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COMPANY REGISTRATION NUMBER: SC812450

Bonnie Borders Ltd

Filleted Unaudited Financial Statements

30 June 2025

Bonnie Borders Ltd

Statement of Financial Position

30 June 2025

| 2025
Note | £ | £

Current assets

Cash at bank and in hand | 2,465 |

Creditors: amounts falling due within one year | 4 | 15,558 |
| -------- |
Net current liabilities |  | 13,093
|  | --------
Total assets less current liabilities |  | ( 13,093)
|  | --------
Net liabilities |  | ( 13,093)
|  | --------

Capital and reserves

Called up share capital |  | 2
Profit and loss account |  | ( 13,095)
|  | --------
Shareholders deficit |  | ( 13,093)
|  | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 30 June 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 financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 13 February 2026 , and are signed on behalf of the board by:

Ms K Keating
Director

Company registration number: SC812450

Bonnie Borders Ltd

Notes to the Financial Statements

Period ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 18/1 High Street, Jedburgh, TD8 6AG.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Creditors: amounts falling due within one year

| 2025
| £
Other creditors | 15,558
| --------

5. Directors' advances, credits and guarantees
The amount owed to the directors totals £13,058. No interest is paid on the amount owed by the company.