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Registered number: 13373309 BOUNDARY REAL ESTATE INVESTMENTS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 28 FEBRUARY 2025
BOUNDARY REAL ESTATE INVESTMENTS LTD REGISTERED NUMBER: 13373309 BALANCE SHEET AS AT 28 FEBRUARY 2025
|  | 28 February |  | 29 February
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 319,924 |  | 400,100 |
Cash at bank and in hand |  | 206 |  | - |
|  | 320,130 |  | 400,100 |
Total assets less current liabilities |  |  | 320,130 |  | 400,100
Creditors: amounts falling due after more than one year | 6 |  | (320,030) |  | (400,000)
Net assets |  |  | 100 |  | 100
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
|  |  | 100 |  | 100
Page 1
BOUNDARY REAL ESTATE INVESTMENTS LTD REGISTERED NUMBER: 13373309 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 March 2026.
Michael R M Morrison | Charles R Walker
Director | Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
BOUNDARY REAL ESTATE INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
Boundary Real Estate Investments Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales (registered number 13373309). Its registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | 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.
| 2.3 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Debtors
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 319,824 | 400,000
| Called up share capital not paid | 100 | 100
|  | 319,924 | 400,100
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BOUNDARY REAL ESTATE INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
5. | Cash and cash equivalents
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 206 | -
|  | 206 | -
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 320,030 | 400,000
|  | 320,030 | 400,000
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