REGISTERED NUMBER: 08932355 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

Border Consultancy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C D Jones

G D Angove

REGISTERED OFFICE:

The Old Dairy

Highnam Business Centre

Highnam

Gloucester

Gloucestershire

GL2 8DN

REGISTERED NUMBER:

08932355 (England and Wales)

ACCOUNTANTS:

Knights Accountants and Tax Advisors

21 Highnam Business Centre

Highnam

Gloucester

GL2 8DN

FIXED ASSETS

Tangible assets

4

9,328

11,525

CURRENT ASSETS

Stocks

3,160

2,680

Debtors

5

190,585

195,037

Cash at bank and in hand

280,614

255,428

474,359

453,145

CREDITORS

Amounts falling due within one year

6

152,076

134,495

NET CURRENT ASSETS

322,283

318,650

TOTAL ASSETS LESS CURRENT LIABILITIES

331,611

330,175

CREDITORS

Amounts falling due after more than one year

7

11,559

21,559

NET ASSETS

320,052

308,616

CAPITAL AND RESERVES

Called up share capital

105

105

Retained earnings

319,947

308,511

SHAREHOLDERS' FUNDS

320,052

308,616

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by:

C D Jones - Director

1.	STATUTORY INFORMATION

Border Consultancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

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.

Plant and machinery etc

-

33% on cost, 15% on reducing balance and at varying rates on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

43,957

Additions

4,273

At 31 March 2025

48,230

DEPRECIATION

At 1 April 2024

32,432

Charge for year

6,470

At 31 March 2025

38,902

NET BOOK VALUE

At 31 March 2025

9,328

At 31 March 2024

11,525

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

119,108

75,908

Other debtors

71,477

119,129

190,585

195,037

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

34,743

23,304

Taxation and social security

114,023

103,695

Other creditors

3,310

7,496

152,076

134,495

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

11,559

21,559

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

C D Jones

Balance outstanding at start of year

47,513

-

Amounts advanced

-

47,513

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

47,513