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Company Registration No. 07748856 (England and Wales)
Boundary Stone Habitats Improvements Ltd Unaudited accounts for the year ended 31 August 2024
Boundary Stone Habitats Improvements Ltd Unaudited accounts Contents
Page
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Boundary Stone Habitats Improvements Ltd Company Information for the year ended 31 August 2024
Directors
Mr Michael Gordon Todd Mrs Siwan Morris Todd
Company Number
07748856 (England and Wales)
Registered Office
Fronallt Milo Ammanford Carmarthenshire SA18 3NZ
Accountants
Waltwood Accountants 46 Gurnos Road Ystalyfera Swansea SA9 2HY
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Boundary Stone Habitats Improvements Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,390 
1,854 
Current assets
Cash at bank and in hand
48,952 
22,965 
Creditors: amounts falling due within one year
(7,222)
(13,641)
Net current assets
41,730 
9,324 
Total assets less current liabilities
43,120 
11,178 
Creditors: amounts falling due after more than one year
(38,331)
(7,980)
Net assets
4,789 
3,198 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
4,787 
3,196 
Shareholders' funds
4,789 
3,198 
For the year ending 31 August 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 29 April 2025 and were signed on its behalf by
Mr Michael Gordon Todd Director Company Registration No. 07748856
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Boundary Stone Habitats Improvements Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Boundary Stone Habitats Improvements Ltd is a private company, limited by shares, registered in England and Wales, registration number 07748856. The registered office is Fronallt, Milo, Ammanford, Carmarthenshire, SA18 3NZ.
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% Reducing Balance
Motor vehicles
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2023
4,283 
At 31 August 2024
4,283 
Depreciation
At 1 September 2023
2,429 
Charge for the year
464 
At 31 August 2024
2,893 
Net book value
At 31 August 2024
1,390 
At 31 August 2023
1,854 
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Boundary Stone Habitats Improvements Ltd Notes to the Accounts for the year ended 31 August 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
2,875 
2,875 
Trade creditors
330 
310 
Taxes and social security
4,017 
3,977 
Loans from directors
- 
6,479 
7,222 
13,641 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
5,105 
7,980 
Loans from directors
33,226 
- 
38,331 
7,980 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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