

Boundary Plant Refurbishment Limited (Registered number: 10715545)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 2,545 1,572

CURRENT ASSETS
Stocks 6,883 6,000
Debtors 5 349,826 259,407
Cash at bank 22,875 34,125
379,584 299,532
CREDITORS
Amounts falling due within one year 6 471,573 367,203
NET CURRENT LIABILITIES (91,989 ) (67,671 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(89,444

)

(66,099

)

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (89,544 ) (66,199 )
SHAREHOLDERS' FUNDS (89,444 ) (66,099 )

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.

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 Refurbishment Limited (Registered number: 10715545)

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

1. STATUTORY INFORMATION

Boundary Plant Refurbishment 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.

The company is dependent on the continuing support of its fixed asset investments in order that it can meet its liabilities as they fall due. The directors expect to continue to support the company for the foreseeable future, being a period of not less than 12 months from the date of approval of these financial statements and have therefore prepared the financial statements on the going concern basis.

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 etc - 20% on cost

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.

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 8 (2022 - 8 ) .

Boundary Plant Refurbishment Limited (Registered number: 10715545)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 October 2022 8,270
Additions 2,885
At 30 September 2023 11,155
DEPRECIATION
At 1 October 2022 6,698
Charge for year 1,912
At 30 September 2023 8,610
NET BOOK VALUE
At 30 September 2023 2,545
At 30 September 2022 1,572

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£ £
Trade debtors 88,779 144,680
Amounts owed by group undertakings 240,814 114,727
Other debtors 20,233 -
349,826 259,407

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£ £
Trade creditors 39,683 67,436
Amounts owed to group undertakings 412,234 276,119
Taxation and social security 19,656 19,844
Other creditors - 3,804
471,573 367,203

Boundary Plant Refurbishment Limited (Registered number: 10715545)

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

7. FINANCIAL INSTRUMENTS

NPIF NW Debt LP and The North West Fund for Business Loans LP holds a fixed and floating charge over the freehold and leasehold properest belonging to the company, both now and in the future.

These charges include buildings, trade and other fixtures, fixed plant and machinery and all patents, copyrights, marks, service marks, designs and other intellectual property rights (including without limitation business names, know-how, formulae, inventions, confidential information, trade secrets, computer software, programs and systems), claims and all fees, royalties and other rights of every kind deriving from such intellectual property now or in the future belonging to the company.

Svenska Handelsbanken Ab (Publ) holds a fixed and floating charge, which covers all the property or undertaking of the company.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £ £
100 Ordinary 1 100 100

9. RELATED PARTY DISCLOSURES

At the year ended 30 September 2023 the following amounts were outstanding to companies within the same group:

30.09.23 30.09.22
Debtors
Boundary Plant Sales Limited - Trade debtor - 53,071
Boundary Plant Hire Limited - Trade debtor - 24,028
Boundary Group Limited - Trade debtor - 2,220
Boundary Plant Sales Limited - Loan 158,624 25,293
Boundary Plant Hire Limited - Loan 82,190 18,991
Boundary Group Properties Limited - Loan - 443

Creditors
Boundary Plant Sales Limited - Trade creditor - 2,067
Boundary Plant Hire Limited - Trade creditor - 7,198
Boundary Group Limited - Trade creditor 10,466 43,766
Boundary Group Holdings Limited - Trade creditor (494 ) (494 )
Boundary Group Limited - Loan 274,297 102,572
Boundary Group Holdings - Loan 137,937 173,547

The company traded with Boundary Plant Sales Limited and Boundary Plant Hire Limited during the year, including sales of £75,650 and £30,656 respectively, and purchases of £2,180 (Boundary Plant Sales Limited).

Rents of £9,600 were paid to Boundary Group (Holdings) Limited during the year.

10. ULTIMATE CONTROLLING PARTY

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