2025-04-01 2026-03-31 2026-03-31 false SC722817 BORDERS REFRIGERATION AND AIR CONDITIONING LTD 43220Plumbing, heat and air-conditioning installation iso4217:GBP xbrli:pure SC7228172025-04-01 SC7228172026-03-31 SC7228172025-04-01 2026-03-31 SC722817bus:Micro-entities2025-04-01 2026-03-31 SC722817bus:AuditExempt-NoAccountantsReport2025-04-01 2026-03-31 SC722817bus:FullAccounts2025-04-01 2026-03-31 SC722817core:WithinOneYear2026-03-31 SC722817core:AfterOneYear2026-03-31 SC722817core:WithinOneYear2025-04-01 2026-03-31 SC722817core:AfterOneYear2025-04-01 2026-03-31 SC722817core:CurrentFinancialInstruments2026-03-31 SC722817core:Non-currentFinancialInstruments2026-03-31 SC722817core:CurrentFinancialInstruments2025-04-01 2026-03-31 SC722817core:Non-currentFinancialInstruments2025-04-01 2026-03-31 SC722817core:LandBuildings2025-04-01 2026-03-31 SC722817core:FurnitureFittings2025-04-01 2026-03-31 SC722817core:OfficeEquipment2025-04-01 2026-03-31 SC722817core:Vehicles2025-04-01 2026-03-31 SC722817core:PlantMachinery2025-04-01 2026-03-31 SC722817core:OtherPropertyPlantEquipment2025-04-01 2026-03-31 SC722817core:LandBuildings2026-03-31 SC722817core:PlantMachinery2026-03-31 SC722817core:Vehicles2026-03-31 SC722817core:FurnitureFittings2026-03-31 SC722817core:OfficeEquipment2026-03-31 SC722817core:OtherPropertyPlantEquipment2026-03-31 SC722817core:Right-of-useAssets2025-04-01 2026-03-31 SC722817core:Right-of-useAssets2026-03-31 SC722817core:Goodwill2025-04-01 2026-03-31 SC722817core:PatentsTrademarksLicencesConcessionsSimilar2025-04-01 2026-03-31 SC722817core:DevelopmentCostsCapitalisedDevelopmentExpenditure2025-04-01 2026-03-31 SC722817core:OtherResidualIntangibleAssets2025-04-01 2026-03-31 SC722817core:Goodwill2026-03-31 SC722817core:DevelopmentCostsCapitalisedDevelopmentExpenditure2026-03-31 SC722817core:PatentsTrademarksLicencesConcessionsSimilar2026-03-31 SC722817core:OtherResidualIntangibleAssets2026-03-31 SC722817dpl:CostSales2025-04-01 2026-03-31 SC722817dpl:AdministrativeExpenses2025-04-01 2026-03-31 SC722817dpl:DistributionCosts2025-04-01 2026-03-31SC7228172024-04-01 SC7228172025-03-31 SC7228172024-04-01 2025-03-31 SC722817core:WithinOneYear2025-03-31 SC722817core:AfterOneYear2025-03-31 SC722817core:CurrentFinancialInstruments2025-03-31 SC722817core:Non-currentFinancialInstruments2025-03-31 SC722817core:LandBuildings2025-03-31 SC722817core:PlantMachinery2025-03-31 SC722817core:Vehicles2025-03-31 SC722817core:FurnitureFittings2025-03-31 SC722817core:OfficeEquipment2025-03-31 SC722817core:OtherPropertyPlantEquipment2025-03-31 SC722817core:Right-of-useAssets2025-03-31 SC722817core:Goodwill2025-03-31 SC722817core:DevelopmentCostsCapitalisedDevelopmentExpenditure2025-03-31 SC722817core:PatentsTrademarksLicencesConcessionsSimilar2025-03-31 SC722817core:OtherResidualIntangibleAssets2025-03-31 SC722817dpl:AdministrativeExpenses2024-04-01 2025-03-31SC722817bus:Director12025-04-01 2026-03-31SC722817bus:PrivateLimitedCompanyLtd2025-04-01 2026-03-31
BORDERS REFRIGERATION AND AIR CONDITIONING LTD
Unaudited Financial Statements
for the year ended 31 March 2026
Company registration number SC722817
(Scotland)

Company Information

For the year ended 31 March 2026
Director Knoesen, Samuelle

Registered office Lauriston Lodge
Ettrickhaugh Road
Selkirk
TD7 5AX

Registered number SC722817

Accountant Borders Bean Counters Ltd
Lauriston Lodge
Ettrickhaugh Road
Selkirk
Scottish Borders
TD7 5AX

Statement of Financial Position

As at 31 March 2026
2026
2025
£
£
£
£
Fixed assets
672
672
Current assets
5,086
21,708
Creditors amounts falling due within one year
(15,614)
(14,989)
Net current assets (liabilities)
(10,528)
6,719
Total assets less current liabilities
(9,856)
7,391
Accruals and deferred income
(4,577)
(8,194)
Net assets (liabilities)
(14,433)
(803)
Capital and reserves
(14,433)
(803)

Notes to the Financial Statements

1. Employees

The average number of employees during the year was 2 (2025: 2).
The company is a private company limited by shares and registered in Scotland. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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 have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Board of Directors on 21 May 2026 and are signed on its behalf by:

Knoesen, Samuelle
Knoesen, Samuelle
Director

Company registration number SC722817