Acorah Software Products - Accounts Production 16.6.920 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 13471866 Ms K P Dick Mr S P Dick Mr M K Pearson Mrs S A Pearson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13471866 2024-06-30 13471866 2025-06-30 13471866 2024-07-01 2025-06-30 13471866 frs-core:CurrentFinancialInstruments 2025-06-30 13471866 frs-core:Non-currentFinancialInstruments 2025-06-30 13471866 frs-core:RevaluationReserve 2024-06-30 13471866 frs-core:RevaluationReserve 2025-06-30 13471866 frs-core:ShareCapital 2025-06-30 13471866 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 13471866 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 13471866 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 13471866 frs-bus:SmallEntities 2024-07-01 2025-06-30 13471866 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 13471866 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 13471866 frs-bus:Director1 2024-07-01 2025-06-30 13471866 frs-bus:Director2 2024-07-01 2025-06-30 13471866 frs-bus:Director3 2024-07-01 2025-06-30 13471866 frs-bus:Director4 2024-07-01 2025-06-30 13471866 frs-countries:EnglandWales 2024-07-01 2025-06-30 13471866 2023-06-30 13471866 2024-06-30 13471866 2023-07-01 2024-06-30 13471866 frs-core:CurrentFinancialInstruments 2024-06-30 13471866 frs-core:Non-currentFinancialInstruments 2024-06-30 13471866 frs-core:RevaluationReserve 2024-06-30 13471866 frs-core:ShareCapital 2024-06-30 13471866 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 13471866
Boundary Services Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Boundary Services Limited
Contents
Contents

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

Page 1
Boundary Services Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 13471866

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,008,072 |  | 1,008,072
|  |  | 1,008,072 |  | 1,008,072
CURRENT ASSETS
Debtors | 5 | 1,162 |  | - |
Cash at bank and in hand |  | 75,036 |  | 46,953 |
|  | 76,198 |  | 46,953 |
Creditors: Amounts Falling Due Within One Year | 6 | (85,858 ) |  | (90,437 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (9,660 ) |  | (43,484 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 998,412 |  | 964,588
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (900,000 ) |  | (900,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,100 ) |  | (7,100 )
NET ASSETS |  |  | 91,312 |  | 57,488
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Revaluation reserve | 9 |  | 21,299 |  | 21,299
Profit and Loss Account |  |  | 69,913 |  | 36,089
SHAREHOLDERS' FUNDS |  |  | 91,312 |  | 57,488

Page 1
Page 2
Boundary Services Limited
Balance Sheet (continued)
As At 30 June 2025
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 directors acknowledge their 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 M K Pearson Director
28 October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Boundary Services Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Boundary Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13471866 . The registered office is Heron House, Kingston, Kingsbridge, Devon, TQ7 4PT.
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. Turnover
Turnover comprises the fair value of the consideration received for the rental of residential property, and the provision of property management services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, rebates and discounts. The company recognises revenue when the amount of revenue can be reliably measured, and it is probable that future economic benefits will flow to the entity.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
The fair value of the investment property has been assessed by the directors as the best estimate of market value. No valuation has been performed by an independent valuer.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
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Page 3
Page 4
Boundary Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 and 30 June 2025 | 1,008,072

The investment properties have been included at a value the directors consider to be fair value. An independent valuation has not taken place.
No changes to the valuation of the properties was deemed necessary in the accounts year.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,162 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 77,690 |  | 83,028
Taxation and social security | 8,168 |  | 7,409
| 85,858 |  | 90,437

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 900,000 |  | 900,000

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 July 2024 | 21,299
As at 30 June 2025 | 21,299

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