Company Registration No. 11420580 (England and Wales)
Borland Roadliner Ltd
Unaudited accounts
for the year ended 30 June 2025
Borland Roadliner Ltd
Unaudited accounts
Contents
Borland Roadliner Ltd
Company Information
for the year ended 30 June 2025
Director
Christopher George Borland
Company Number
11420580 (England and Wales)
Registered Office
Unit 5B
Kendall Business Park
Stafford Park 6
Telford
TF3 3AT
United Kingdom
Accountants
PHA Accountants Limited
Timsons Business Centre
Bath Road
Kettering
Northamptonshire
NN16 8NQ
Borland Roadliner Ltd
Accountants' report
Accountants' report to the director of Borland Roadliner Ltd on the preparation of the unaudited statutory accounts for the year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Borland Roadliner Ltd for the year ended
30 June 2025 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Borland Roadliner Ltd, as a body, in accordance with the terms of our engagement letter dated 18 April 2019. Our work has been undertaken solely to prepare for your approval the accounts of Borland Roadliner Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Borland Roadliner Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Borland Roadliner Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Borland Roadliner Ltd. You consider that Borland Roadliner 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 accounts of Borland Roadliner 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 accounts.
PHA Accountants Limited
Timsons Business Centre
Bath Road
Kettering
Northamptonshire
NN16 8NQ
14 October 2025
Borland Roadliner Ltd
Statement of financial position
as at 30 June 2025
Tangible assets
223,999
245,108
Cash at bank and in hand
36,496
47,253
Creditors: amounts falling due within one year
(103,016)
(74,293)
Net current assets
83,663
109,916
Total assets less current liabilities
307,662
355,024
Creditors: amounts falling due after more than one year
(110,824)
(157,155)
Provisions for liabilities
Deferred tax
(56,000)
(61,277)
Net assets
140,838
136,592
Called up share capital
10
10
Profit and loss account
140,828
136,582
Shareholders' funds
140,838
136,592
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 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 15 October 2025 and were signed on its behalf by
Christopher George Borland
Director
Company Registration No. 11420580
Borland Roadliner Ltd
Notes to the Accounts
for the year ended 30 June 2025
Borland Roadliner Ltd is a private company, limited by shares, registered in England and Wales, registration number 11420580. The registered office is Unit 5B, Kendall Business Park, Stafford Park 6, Telford, TF3 3AT, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Plant & machinery
33% Reducing balance
Motor vehicles
25% Reducing balance
Leased and hire purchase assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Borland Roadliner Ltd
Notes to the Accounts
for the year ended 30 June 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts.
Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 July 2024
32,890
325,849
358,739
Additions
1,275
47,750
49,025
At 30 June 2025
34,165
373,599
407,764
At 1 July 2024
7,681
105,950
113,631
Charge for the year
8,602
61,532
70,134
At 30 June 2025
16,283
167,482
183,765
At 30 June 2025
17,882
206,117
223,999
At 30 June 2024
25,209
219,899
245,108
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
114,715
152,954
Amounts falling due within one year
Trade debtors
135,203
89,234
Accrued income and prepayments
-
16,607
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
3,712
2,044
Obligations under finance leases and hire purchase contracts
39,093
52,066
Taxes and social security
566
562
Deferred income
46,488
11,072
Borland Roadliner Ltd
Notes to the Accounts
for the year ended 30 June 2025
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
61,622
100,715
Loans from directors
49,202
52,748
At the balance sheet date, the company owed the Director £49,202 (2024: £52,748) in relation to his Director Loan balance.
9
Transactions with related parties
During the year, total dividends of £496 (2024: £597) were paid to the Director.
10
Average number of employees
During the year the average number of employees was 11 (2024: 7).