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Registered number: 12351624
BORS TRANS LTD
Unaudited Financial Statements
For The Year Ended 31 December 2024
67 Meridian Centre
Havant
Hampshire
PO9 1UN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12351624
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 - 72
Cash at bank and in hand 5,197 5,175
5,197 5,247
Creditors: Amounts Falling Due Within One Year 6 (1,528 ) (8,789 )
NET CURRENT ASSETS (LIABILITIES) 3,669 (3,542 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,669 (3,542 )
Creditors: Amounts Falling Due After More Than One Year 7 (7,161 ) 323
NET LIABILITIES (3,492 ) (3,219 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (3,493 ) (3,220 )
SHAREHOLDERS' FUNDS (3,492) (3,219)
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
On behalf of the board
Mr Sorin Bors
Director
11/02/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BORS TRANS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12351624 . The registered office is 9 Strickland, Shrewsbury, SY1 3PG.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 18
3. Average Number of Employees
1Average number of employees, including directors, during the year was: NIL (2023: 1)
- 1
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 January 2024 4,005
Additions (4,005 )
As at 31 December 2024 -
Depreciation
As at 1 January 2024 4,005
Disposals (4,005 )
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
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Page 4
5. Debtors
2024 2023
£ £
Due within one year
Director's loan account - 72
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 (1 )
Bank loans and overdrafts - 8,790
Director's loan account 1,527 -
1,528 8,789
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 7,161 (323 )
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Sorin Bors 72 - - - -
The above loan is unsecured, interest free and repayable on demand.
Page 4