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Registered number: 13460880
Borchardt Capital Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Daniel Wolfson & Co Ltd
382 Dns House Kenton Road
Harrow
Greater London
HA3 8DP
Contents
Page
Accountants' Report 1
Balance Sheet 2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Borchardt Capital Ltd for the year ended 30 June 2025 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the directors of Borchardt Capital Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Borchardt Capital Ltd and state those matters that we have agreed to state to the directors of Borchardt Capital Ltd in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Borchardt Capital Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Borchardt Capital Ltd . You consider that Borchardt Capital Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Borchardt Capital Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
22/09/2025
Daniel Wolfson & Co Ltd
382 Dns House Kenton Road
Harrow
Greater London
HA3 8DP
Page 1
Page 2
Balance Sheet
Registered number: 13460880
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 - 374,923
- 374,923
CURRENT ASSETS
Debtors 5 - 386
- 386
Creditors: Amounts Falling Due Within One Year 6 (6,757 ) (9,124 )
NET CURRENT ASSETS (LIABILITIES) (6,757 ) (8,738 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,757 ) 366,185
Creditors: Amounts Falling Due After More Than One Year 7 - (369,999 )
NET LIABILITIES (6,757 ) (3,814 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (6,758 ) (3,815 )
SHAREHOLDERS' FUNDS (6,757) (3,814)
For the year ending 30 June 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M Allsuch
Director
22/09/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 July 2023 1 (5,291 ) (5,290)
Profit for the year and total comprehensive income - 1,476 1,476
As at 30 June 2024 and 1 July 2024 1 (3,815 ) (3,814)
Loss for the year and total comprehensive income - (2,943 ) (2,943)
As at 30 June 2025 1 (6,758 ) (6,757)
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Borchardt Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13460880 . The registered office is 3 High Street, Elstree, Herts, WD6 3BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The accounts have been prepared on a going concern basis given the continued financial support of the company's directors.
2.3. Turnover
Turnover represents rents receivable.
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investment Property
2025
£
Fair Value
As at 1 July 2024 374,923
Disposals (374,923 )
As at 30 June 2025 -
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income - 386
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,348 3,860
Accruals and deferred income 660 660
Directors' loan accounts 89 4,604
Amounts owed to other participating interests 660 -
6,757 9,124
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Mortgage loan - 254,499
Directors loan account - 115,500
- 369,999
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Ultimate Controlling Party
The ultimate controlling party is Valleylink Limited by virtue of its ownership of 100% of the issued share capital in the company.
Page 5