Company registration number SC312849 (Scotland)
PLAN (BORDERS) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PLAN (BORDERS) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
PLAN (BORDERS) LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
63,238
80,957
Current assets
Debtors
6
48,242
28,006
Cash at bank and in hand
50,463
84,068
98,705
112,074
Creditors: amounts falling due within one year
7
(96,335)
(100,907)
Net current assets
2,370
11,167
Total assets less current liabilities
65,608
92,124
Creditors: amounts falling due after more than one year
8
(33,469)
(49,233)
Net assets
32,139
42,891
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
32,039
42,791
Total equity
32,139
42,891

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for:

(a) ensuring that the company keeps accounting records which comply with Section 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 of the company.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

PLAN (BORDERS) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 6 April 2026
Mr J Quaradeghini
Director
PLAN (BORDERS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Plan (Borders) Limited is a private company limited by shares incorporated in Scotland. The company's registered number and registered office address can be found on the Company Information page.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

The turnover shown in the profit and loss account represents revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, has now been fully amortised.

1.4
Intangible fixed assets other than goodwill

Intangible assets, being franchise fees of both Glasgow and Paisley, have now been fully amortised.

1.5
Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is shorter.

Plant and machinery etc
25% reducing balance
Fixtures and fittings
15% straight line
Computers
25% straight line
Motor vehicles
25% reducing balance
1.6
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 tax

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.

PLAN (BORDERS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reserved at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and law that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

1.7
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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
3
Taxation
The tax charge on the profit for the year was as follows:
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
572
-
0
Adjustments in respect of prior periods
6
(2,518)
Total current tax
578
(2,518)
Deferred tax
Origination and reversal of timing differences
-
0
(235)
Total tax charge/(credit)
578
(2,753)
PLAN (BORDERS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
4
Intangible fixed assets
Goodwill
Franchise Fee
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
30,000
57,727
87,727
Amortisation and impairment
At 1 January 2025 and 31 December 2025
30,000
57,727
87,727
Carrying amount
At 31 December 2025
-
0
-
0
-
0
At 31 December 2024
-
0
-
0
-
0
5
Tangible fixed assets
Plant and machinery etc
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
9,196
2,941
7,703
107,069
126,909
Additions
713
-
0
2,412
-
0
3,125
Disposals
(366)
-
0
-
0
-
0
(366)
At 31 December 2025
9,543
2,941
10,115
107,069
129,668
Depreciation and impairment
At 1 January 2025
6,345
2,941
7,596
29,070
45,952
Depreciation charged in the year
735
-
0
457
19,499
20,691
Eliminated in respect of disposals
(213)
-
0
-
0
-
0
(213)
At 31 December 2025
6,867
2,941
8,053
48,569
66,430
Carrying amount
At 31 December 2025
2,676
-
0
2,062
58,500
63,238
At 31 December 2024
2,851
-
0
107
77,999
80,957

The net carrying value of tangible fixed assets includes the following in respect of assets held under finance leases or hire purchase contracts.

2025
2024
£
£
Motor vehicles
39,795
53,060
39,795
53,060
PLAN (BORDERS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
45,135
25,610
Prepayments and accrued income
3,107
2,396
48,242
28,006
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
4,407
10,397
Obligations under finance leases
11,355
11,355
Trade creditors
5,694
-
0
Corporation tax
572
-
0
Other taxation and social security
22,567
20,633
Other creditors
48,401
55,591
Accruals and deferred income
3,339
2,931
96,335
100,907
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
4,409
Hire purchase contracts
33,469
44,824
33,469
49,233
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