Acorah Software Products - Accounts Production 14.6.300 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 07397352 Mr Dean Cruickshank Ms M Yeardley Mr A Locke Mr N Jackson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07397352 2022-11-30 07397352 2023-11-30 07397352 2022-12-01 2023-11-30 07397352 frs-core:ShareCapital 2023-11-30 07397352 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 07397352 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 07397352 frs-bus:AbridgedAccounts 2022-12-01 2023-11-30 07397352 frs-bus:SmallEntities 2022-12-01 2023-11-30 07397352 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 07397352 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 07397352 frs-core:CostValuation 2022-11-30 07397352 frs-core:CostValuation 2023-11-30 07397352 frs-bus:Director1 2022-12-01 2023-11-30 07397352 frs-bus:Director2 2022-12-01 2023-11-30 07397352 frs-bus:Director3 2022-12-01 2023-11-30 07397352 frs-bus:Director4 2022-12-01 2023-11-30 07397352 frs-countries:EnglandWales 2022-12-01 2023-11-30 07397352 2021-11-30 07397352 2022-11-30 07397352 2021-12-01 2022-11-30 07397352 frs-core:ShareCapital 2022-11-30 07397352 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 07397352
Boundary Gate & Barrier (Holdings) Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 07397352
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 20,301 20,301
20,301 20,301
CURRENT ASSETS
Debtors - 381,633
Cash at bank and in hand 793,670 38,367
793,670 420,000
Creditors: Amounts Falling Due Within One Year (173,309 ) (792 )
NET CURRENT ASSETS (LIABILITIES) 620,361 419,208
TOTAL ASSETS LESS CURRENT LIABILITIES 640,662 439,509
NET ASSETS 640,662 439,509
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 640,562 439,409
SHAREHOLDERS' FUNDS 640,662 439,509
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For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Dean Cruickshank
Director
Mr N Jackson
Director
29/08/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Boundary Gate & Barrier (Holdings) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07397352 . The registered office is Unit 4Meadow Lane Business Park, Meadow Lane, Breightmet, BOLTON, BL2 6PT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
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4. Investments
Total
£
Cost
As at 1 December 2022 20,301
As at 30 November 2023 20,301
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 20,301
As at 1 December 2022 20,301
The company holds 20% or more of the share capital of the following companies:
%      Company
100% Boundary Gate & Barrier (Contracts) Ltd    
100% Boundary Gate and Barrier Installations Ltd
100% Portcullis Gate and Barrier Ltd       
100% Perimeter Security Services Ltd
100% BGB Perimeter Security Ltd
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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