REGISTERED NUMBER: 04976912

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Border Office Supplies And Systems

Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Directors:

J E Cook

T B Hemley

P E Jones

Registered office:

Unit 2,

Foley Works

Foley Trading Estate

Hereford

Herefordshire

HR1 2SF

Registered number:

04976912

Accountants:

Acre Accountancy Limited

Unit 2 Foley Works

Foley Trading Estate

Hereford

Herefordshire

HR1 2SF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

122,585

85,754

Investments

6

4,000

4,000

126,585

89,754

CURRENT ASSETS

Stocks

147,896

156,771

Debtors

1,789,000

1,603,700

Cash at bank and in hand

1,110,181

916,215

3,047,077

2,676,686

CREDITORS

Amounts falling due within one year

(691,676

)

(778,568

)

NET CURRENT ASSETS

2,355,401

1,898,118

TOTAL ASSETS LESS CURRENT LIABILITIES

2,481,986

1,987,872

PROVISIONS FOR LIABILITIES

(18,394

)

(6,875

)

NET ASSETS

2,463,592

1,980,997

CAPITAL AND RESERVES

Called up share capital

8

199,950

199,950

Retained earnings

2,263,642

1,781,047

SHAREHOLDERS' FUNDS

2,463,592

1,980,997

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

T B Hemley - Director

1.	STATUTORY INFORMATION

Border Office Supplies And Systems Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

20% on cost

IT equipment

-

33% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed 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 laws that have been enacted or substantively enacted by the year 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.

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 37 (2024 - 35 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

Cost

At 1 January 2025

and 31 December 2025

507,500

Amortisation

At 1 January 2025

and 31 December 2025

507,500

Net book value

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

Cost

At 1 January 2025

422,263

Additions

80,259

Disposals

(11,700

)

At 31 December 2025

490,822

Depreciation

At 1 January 2025

336,509

Charge for year

43,428

Eliminated on disposal

(11,700

)

At 31 December 2025

368,237

Net book value

At 31 December 2025

122,585

At 31 December 2024

85,754

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

Cost

At 1 January 2025

and 31 December 2025

4,000

Net book value

At 31 December 2025

4,000

At 31 December 2024

4,000

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

56,306

56,306

Between one and five years

225,225

225,225

In more than five years

107,785

164,092

389,316

445,623

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

166,626

Ordinary

£1

166,626

166,626

33,324

Ordinary B

£1

33,324

33,324

199,950

199,950