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REGISTERED NUMBER: 03400284 (England and Wales)










Boundary Watch Limited

Unaudited Financial Statements

for the Year Ended 31 March 2024






Boundary Watch Limited (Registered number: 03400284)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Boundary Watch Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr D J Powell





SECRETARY: Mrs H Stephens





REGISTERED OFFICE: Archstone House
1 Pullman Way
Ringwood
Hampshire
BH24 1HD





REGISTERED NUMBER: 03400284 (England and Wales)

Boundary Watch Limited (Registered number: 03400284)

Balance Sheet
31 March 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 530 530

CURRENT ASSETS
Debtors 5 925 925

CREDITORS
Amounts falling due within one year 6 (233 ) (233 )
NET CURRENT ASSETS 692 692
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,222

1,222

CAPITAL AND RESERVES
Called up share capital 2,000 2,000
Retained earnings (778 ) (778 )
SHAREHOLDERS' FUNDS 1,222 1,222

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 Profit and Loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2024 and were signed by:





Mr D J Powell - Director


Boundary Watch Limited (Registered number: 03400284)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Boundary Watch 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.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND KEY ACCOUNTING ESTIMATES
The principal accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all the years presented, unless otherwise stated.

GOING CONCERN
The financial statements have been prepared on a going concern basis

INTANGIBLE ASSETS
Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business
combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

AMORTISATION
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life.

TRADE DEBTORS
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

SHARE CAPITAL
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Boundary Watch Limited (Registered number: 03400284)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Trademarks,
patents
and
licences
£   
COST
At 1 April 2023
and 31 March 2024 530
NET BOOK VALUE
At 31 March 2024 530
At 31 March 2023 530

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 925 925

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 199 199
Social security and other tax 34 34
233 233

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D J Powell FRICS.