REGISTERED NUMBER: 10497066 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Border Temperature Control Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A C Quayle

Mrs S B Quayle

REGISTERED OFFICE:

Unit 3 Trade Stop

Maesbury Road

Oswestry

Shropshire

SY10 8NU

REGISTERED NUMBER:

10497066 (England and Wales)

ACCOUNTANTS:

Chris Hills Accountancy Management Services

Millford

Marche Lane

Halfway House

Shrewsbury

SY5 9DE

FIXED ASSETS

Tangible assets

4

164,578

160,942

CURRENT ASSETS

Stocks

70,689

72,540

Debtors

5

249,021

407,153

Cash at bank and in hand

369,724

308,047

689,434

787,740

CREDITORS

Amounts falling due within one year

6

558,723

664,701

NET CURRENT ASSETS

130,711

123,039

TOTAL ASSETS LESS CURRENT LIABILITIES

295,289

283,981

CREDITORS

Amounts falling due after more than one year

7

7,739

14,841

NET ASSETS

287,550

269,140

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

287,548

269,138

SHAREHOLDERS' FUNDS

287,550

269,140

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2025 and were signed on its behalf by:

A C Quayle - Director

Mrs S B Quayle - Director

1.	STATUTORY INFORMATION

Border Temperature Control Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

112,745

13,757

101,835

7,517

235,854

Additions

31,597

348

72,009

1,689

105,643

Disposals

-

-

(60,991

)

-

(60,991

)

At 31 March 2025

144,342

14,105

112,853

9,206

280,506

DEPRECIATION

At 1 April 2024

48,077

13,363

9,460

4,012

74,912

Charge for year

24,107

235

26,170

1,409

51,921

Eliminated on disposal

-

-

(10,905

)

-

(10,905

)

At 31 March 2025

72,184

13,598

24,725

5,421

115,928

NET BOOK VALUE

At 31 March 2025

72,158

507

88,128

3,785

164,578

At 31 March 2024

64,668

394

92,375

3,505

160,942

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

206,152

370,172

Other debtors

75

580

Tax

17,523

17,523

Prepayments

25,271

18,878

249,021

407,153

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

-

12,811

Other loans

-

142

Hire purchase contracts

4,947

4,947

Trade creditors

272,046

191,298

Tax

18,290

7,355

Social security and other taxes

45,011

86,174

Other creditors

7,500

678

Directors' current accounts

42,908

48,543

Accruals and deferred income

166,653

311,182

Accrued expenses

1,368

1,571

558,723

664,701

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

7,739

14,841