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Company Registration No. SC754813 (Scotland)
Borders Competitions Ltd Unaudited accounts for the year ended 31 January 2025
Borders Competitions Ltd Unaudited accounts Contents
Page
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Borders Competitions Ltd Company Information for the year ended 31 January 2025
Director
Jack Crowe
Company Number
SC754813 (Scotland)
Registered Office
Graham Reid Accountancy Industrial Estate Coldingham Road Eyemouth Berwickshire TD14 5AN Scotland
Accountants
Graham Reid Accountancy Industrial Estate Coldingham Road Eyemouth TD14 5AN
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Borders Competitions Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
438,378 
59,191 
Current assets
Inventories
160,000 
53,500 
Debtors
240,000 
- 
Cash at bank and in hand
534,436 
203,026 
934,436 
256,526 
Creditors: amounts falling due within one year
(288,816)
(122,544)
Net current assets
645,620 
133,982 
Total assets less current liabilities
1,083,998 
193,173 
Creditors: amounts falling due after more than one year
(123,550)
- 
Provisions for liabilities
Deferred tax
(65,309)
- 
Net assets
895,139 
193,173 
Capital and reserves
Profit and loss account
895,139 
193,173 
Shareholders' funds
895,139 
193,173 
For the year ending 31 January 2025 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 and authorised for issue on 8 July 2025 and were signed on its behalf by
Jack Crowe Director Company Registration No. SC754813
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Borders Competitions Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Borders Competitions Ltd is a private company, limited by shares, registered in Scotland, registration number SC754813. The registered office is Graham Reid Accountancy, Industrial Estate, Coldingham Road, Eyemouth, Berwickshire, TD14 5AN, Scotland.
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 on a reducing balance basis.
Land & buildings
0%
Plant & machinery
20%
Motor vehicles
20%
Fixtures & fittings
20%
Computer equipment
20%
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 February 2024
59,600 
Additions
391,492 
At 31 January 2025
451,092 
Depreciation
At 1 February 2024
409 
Charge for the year
12,305 
At 31 January 2025
12,714 
Net book value
At 31 January 2025
438,378 
At 31 January 2024
59,191 
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Borders Competitions Ltd Notes to the Accounts for the year ended 31 January 2025
5
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
65,309 
- 
2025 
2024 
£ 
£ 
Charged to the profit and loss account
65,309 
- 
Provision at end of year
65,309 
- 
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
7
Reconciliations on adoption of FRS 102
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