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Company Registration No. 13525308 (England and Wales)
BORDERS LTD Unaudited accounts for the year ended 31 July 2024
BORDERS LTD Unaudited accounts Contents
Page
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BORDERS LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
85,663 
98,486 
Current assets
Debtors
333,407 
113,109 
Cash at bank and in hand
34,518 
184,558 
367,925 
297,667 
Creditors: amounts falling due within one year
(32,043)
(261,650)
Net current assets
335,882 
36,017 
Net assets
421,545 
134,503 
Capital and reserves
Profit and loss account
421,545 
134,503 
Shareholders' funds
421,545 
134,503 
For the year ending 31 July 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2025 and were signed on its behalf by
robert dent Director Company Registration No. 13525308
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BORDERS LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
BORDERS LTD is a private company, limited by shares, registered in England and Wales, registration number 13525308. The registered office is 14 MALTINGS ROAD, GRETTON, CORBY, NN17 3BZ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
25%
Computer equipment
25%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2023
30,000 
99,989 
1,325 
131,314 
Additions
17,000 
24,788 
- 
41,788 
Disposals
- 
(23,333)
- 
(23,333)
At 31 July 2024
47,000 
101,444 
1,325 
149,769 
Depreciation
At 1 August 2023
7,500 
24,997 
331 
32,828 
Charge for the year
11,750 
25,361 
- 
37,111 
On disposals
- 
(5,833)
- 
(5,833)
At 31 July 2024
19,250 
44,525 
331 
64,106 
Net book value
At 31 July 2024
27,750 
56,919 
994 
85,663 
At 31 July 2023
22,500 
74,992 
994 
98,486 
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BORDERS LTD Notes to the Accounts for the year ended 31 July 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
333,407 
113,109 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
73,568 
49,966 
Trade creditors
(53,264)
118,489 
Taxes and social security
- 
8,533 
Other creditors
2,831 
5,038 
Loans from directors
8,908 
79,624 
32,043 
261,650 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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