IRIS Accounts Production v25.1.3.33 04976912 Board of Directors 1.1.24 31.12.24 31.12.24 false true false false false true false Ordinary 1.00000 Ordinary B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049769122023-12-31049769122024-12-31049769122024-01-012024-12-31049769122022-12-31049769122023-01-012023-12-31049769122023-12-3104976912ns14:PoundSterling2024-01-012024-12-3104976912ns10:Director12024-01-012024-12-3104976912ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3104976912ns10:SmallEntities2024-01-012024-12-3104976912ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3104976912ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3104976912ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3104976912ns10:AbridgedAccounts2024-01-012024-12-310497691212024-01-012024-12-3104976912ns10:OrdinaryShareClass12024-01-012024-12-3104976912ns10:OrdinaryShareClass22024-01-012024-12-3104976912ns10:Director32024-01-012024-12-3104976912ns10:Director22024-01-012024-12-3104976912ns10:RegisteredOffice2024-01-012024-12-3104976912ns5:CurrentFinancialInstruments2024-12-3104976912ns5:CurrentFinancialInstruments2023-12-3104976912ns5:Non-currentFinancialInstruments2024-12-3104976912ns5:Non-currentFinancialInstruments2023-12-3104976912ns5:ShareCapital2024-12-3104976912ns5:ShareCapital2023-12-3104976912ns5:RetainedEarningsAccumulatedLosses2024-12-3104976912ns5:RetainedEarningsAccumulatedLosses2023-12-3104976912ns5:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3104976912ns5:ShortLeaseholdAssetsns5:LandBuildings2024-01-012024-12-3104976912ns5:PlantMachinery2024-01-012024-12-3104976912ns5:FurnitureFittings2024-01-012024-12-3104976912ns5:MotorVehicles2024-01-012024-12-3104976912ns5:WithinOneYear2024-12-3104976912ns5:WithinOneYear2023-12-3104976912ns5:BetweenOneFiveYears2024-12-3104976912ns5:BetweenOneFiveYears2023-12-3104976912ns5:MoreThanFiveYears2024-12-3104976912ns5:MoreThanFiveYears2023-12-3104976912ns5:AllPeriods2024-12-3104976912ns5:AllPeriods2023-12-3104976912ns10:OrdinaryShareClass12024-12-3104976912ns10:OrdinaryShareClass22024-12-31
REGISTERED NUMBER: 04976912















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Border Office Supplies And Systems
Limited

Border Office Supplies And Systems
Limited (Registered number: 04976912)

Contents of the Financial Statements
for the year ended 31 December 2024










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Border Office Supplies And Systems
Limited

Company Information
for the year ended 31 December 2024







Directors: J E Cook
T B Hemley
P E Jones





Registered office: Unit 2,
Foley Works
Foley Trading Estate
Hereford
Herefordshire
HR1 2SF





Registered number: 04976912





Accountants: Acre Accountancy Limited
Unit 2 Foley Works
Foley Industrial Estate
Hereford
Herefordshire
HR1 2SF

Border Office Supplies And Systems
Limited (Registered number: 04976912)

Abridged Balance Sheet
31 December 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 85,754 112,921
Investments 6 4,000 4,000
89,754 116,921

CURRENT ASSETS
Stocks 156,771 129,210
Debtors 1,603,700 1,555,489
Cash at bank and in hand 916,215 640,634
2,676,686 2,325,333
CREDITORS
Amounts falling due within one year (778,568 ) (730,142 )
NET CURRENT ASSETS 1,898,118 1,595,191
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,987,872

1,712,112

CREDITORS
Amounts falling due after more than one
year

-

(35,417

)

PROVISIONS FOR LIABILITIES (6,875 ) (10,864 )
NET ASSETS 1,980,997 1,665,831

CAPITAL AND RESERVES
Called up share capital 9 199,950 199,950
Retained earnings 1,781,047 1,465,881
SHAREHOLDERS' FUNDS 1,980,997 1,665,831

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Border Office Supplies And Systems
Limited (Registered number: 04976912)

Abridged Balance Sheet - continued
31 December 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2025 and were signed on its behalf by:





T B Hemley - Director


Border Office Supplies And Systems
Limited (Registered number: 04976912)

Notes to the Financial Statements
for the year ended 31 December 2024


1. STATUTORY INFORMATION

Border Office Supplies And Systems Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 20% on cost
IT equipment - 33% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% 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 Profit and Loss Account, 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.

Border Office Supplies And Systems
Limited (Registered number: 04976912)

Notes to the Financial Statements - continued
for the year ended 31 December 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 35 (2023 - 33 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
Cost
At 1 January 2024
and 31 December 2024 507,500
Amortisation
At 1 January 2024
and 31 December 2024 507,500
Net book value

At 31 December 2024 -
At 31 December 2023 -

5. TANGIBLE FIXED ASSETS
Totals
£   
Cost
At 1 January 2024 429,502
Additions 11,341
Disposals (18,580 )
At 31 December 2024 422,263
Depreciation
At 1 January 2024 316,581
Charge for year 38,508
Eliminated on disposal (18,580 )
At 31 December 2024 336,509
Net book value
At 31 December 2024 85,754
At 31 December 2023 112,921

Border Office Supplies And Systems
Limited (Registered number: 04976912)

Notes to the Financial Statements - continued
for the year ended 31 December 2024


6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
Cost
At 1 January 2024
and 31 December 2024 4,000
Net book value
At 31 December 2024 4,000
At 31 December 2023 4,000

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 56,306 56,306
Between one and five years 225,225 225,225
In more than five years 164,092 220,398
445,623 501,929

8. SECURED DEBTS

Invoice financing held with RBS Invoice Finance Ltd has been secured with a fixed and floating charge over all property held by the company. The balance was a debit at the year end and also in 2023.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
166,626 Ordinary £1 166,626 166,626
33,324 Ordinary B £1 33,324 33,324
199,950 199,950