Borough Heritage Limited

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Borough Heritage Limited for the year ended 31 December 2024 which comprise the profit and loss account and balance sheet from the company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants of Scotland, I am subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020.

This report is made solely to the Board of Directors of Borough Heritage Limited, as a body, in accordance with the terms of my engagement letter dated 16 July 2018. My work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, I do not accept responsibility to anyone other than Borough Heritage Limited and its Board of Directors as a body for my work or for this report.

I have not been instructed to carry out an audit or a review of the accounts of Borough Heritage Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the financial statements.

Michele-Ange Anderson

22/09/2025

Lothian Accounting Limited (SC556470)

3 Priory Gate

North Berwick

EH39 4SA

Page 1

Borough Heritage Limited

Balance Sheet

As At 31 December 2024

Balance Sheet

Registered number: SC587100

	2024	2023
	£	£
Fixed assets	162,123	163,808

Current assets	1,196	1,071
Prepayments and accrued income	99	-
Creditors: Amounts Falling Due Within One Year	(48,890 )	(50,066 )

NET CURRENT LIABILITIES	(47,595 )	(48,995 )

TOTAL ASSETS LESS CURRENT LIABILITIES	114,528	114,813

Creditors: Amounts Falling Due After More Than One Year	(114,056 )	(114,056 )
Accruals and deferred income	(840 )	(810 )

NET LIABILITIES	(368 )	(53 )

CAPITAL AND RESERVES	(368 )	(53 )

Notes

1. General Information

Borough Heritage Limited is a private company, limited by shares, incorporated in Scotland, registered number SC587100 . The registered office is 36 Ulster Gardens, Edinburgh, EH8 9LL.

The director is an office holder and does not have a service or employment contract with the Company.

The director undertakes to supply funds to allow the company to meet its debts as they fall due for the foreseeable future and at least for the next 12 months.

2. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2023: NIL)

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Ms Joanne Myles

Director

22/09/2025