Company registration number: SC502024
Unaudited financial statements
for the year ended 31 March 2025
for
Boreland Lodge Limited
Pages for filing with the Registrar
Company registration number: SC502024
Boreland Lodge Limited
Balance sheet
as at 31 March 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 28,300 39,975
28,300 39,975
Current assets
Debtors 185,837 366,106
Cash at bank and in hand 2,579,716 1,921,303
2,765,553 2,287,409
Creditors: amounts falling due within one
year 		(233,477) (408,009)
Net current assets 2,532,076 1,879,400
Total assets less current liabilities 2,560,376 1,919,375
NET ASSETS 2,560,376 1,919,375
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 2,559,376 1,918,375
TOTAL EQUITY 2,560,376 1,919,375
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC502024
Boreland Lodge Limited
Balance sheet - continued
as at 31 March 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Ms S HANDA, Director
19 November 2025
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Boreland Lodge Limited
Notes to the financial statements
for the year ended 31 March 2025
1 Company information
Boreland Lodge Limited is a private company registered in Scotland. Its registered number is SC502024. The company is limited by shares. Its registered office is 152 Craigcrook Road, Edinburgh, Midlothian, EH4 3PP.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land & Buildings:
Property improvements - No depreciation is charged on property improvements
Plant and machinery etc.:
Plant & Machinery - 25% reducing balance
Fixtures & Fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33.3% straight line
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Boreland Lodge Limited
Notes to the financial statements - continued
for the year ended 31 March 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 7 (2024 - 7).
4 Tangible fixed assets
Land &
Buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 April 2024 7,962 109,175 117,137
At 31 March 2025 7,962 109,175 117,137
Depreciation
At 1 April 2024 - 77,162 77,162
Charge for year - 11,675 11,675
At 31 March 2025 - 88,837 88,837
Net book value
At 31 March 2025 7,962 20,338 28,300
At 31 March 2024 7,962 32,013 39,975
If Land & Buildings had not been revalued, it would have been included at the following historical cost:
2025 2024
£ £
Cost 7,962 7,962
Accumulated depreciation - -
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