2024-04-042025-03-312025-03-31false15616566BORSTE LTD2025-06-24falseiso4217:GBPxbrli:pure156165662024-04-04156165662025-03-31156165662024-04-042025-03-31156165662024-04-03156165662024-04-03156165662024-04-032024-04-0315616566bus:SmallEntities2024-04-042025-03-3115616566bus:AuditExempt-NoAccountantsReport2024-04-042025-03-3115616566bus:FullAccounts2024-04-042025-03-3115616566bus:PrivateLimitedCompanyLtd2024-04-042025-03-3115616566core:WithinOneYear2025-03-3115616566core:AfterOneYear2025-03-3115616566core:WithinOneYear2024-04-0315616566core:AfterOneYear2024-04-0315616566core:ShareCapital2025-03-3115616566core:SharePremium2025-03-3115616566core:RevaluationReserve2025-03-3115616566core:OtherReservesSubtotal2025-03-3115616566core:RetainedEarningsAccumulatedLosses2025-03-3115616566core:ShareCapital2024-04-0315616566core:SharePremium2024-04-0315616566core:RevaluationReserve2024-04-0315616566core:OtherReservesSubtotal2024-04-0315616566core:RetainedEarningsAccumulatedLosses2024-04-0315616566core:LandBuildings2025-03-3115616566core:PlantMachinery2025-03-3115616566core:Vehicles2025-03-3115616566core:FurnitureFittings2025-03-3115616566core:OfficeEquipment2025-03-3115616566core:NetGoodwill2025-03-3115616566core:IntangibleAssetsOtherThanGoodwill2025-03-3115616566core:ListedExchangeTraded2025-03-3115616566core:UnlistedNon-exchangeTraded2025-03-3115616566core:LandBuildings2024-04-0315616566core:PlantMachinery2024-04-0315616566core:Vehicles2024-04-0315616566core:FurnitureFittings2024-04-0315616566core:OfficeEquipment2024-04-0315616566core:NetGoodwill2024-04-0315616566core:IntangibleAssetsOtherThanGoodwill2024-04-0315616566core:ListedExchangeTraded2024-04-0315616566core:UnlistedNon-exchangeTraded2024-04-0315616566core:LandBuildings2024-04-042025-03-3115616566core:PlantMachinery2024-04-042025-03-3115616566core:Vehicles2024-04-042025-03-3115616566core:FurnitureFittings2024-04-042025-03-3115616566core:OfficeEquipment2024-04-042025-03-3115616566core:NetGoodwill2024-04-042025-03-3115616566core:IntangibleAssetsOtherThanGoodwill2024-04-042025-03-3115616566core:ListedExchangeTraded2024-04-042025-03-3115616566core:UnlistedNon-exchangeTraded2024-04-042025-03-3115616566core:MoreThanFiveYears2024-04-042025-03-3115616566core:Non-currentFinancialInstruments2025-03-3115616566core:Non-currentFinancialInstruments2024-04-0315616566dpl:CostSales2024-04-042025-03-3115616566dpl:DistributionCosts2024-04-042025-03-3115616566core:LandBuildings2024-04-042025-03-3115616566core:PlantMachinery2024-04-042025-03-3115616566core:Vehicles2024-04-042025-03-3115616566core:FurnitureFittings2024-04-042025-03-3115616566core:OfficeEquipment2024-04-042025-03-3115616566dpl:AdministrativeExpenses2024-04-042025-03-3115616566core:NetGoodwill2024-04-042025-03-3115616566core:IntangibleAssetsOtherThanGoodwill2024-04-042025-03-3115616566dpl:GroupUndertakings2024-04-042025-03-3115616566dpl:ParticipatingInterests2024-04-042025-03-3115616566dpl:GroupUndertakingscore:ListedExchangeTraded2024-04-042025-03-3115616566core:ListedExchangeTraded2024-04-042025-03-3115616566dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-04-042025-03-3115616566core:UnlistedNon-exchangeTraded2024-04-042025-03-3115616566dpl:CostSales2024-04-032024-04-0315616566dpl:DistributionCosts2024-04-032024-04-0315616566core:LandBuildings2024-04-032024-04-0315616566core:PlantMachinery2024-04-032024-04-0315616566core:Vehicles2024-04-032024-04-0315616566core:FurnitureFittings2024-04-032024-04-0315616566core:OfficeEquipment2024-04-032024-04-0315616566dpl:AdministrativeExpenses2024-04-032024-04-0315616566core:NetGoodwill2024-04-032024-04-0315616566core:IntangibleAssetsOtherThanGoodwill2024-04-032024-04-0315616566dpl:GroupUndertakings2024-04-032024-04-0315616566dpl:ParticipatingInterests2024-04-032024-04-0315616566dpl:GroupUndertakingscore:ListedExchangeTraded2024-04-032024-04-0315616566core:ListedExchangeTraded2024-04-032024-04-0315616566dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-04-032024-04-0315616566core:UnlistedNon-exchangeTraded2024-04-032024-04-0315616566core:NetGoodwill2025-03-3115616566core:IntangibleAssetsOtherThanGoodwill2025-03-3115616566core:LandBuildings2025-03-3115616566core:PlantMachinery2025-03-3115616566core:Vehicles2025-03-3115616566core:FurnitureFittings2025-03-3115616566core:OfficeEquipment2025-03-3115616566core:AfterOneYear2025-03-3115616566core:WithinOneYear2025-03-3115616566core:ListedExchangeTraded2025-03-3115616566core:UnlistedNon-exchangeTraded2025-03-3115616566core:ShareCapital2025-03-3115616566core:SharePremium2025-03-3115616566core:RevaluationReserve2025-03-3115616566core:OtherReservesSubtotal2025-03-3115616566core:RetainedEarningsAccumulatedLosses2025-03-3115616566core:NetGoodwill2024-04-0315616566core:IntangibleAssetsOtherThanGoodwill2024-04-0315616566core:LandBuildings2024-04-0315616566core:PlantMachinery2024-04-0315616566core:Vehicles2024-04-0315616566core:FurnitureFittings2024-04-0315616566core:OfficeEquipment2024-04-0315616566core:AfterOneYear2024-04-0315616566core:WithinOneYear2024-04-0315616566core:ListedExchangeTraded2024-04-0315616566core:UnlistedNon-exchangeTraded2024-04-0315616566core:ShareCapital2024-04-0315616566core:SharePremium2024-04-0315616566core:RevaluationReserve2024-04-0315616566core:OtherReservesSubtotal2024-04-0315616566core:RetainedEarningsAccumulatedLosses2024-04-0315616566core:NetGoodwill2024-04-0315616566core:IntangibleAssetsOtherThanGoodwill2024-04-0315616566core:LandBuildings2024-04-0315616566core:PlantMachinery2024-04-0315616566core:Vehicles2024-04-0315616566core:FurnitureFittings2024-04-0315616566core:OfficeEquipment2024-04-0315616566core:AfterOneYear2024-04-0315616566core:WithinOneYear2024-04-0315616566core:ListedExchangeTraded2024-04-0315616566core:UnlistedNon-exchangeTraded2024-04-0315616566core:ShareCapital2024-04-0315616566core:SharePremium2024-04-0315616566core:RevaluationReserve2024-04-0315616566core:OtherReservesSubtotal2024-04-0315616566core:RetainedEarningsAccumulatedLosses2024-04-0315616566core:AfterOneYear2024-04-042025-03-3115616566core:WithinOneYear2024-04-042025-03-3115616566core:Non-currentFinancialInstrumentscore:CostValuation2024-04-042025-03-3115616566core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-042025-03-3115616566core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-042025-03-3115616566core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-042025-03-3115616566core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-042025-03-3115616566core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-042025-03-3115616566core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-042025-03-3115616566core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-042025-03-3115616566core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-042025-03-3115616566core:Non-currentFinancialInstrumentscore:CostValuation2025-03-3115616566core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-03-3115616566core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-03-3115616566core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-03-3115616566core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-03-3115616566core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-03-3115616566core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-03-3115616566core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-03-3115616566core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-03-3115616566core:Non-currentFinancialInstrumentscore:CostValuation2024-04-0315616566core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-0315616566core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-0315616566core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-0315616566core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-0315616566core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-0315616566core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-0315616566core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-0315616566core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-0315616566bus:Director12024-04-042025-03-3115616566bus:Director22024-04-042025-03-31

BORSTE LTD

Registered Number
15616566
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2025

BORSTE LTD
Company Information
for the period from 4 April 2024 to 31 March 2025

Directors

EYRUMLU, Azad, Dr
SHAKIR, Honar

Registered Address

74 Pentland Road
Slough
SL2 1TN

Registered Number

15616566 (England and Wales)
BORSTE LTD
Balance Sheet as at
31 March 2025

Notes

2025

£

£

Fixed assets
Tangible assets313,000
13,000
Current assets
Debtors4,815
Cash at bank and on hand2,116
6,931
Creditors amounts falling due within one year4(31,000)
Net current assets (liabilities)(24,069)
Total assets less current liabilities(11,069)
Net assets(11,069)
Capital and reserves
Called up share capital1
Profit and loss account(11,070)
Shareholders' funds(11,069)
The financial statements were approved and authorised for issue by the Board of Directors on 24 June 2025, and are signed on its behalf by:
EYRUMLU, Azad, Dr
Director
SHAKIR, Honar
Director

Registered Company No. 15616566
BORSTE LTD
Notes to the Financial Statements
for the period ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

2025
Average number of employees during the year2
3.Tangible fixed assets

Land & buildings

Total

££
Cost or valuation
Additions13,00013,000
At 31 March 2513,00013,000
Net book value
At 31 March 2513,00013,000
At 03 April 24--
4.Creditors: amounts due within one year

2025

£
Amounts owed to related parties31,000
Total31,000
5.Related party transactions
The intercompany balances consist entirely of related party transactions, which form part of the ultimate controlling party. The accumulated balance as at year end, owed by the company is £51,000.
6.Controlling party
The ultimate controlling party is Steril Ltd.