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REGISTERED NUMBER: SC233813 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Boarderline Limited

Boarderline Limited (Registered number: SC233813)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Boarderline Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr S Burnside
Mrs J Burnside





REGISTERED OFFICE: 46 Station Road
Banchory
Aberdeenshire
AB31 5YA





REGISTERED NUMBER: SC233813 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

Boarderline Limited (Registered number: SC233813)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 13,179 17,503
13,179 17,503

CURRENT ASSETS
Stocks 30,385 27,528
Debtors 6 6,978 8,708
Cash at bank and in hand 12,622 22,539
49,985 58,775
CREDITORS
Amounts falling due within one year 7 62,042 60,041
NET CURRENT LIABILITIES (12,057 ) (1,266 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,122

16,237

PROVISIONS FOR LIABILITIES 1,110 1,946
NET ASSETS 12 14,291

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 11 14,290
12 14,291

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

Boarderline Limited (Registered number: SC233813)

Balance Sheet - continued
30 April 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 January 2025 and were signed on its behalf by:





Mr S Burnside - Director


Boarderline Limited (Registered number: SC233813)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Boarderline Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 33% on cost
Fixtures and fittings - 33% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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 Statement of Income and Retained Earnings, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Boarderline Limited (Registered number: SC233813)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 15 (2023 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 May 2023
and 30 April 2024 8,430
AMORTISATION
At 1 May 2023
and 30 April 2024 8,430
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 May 2023 17,754 16,102 47,031
Additions - 1,254 -
At 30 April 2024 17,754 17,356 47,031
DEPRECIATION
At 1 May 2023 8,877 14,669 46,807
Charge for year 1,776 1,360 217
At 30 April 2024 10,653 16,029 47,024
NET BOOK VALUE
At 30 April 2024 7,101 1,327 7
At 30 April 2023 8,877 1,433 224

Boarderline Limited (Registered number: SC233813)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 11,200 7,701 99,788
Additions - - 1,254
At 30 April 2024 11,200 7,701 101,042
DEPRECIATION
At 1 May 2023 4,900 7,032 82,285
Charge for year 1,575 650 5,578
At 30 April 2024 6,475 7,682 87,863
NET BOOK VALUE
At 30 April 2024 4,725 19 13,179
At 30 April 2023 6,300 669 17,503

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 6,978 8,708

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 14,767 16,114
Taxation and social security 28,064 16,439
Other creditors 19,211 27,488
62,042 60,041

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
Mr S Burnside
Balance outstanding at start of year (19,315 ) (20,030 )
Amounts advanced 5,100 715
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (14,215 ) (19,315 )

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr S Burnside.