Registered number
07397352
Boundary Gate & Barrier (Holdings) Limited
Filleted Accounts
30 November 2024
Boundary Gate & Barrier (Holdings) Limited
Company Information
Directors
D Cruickshank
N K Jackson
M Yeardley
A Locke
R M Archer (appointed 10 February 2025)
B T Jackson (appointed 10 February 2025)
Bankers
Virgin Money
17-21 Oxford Street
Bolton
BL1 1RD
Registered office
Unit 10 Meadow Lane Business Park
Meadow Lane
Breightmet
Bolton
BL2 6PT
Registered number
07397352
Boundary Gate & Barrier (Holdings) Limited
Registered number: 07397352
Balance Sheet
as at 30 November 2024
Notes 2024 2023
£ £
Fixed assets
Investments 2 20,430 20,500
Current assets
Debtors 3 315,723 -
Investments held as current assets 4 549,272 -
Cash at bank and in hand 63,020 793,670
928,015 793,670
Creditors: amounts falling due within one year 5 (7,783) (173,508)
Net current assets 920,232 620,162
Net assets 940,662 640,662
Capital and reserves
Called up share capital 100 100
Profit and loss account 940,562 640,562
Shareholders' funds 940,662 640,662
Number Number
Average number of employees - -
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 members have 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.
N K Jackson
Director
Approved by the board on 29 August 2025
Boundary Gate & Barrier (Holdings) Limited
Statement of Changes in Equity
for the year ended 30 November 2024
Share Profit Total
capital and loss
account
£ £ £
At 1 December 2022 100 439,409 439,509
Profit for the financial year 201,153 201,153
At 30 November 2023 100 640,562 640,662
At 1 December 2023 100 640,562 640,662
Profit for the financial year 300,000 300,000
At 30 November 2024 100 940,562 940,662
Boundary Gate & Barrier (Holdings) Limited
Notes to the Accounts
for the year ended 30 November 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).
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
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.
2 Investments
Investments in Investments in
subsidiary associated
undertakings undertakings Total
£ £ £
Cost
At 1 December 2023 20,500 - 20,500
Additions - 30 30
Disposals (100) - (100)
At 30 November 2024 20,400 30 20,430
The company holds investments in the share capital of the following companies:
Company Shares held
Class %
Boundary Gate & Barrier (Contracts) Ltd Ordinary 100
Boundary Gate and Barrier Installations Ltd Ordinary 100
Perimeter Security Services Ltd Ordinary 100
BGB Perimeter Security Limited Ordinary 100
Connaught Fencing Limited Ordinary B 30
3 Debtors 2024 2023
£ £
Amounts owed by associated undertakings 315,723 -
4 Investments held as current asset investments 2024 2023
£ £
Listed investments 549,272 -
5 Creditors: amounts falling due within one year 2024 2023
£ £
Amounts owed to group undertakings 7,783 173,163
Corporation tax - 345
7,783 173,508
6 Other information
Boundary Gate & Barrier (Holdings) Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 10 Meadow Lane Business Park
Meadow Lane
Breightmet
Bolton
BL2 6PT
Boundary Gate & Barrier (Holdings) Limited 07397352 false 2023-12-01 2024-11-30 2024-11-30 VT Final Accounts April 2025 No description of principal activity 07397352 2022-12-01 2023-11-30 07397352 core:WithinOneYear 2023-11-30 07397352 core:ShareCapital 2023-11-30 07397352 core:RetainedEarningsAccumulatedLosses 2023-11-30 07397352 2022-11-30 07397352 core:ShareCapital 2022-11-30 07397352 core:RetainedEarningsAccumulatedLosses 2022-11-30 07397352 2023-12-01 2024-11-30 07397352 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 07397352 bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 07397352 bus:Director1 2023-12-01 2024-11-30 07397352 bus:Director2 2023-12-01 2024-11-30 07397352 bus:Director3 2023-12-01 2024-11-30 07397352 bus:Director4 2023-12-01 2024-11-30 07397352 bus:Director5 2023-12-01 2024-11-30 07397352 bus:Director6 2023-12-01 2024-11-30 07397352 core:RetainedEarningsAccumulatedLosses 2023-12-01 2024-11-30 07397352 1 2023-12-01 2024-11-30 07397352 2 2023-12-01 2024-11-30 07397352 countries:England 2023-12-01 2024-11-30 07397352 bus:FRS102 2023-12-01 2024-11-30 07397352 bus:FilletedAccounts 2023-12-01 2024-11-30 07397352 2024-11-30 07397352 core:WithinOneYear 2024-11-30 07397352 core:ShareCapital 2024-11-30 07397352 core:RetainedEarningsAccumulatedLosses 2024-11-30 07397352 2023-11-30 iso4217:GBP xbrli:pure