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Registered number: 07270985

Border Stone Quarries Limited

ACCOUNTS
FOR THE YEAR ENDED 30/09/2024

Prepared By:
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

Border Stone Quarries Limited

ACCOUNTS
FOR THE YEAR ENDED 30/09/2024
DIRECTORS
R T Charlton
Miss L M Charlton
REGISTERED OFFICE
6 Brunswick Street
Carlisle
CA1 1PN
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07270985
ACCOUNTANTS
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

Border Stone Quarries Limited

ACCOUNTS
FOR THEYEARENDED30/09/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Border Stone Quarries Limited

BALANCE SHEET AT 30/09/2024
20242023
Notes££
FIXED ASSETS
Tangible assets31,067,4811,046,167
CURRENT ASSETS
Stock28,85035,675
Debtors51,065,6611,023,617
Cash at bank and in hand964,330654,536
2,058,8411,713,828
CREDITORS: Amounts falling due within one year6537,449411,322
NET CURRENT ASSETS1,521,3921,302,506
TOTAL ASSETS LESS CURRENT LIABILITIES2,588,8732,348,673
PROVISIONS FOR LIABILITIES AND CHARGES238,267232,168
NET ASSETS2,350,6062,116,505
CAPITAL AND RESERVES
Called up share capital7200200
Profit and loss account2,350,4062,116,305
SHAREHOLDERS' FUNDS2,350,6062,116,505
For the year ending 30/09/2024 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 21/05/2025 and signed on their behalf by
.............................
R T Charlton
Director

Border Stone Quarries Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/09/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Investment properties are included at fair value. No depreciation is charged on these properties.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Short Leasehold Propertiesstraight line10%
Plant And Machineryreducing balance25%
Equipmentreducing balance25%
Motor Vehiclesreducing balance25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
2. EMPLOYEES
20242023
No.No.
Average number of employees88

Border Stone Quarries Limited

3. TANGIBLE FIXED ASSETS
Land AndShort LeaseholdPlant and
BuildingsPropertiesMachineryEquipmentMotor VehiclesTotal
££££££
Cost
At 01/10/2023200,00027,5651,652,4165,328212,9282,098,237
Additions--254,3361,48675,955331,777
Disposals--(81,046)-(12,102)(93,148)
At 30/09/2024200,00027,5651,825,7066,814276,7812,336,866
Depreciation
At 01/10/2023-16,540861,8373,263170,4301,052,070
Disposals--(71,845)--(71,845)
For the year-2,757258,92888826,587289,160
At 30/09/2024-19,2971,048,9204,151197,0171,269,385
Net Book Amounts
At 30/09/2024200,0008,268776,7862,66379,7641,067,481
At 30/09/2023200,00011,025790,5792,06542,4981,046,167
4. STOCK 20242023
££
Stock comprises:
Stock28,85035,675
28,85035,675
5. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors201,886274,404
VAT-3,230
Other debtors184,969158,626
Prepayments30,71722,833
Directors current account648,089564,524
1,065,6611,023,617

Border Stone Quarries Limited

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax80,46811,054
VAT60,877-
Other tax and social security 3,5154,459
Trade creditors27,61630,018
Other creditors350,000350,000
Accruals14,97315,791
537,449411,322
7. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100 "B" Ordinary shares of £1 each100100
200200
8. RELATED PARTY TRANSACTIONS
During the year the directors were paid total remuneration of £18,192 (2023 - £18,192). Total dividends of £20,000 (2023 - £Nil) were paid to the directors during the year.
At the balance sheet date total loans of £648,089 were owed by the directors (2023 - £564,524). The loans are interest free, unsecured and repayable on demand.
The company operates rent free (2023 - Same) from certain properties owed by a director.
9. ADDITIONAL INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 07270985.
The company's registered office is 6 Brunswick Street, Carlisle, CA1 1PN.
10. TRANSACTIONS WITH DIRECTORS
At 1 October 2023 a loan of £564,524 was owed to the company by a director. During the year further advances of £103,565 were made to a director and repayments of £20,000. A balance of £648,089 remains outstanding at the balance sheet date. The loan is interest free, unsecured and repayable on demand.