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REGISTERED NUMBER: 10602355 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Boundary Group (Holdings) Limited

Boundary Group (Holdings) Limited (Registered number: 10602355)






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 Group (Holdings) Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: J Rimmer
S Rimmer





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





REGISTERED NUMBER: 10602355 (England and Wales)





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

Boundary Group (Holdings) Limited (Registered number: 10602355)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £ £ £ £
FIXED ASSETS
Investments 4 840,000 840,000

CURRENT ASSETS
Debtors 5 1,101,954 1,128,682
Cash at bank 28,986 23,707
1,130,940 1,152,389
CREDITORS
Amounts falling due within one year 6 1,921,500 1,964,363
NET CURRENT LIABILITIES (790,560 ) (811,974 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

49,440

28,026

CAPITAL AND RESERVES
Called up share capital 7 9,823 9,823
Retained earnings 39,617 18,203
SHAREHOLDERS' FUNDS 49,440 28,026

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 Group (Holdings) Limited (Registered number: 10602355)

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

1. STATUTORY INFORMATION

Boundary Group (Holdings) 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.

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.

Fixed asset investments
Investments in shares are initially measured at cost and subsequently measured as cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
30.9.23 30.9.22
£ £
Group Undertaking 840,000 840,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£ £
Trade debtors 6,422 3,324
Amounts owed by group undertakings 1,094,686 1,124,512
Other debtors 846 846
1,101,954 1,128,682

Boundary Group (Holdings) Limited (Registered number: 10602355)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£ £
Trade creditors 5,250 5,250
Amounts owed to group undertakings 1,330,370 1,281,691
Taxation and social security 806 806
Other creditors 585,074 676,616
1,921,500 1,964,363

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £ £
9,820 Ordinary £1 9,820 9,820
1 D Ordinary £1 1 1
1 C Ordinary £1 1 1
1 A Ordinary £1 1 1
9,823 9,823

8. 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 2,237 2,237
Boundary Plant Hire Limited - Trade debtor 326 326
Boundary Plant Refurbishment Limited - Trade debtor (494) (494)
Boundary Group Limited - Trade debtor 4,328 1,290
Boundary Group Properties Limited - Trade debtor 25 25
Boundary Plant Refurbishment Limited - Loan 137,937 173,547
Boundary Group Investments Limited - Loan 700,000 700,000
Boundary Plant Hire Limited - Loan 250,965 250,965

Creditors
Boundary Group Pension Scheme Limited - Trade creditor 5,250 5,250
Boundary Plant Sales Limited - Loan 485,989 463,319
Boundary Group Properties Limited - Loan - 4,216
Boundary Group Limited - Loan 843,239 813,014
Boundary Plant Limited - Loan 2 2
RW Barton Limited - Loan 1,140 1,140

Included within rents received for the period are the following values received from companies within the same group
Boundary Plant Sales Limited- £28,013
Boundary Plant Hire Limited- £28,013
Boundary Plant Refurbishment Limited- £9,600
Boundary Group Limited- £10,362
Boundary Group Properties Limited- £10,362

Rents are paid to Boundary Group Pension Scheme

Boundary Group (Holdings) Limited (Registered number: 10602355)

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

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr S Rimmer and Mr J Rimmer.