Registered number
SC577496
Beyond Boarders Ltd
Unaudited Filleted Accounts
31 December 2024
Beyond Boarders Ltd
Registered number: SC577496
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 35,832 39,505
Current assets
Stocks 12,929 9,223
Debtors 4 12,254 14,201
Cash at bank and in hand 17,575 12,521
42,758 35,945
Creditors: amounts falling due within one year 5 (30,989) (28,733)
Net current assets 11,769 7,212
Total assets less current liabilities 47,601 46,717
Creditors: amounts falling due after more than one year 6 (1,126) -
Provisions for liabilities (6,521) (7,506)
Net assets 39,954 39,211
Capital and reserves
Called up share capital 1 1
Profit and loss account 39,953 39,210
Shareholder's funds 39,954 39,211
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Mitchell
Director
Approved by the board on 18 June 2025
Beyond Boarders Ltd
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
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 rendering of services. 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.
Government grants
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. Government grants relating to turnover are recognised as income over the periods when the related costs are incurred
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery etc 20% & 33% reducing balance
Motor Vehicles 20% reducing balance
Debtors
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.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 January 2024 26,489 63,250 89,739
Additions 6,600 443 7,043
At 31 December 2024 33,089 63,693 96,782
Depreciation
At 1 January 2024 14,898 35,336 50,234
Charge for the year 5,045 5,671 10,716
At 31 December 2024 19,943 41,007 60,950
Net book value
At 31 December 2024 13,146 22,686 35,832
At 31 December 2023 11,591 27,914 39,505
4 Debtors 2024 2023
£ £
Trade debtors 11,710 13,642
Other debtors 544 559
12,254 14,201
5 Creditors: amounts falling due within one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 2,110 1,854
Trade creditors 10,484 9,855
Taxation and social security costs 16,742 14,800
Other creditors 1,653 2,224
30,989 28,733
6 Creditors: amounts falling due after one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 1,126 -
7 Other information
Beyond Boarders Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
7 Bridgeview
Conon Bridge
Dingwall
IV7 8DA
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