Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.3true2024-04-01Holding company3truefalse 01638504 2024-04-01 2025-03-31 01638504 2023-04-01 2024-03-31 01638504 2025-03-31 01638504 2024-03-31 01638504 c:Director1 2024-04-01 2025-03-31 01638504 c:Director2 2024-04-01 2025-03-31 01638504 d:ShareCapital 2025-03-31 01638504 d:ShareCapital 2024-03-31 01638504 c:FRS102 2024-04-01 2025-03-31 01638504 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 01638504 c:FullAccounts 2024-04-01 2025-03-31 01638504 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 01638504 6 2024-04-01 2025-03-31 01638504 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 01638504










BORDERQUARRY LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
BORDERQUARRY LIMITED
REGISTERED NUMBER: 01638504

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
410
410

  

  

Net assets
  
410
410


Capital and reserves
  

Called up share capital 
  
410
410

  
410
410


The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 July 2025.




C Talbot
J Procter
Director
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
BORDERQUARRY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Borderquarry Limited is a private Company limited by shares, incorporated in England and Wales (registered number: 01638504). Its registered office is Ashmount Smalldale, Bradwell, Hope Valley, S33 9JQ. The principal activity of the Company throughout the year continued to be that of a Holding Company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise
specified within these accounting policies and in accordance with Section 1A of Financial Reporting
Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and
the Companies Act 2006.

The Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The company is exempt from the requirement to prepare consolidated financial statements as all of its subsidiaries are required to be excluded from consolidation by section 402 of the Companies Act 2006.

These financial statements therefore present information about the Company as an individual undertaking and not about its group.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Page 2

 
BORDERQUARRY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 April 2024
410



At 31 March 2025
410




 
Page 3