| K BORSKA LTD |
| Registered number: |
08969450 |
| Balance Sheet |
| as at 31 March 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
4 |
|
|
11,032 |
|
|
12,100 |
| Tangible assets |
5 |
|
|
102,903 |
|
|
92,480 |
|
|
|
|
113,935 |
|
|
104,580 |
|
| Current assets |
| Stocks |
|
|
5,000 |
|
|
8,000 |
| Debtors |
6 |
|
89,315 |
|
|
107,282 |
| Cash at bank and in hand |
|
|
28,571 |
|
|
21,987 |
|
|
|
122,886 |
|
|
137,269 |
|
| Creditors: amounts falling due within one year |
7 |
|
(97,694) |
|
|
(58,928) |
|
| Net current assets |
|
|
|
25,192 |
|
|
78,341 |
|
| Total assets less current liabilities |
|
|
|
139,127 |
|
|
182,921 |
|
| Creditors: amounts falling due after more than one year |
8 |
|
|
(52,618) |
|
|
(94,724) |
|
|
|
| Net assets |
|
|
|
86,509 |
|
|
88,197 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
86,409 |
|
|
88,097 |
|
| Shareholder's funds |
|
|
|
86,509 |
|
|
88,197 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
| Kalina Borska |
| Director |
| Approved by the board on 15 December 2025 |
|
| K BORSKA LTD |
| Notes to the Accounts |
| for the year ended 31 March 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Freehold buildings |
over 50 years |
|
Leasehold land and buildings |
over the lease term |
|
Plant and machinery |
over 5 years |
|
Fixtures, fittings, tools and equipment |
over 5 years |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are recognised at transaction price including any transaction costs. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are recognised at transaction price net of any transaction costs. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements. Current and deferred tax liabilities are not discounted. |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
Leased assets |
|
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. |
|
|
Pensions |
|
Contributions to stakeholder pension plans are expensed when due. |
|
| 3 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
7 |
|
3 |
|
|
|
|
|
|
|
|
|
|
| 4 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 April 2024 |
16,015 |
|
At 31 March 2025 |
16,015 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 April 2024 |
3,915 |
|
Provided during the year |
1,068 |
|
At 31 March 2025 |
4,983 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2025 |
11,032 |
|
At 31 March 2024 |
12,100 |
|
|
|
|
|
|
|
|
|
|
Goodwill is being written off in equal annual instalments over its estimated economic life of 15 years. |
|
|
| 5 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 April 2024 |
209,112 |
|
Additions |
56,823 |
|
At 31 March 2025 |
265,935 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2024 |
116,632 |
|
Charge for the year |
46,400 |
|
At 31 March 2025 |
163,032 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2025 |
102,903 |
|
At 31 March 2024 |
92,480 |
|
|
| 6 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors, prepayments, deposits and directors loan |
89,315 |
|
107,282 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Obligations under finance lease and hire purchase contracts |
40,787 |
|
- |
|
Trade creditors |
8,098 |
|
10,298 |
|
Taxation and social security costs |
48,809 |
|
48,630 |
|
|
|
|
|
|
97,694 |
|
58,928 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Obligations under finance lease and hire purchase contracts |
52,618 |
|
94,724 |
|
|
|
|
|
|
|
|
|
|
| 9 |
Loans to directors |
|
Description and conditions |
B/fwd |
Paid |
Repaid |
C/fwd |
| £ |
£ |
£ |
£ |
|
Dr Kalina Karolina Borska |
|
Loan with interest 2.25% |
95,371 |
|
(83,900) |
|
71,982 |
|
83,453 |
|
|
|
95,371 |
|
(83,900) |
|
71,982 |
|
83,453 |
|
|
|
|
|
|
|
|
|
|
| 10 |
Other information |
|
|
K BORSKA LTD is a private company limited by shares and incorporated in England. Its registered office is: |
|
8 Symons Passage |
|
The Plains |
|
Totnes |
|
TQ9 5YS |