Registration number: SC805235

Borders Clearance and Maintenance Ltd

Profit and Loss Account for the Period from 2 April 2024 to 30 April 2025

The company has not traded during the period. During this period, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

Borders Clearance and Maintenance Ltd

(Registration number: SC805235)
Balance Sheet as at 30 April 2025

	Note	2025 £
Current assets
Cash at bank and in hand		1
Capital and reserves
Called up share capital	4	1
Shareholders' funds		1

For the financial period ending 30 April 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 23 December 2025
 

......................................... Thomas John T Anderson Director

Borders Clearance and Maintenance Ltd

Notes to the Unaudited Financial Statements for the Period from 2 April 2024 to 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
3/1 Orrock Place
Hawick
TD9 0HQ

The principal place of business is:
3/1 Orrock Place
Hawick
TD9 0HQ

These financial statements were authorised for issue by the director on 23 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The accounts are presented in £GBP and are rounded to the nearest £1.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Cash and cash equivalents

	2025 £
Cash on hand	1

4	Share capital

Allotted, called up and fully paid shares

Borders Clearance and Maintenance Ltd

Notes to the Unaudited Financial Statements for the Period from 2 April 2024 to 30 April 2025

	2025
	No.	£
Ordinary Shares of £1 each	1	1

New shares allotted

During the period 1 Ordinary Shares having an aggregate nominal value of £1 were allotted for an aggregate consideration of £1. Issued on incorporation.