Borders Homecare Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC808985

		31 December 2024
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		11,070

			11,070
CURRENT ASSETS
Cash at bank and in hand		50,366

		50,366
Creditors: Amounts Falling Due Within One Year	5	(816 )

NET CURRENT ASSETS (LIABILITIES)			49,550

TOTAL ASSETS LESS CURRENT LIABILITIES			60,620

Creditors: Amounts Falling Due After More Than One Year	6		(79,999 )

NET LIABILITIES			(19,379 )

CAPITAL AND RESERVES
Called up share capital	7		1
Profit and Loss Account			(19,380 )

SHAREHOLDERS' FUNDS			(19,379)

Page 1

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Borders Homecare Ltd

Balance Sheet (continued)

As At 31 December 2024

For the period 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 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.

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 Suhail Rehman

Director

29 September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Borders Homecare Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC808985 . The registered office is 1 Eagle Street, Glasgow, G4 9XA.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Intangible Assets

	Goodwill
	£
Cost
As at 30 April 2024	-
Additions	12,300

As at 31 December 2024	12,300

Amortisation
As at 30 April 2024	-
Provided during the period	1,230

As at 31 December 2024	1,230

Net Book Value
As at 31 December 2024	11,070

As at 30 April 2024	-

5. Creditors: Amounts Falling Due Within One Year

	31 December 2024
	£
Taxation and social security	816

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Borders Homecare Ltd

Notes to the Financial Statements (continued)

For the Period 30 April 2024 to 31 December 2024

6. Creditors: Amounts Falling Due After More Than One Year

	31 December 2024
	£
Bank loans	75,000
Amounts owed to participating interests	4,999

	79,999

7. Share Capital

	31 December 2024
	£
Allotted, Called up and fully paid	1

8. Related Party Transactions

At the year end, Borders Homecare Ltd had a credit balance of £4,999 with a fellow group company, Aberdeen Homecare Ltd. The balance is unsecured, interest free and repayable on demand.