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Company Registration No. NI692602 (Northern Ireland)
Boundary Belfast Ltd Unaudited accounts for the year ended 30 November 2024
Boundary Belfast Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Boundary Belfast Ltd Company Information for the year ended 30 November 2024
Director
David Adams
Company Number
NI692602 (Northern Ireland)
Registered Office
Unit D2 19 Heron Road Belfast BT3 9LE Northern Ireland
Accountants
JMW 74 Ballantine Gardens Lisburn Co. Down BT27 5FB
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Boundary Belfast Ltd Statement of financial position as at 30 November 2024
2024
2023
Notes
£
£
Fixed assets
Tangible assets
4
63,647
14,057
Current assets
Inventories
500
-
Cash at bank and in hand
615
1,211
1,115
1,211
Creditors: amounts falling due within one year
5
(2,000)
(3,155)
Net current liabilities
(885)
(1,944)
Total assets less current liabilities
62,762
12,113
Creditors: amounts falling due after more than one year
6
-
(11,009)
Net assets
62,762
1,104
Capital and reserves
Called up share capital
1
1
Profit and loss account
62,761
1,103
Shareholders' funds
62,762
1,104
For the year ending 30 November 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 October 2025 and were signed on its behalf by
David Adams Director Company Registration No. NI692602
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Boundary Belfast Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Boundary Belfast Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI692602. The registered office is Unit D2, 19 Heron Road, Belfast, BT3 9LE, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Reducing Balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Boundary Belfast Ltd Notes to the Accounts for the year ended 30 November 2024
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 December 2023
14,057
Additions
65,502
At 30 November 2024
79,559
Depreciation
Charge for the year
15,912
At 30 November 2024
15,912
Net book value
At 30 November 2024
63,647
At 30 November 2023
14,057
5
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
-
3,155
Accruals
2,000
-
2,000
3,155
6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans
-
11,009
7
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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