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BORDER SIGNS AND GRAPHIX LIMITED

Registered Number
SC105446
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2024

BORDER SIGNS AND GRAPHIX LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

HARKNESS, James Alistair

Registered Address

51 Rae Street
Dumfries
DG1 1JD

Registered Number

SC105446 (Scotland)
BORDER SIGNS AND GRAPHIX LIMITED
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets342,75620,402
42,75620,402
Current assets
Stocks480,47279,271
Debtors5101,16380,637
Cash at bank and on hand52,296115,228
233,931275,136
Creditors amounts falling due within one year6(238,014)(255,027)
Net current assets (liabilities)(4,083)20,109
Total assets less current liabilities38,67340,511
Creditors amounts falling due after one year7(55,198)(33,158)
Provisions for liabilities9(10,500)(4,900)
Net assets(27,025)2,453
Capital and reserves
Called up share capital100100
Profit and loss account(27,125)2,353
Shareholders' funds(27,025)2,453
The financial statements were approved and authorised for issue by the Director on 25 March 2025, and are signed on its behalf by:
HARKNESS, James Alistair
Director
Registered Company No. SC105446
BORDER SIGNS AND GRAPHIX LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page. The principal activity of the company is the manufacture and installation of signage products.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Fixtures and fittings4
Vehicles5
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease
2.Average number of employees

20242023
Average number of employees during the year1714
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 July 23145,07315,04510,488170,606
Additions-32,998-32,998
At 30 June 24145,07348,04310,488203,604
Depreciation and impairment
At 01 July 23124,77815,04410,382150,204
Charge for year8,6441,90010010,644
At 30 June 24133,42216,94410,482160,848
Net book value
At 30 June 2411,65131,099642,756
At 30 June 2320,295110620,402
4.Stocks
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to completed the sale. The impairment loss is recognised immediately in the Income Statement.

2024

2023

££
Raw materials and consumables80,47279,271
Total80,47279,271
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables75,03749,470
Other debtors25,52630,567
Prepayments and accrued income600600
Total101,16380,637
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables81,72275,809
Bank borrowings and overdrafts6,2106,210
Taxation and social security80,55581,453
Finance lease and HP contracts5,400-
Other creditors14,72619,742
Accrued liabilities and deferred income49,40171,813
Total238,014255,027
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transactions price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Hire purchase creditors are secured on the asset to which they relate.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts27,87333,158
Other creditors27,325-
Total55,19833,158
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts27,325-
Hire purchase creditors are secured on the assets to which they relate.
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)10,5004,900
Total10,5004,900