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Registration number: SC730809

The Borderlands Initiatives (TBI) Limited
(A company limited by guarantee)
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

The Borderlands Initiatives (TBI) Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

The Borderlands Initiatives (TBI) Limited

Company Information

Directors | Ms C King Mr F Okumu

Registered office | 43/5 Spottiswoode Road Edinburgh EH9 1DA

Accountants | Ross McConnell Chartered Accountant3 High Street Kinross KY13 8AW

The Borderlands Initiatives (TBI) Limited

(Registration number: SC730809)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed Assets |  |  |
Tangible Assets | 4 | 284 | -
Current assets |  |  |
Cash at bank and in hand |  | 1,659 | 6,770
Creditors: Amounts falling due within one year | 5 | (10,600) | (10,600)
Net current liabilities |  | (8,941) | (3,830)
Net liabilities |  | (8,657) | (3,830)
Reserves |  |  |
Retained earnings |  | (8,657) | (3,830)
Deficit |  | (8,657) | (3,830)

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 January 2026 and signed on its behalf by:

......................................... Ms C King Director

The Borderlands Initiatives (TBI) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a company limited by guarantee, incorporated in Scotland, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
43/5 Spottiswoode Road
Edinburgh
EH9 1DA

These financial statements were authorised for issue by the Board on 25 January 2026.

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.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

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.

Borrowings

The Borderlands Initiatives (TBI) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

The Borderlands Initiatives (TBI) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4 | Tangible Assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 379 | 379
At 30 April 2025 | 379 | 379
Depreciation
Charge for the year | 95 | 95
At 30 April 2025 | 95 | 95
Carrying amount
At 30 April 2025 | 284 | 284

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 6 | 10,000 | 10,000
Accruals and deferred income |  | 600 | 600
|  | 10,600 | 10,600

6 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 10,000 | 10,000