IRIS Accounts Production v25.4.0.155 SC819016 director 9.8.24 31.8.25 31.8.25 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC819016 2024-08-08 SC819016 2025-08-31 SC819016 2024-08-09 2025-08-31 SC819016 2024-08-08 SC819016 ns15:Scotland 2024-08-09 2025-08-31 SC819016 ns14:PoundSterling 2024-08-09 2025-08-31 SC819016 ns10:Director1 2024-08-09 2025-08-31 SC819016 ns10:PrivateLimitedCompanyLtd 2024-08-09 2025-08-31 SC819016 ns10:SmallEntities 2024-08-09 2025-08-31 SC819016 ns10:AuditExempt-NoAccountantsReport 2024-08-09 2025-08-31 SC819016 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-09 2025-08-31 SC819016 ns10:SmallCompaniesRegimeForAccounts 2024-08-09 2025-08-31 SC819016 ns10:FullAccounts 2024-08-09 2025-08-31 SC819016 ns10:EntityHasNeverTraded 2024-08-09 2025-08-31 SC819016 ns10:RegisteredOffice 2024-08-09 2025-08-31 SC819016 ns5:CurrentFinancialInstruments 2025-08-31 SC819016 ns5:ShareCapital 2025-08-31 SC819016 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 SC819016 ns5:LeaseholdImprovements 2024-08-09 2025-08-31 SC819016 ns5:LeaseholdImprovements 2025-08-31

REGISTERED NUMBER: SC819016 (Scotland)

Border Hideaways Limited

Unaudited Financial Statements

for the period

9th August 2024 to 31st August 2025

| Border Hideaways Limited (Registered number: SC819016) |

Contents of the Financial Statements

for the period 9th August 2024 to 31st August 2025

| Page |

| Company information | 1 |

| Balance sheet | 2 |

| Notes to the financial statements | 3 |  | to |  | 4

| Border Hideaways Limited |

Company Information

for the period 9th August 2024 to 31st August 2025

| Director: | A Lang

| Registered office: | Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| Business address: | Trowmill Workshop

| Trowmill

| Hawick

| Roxburghshire

| TD9 8SU

| Registered number: | SC819016 (Scotland)

| Accountants: | Rennie Welch LLP

| Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| Border Hideaways Limited (Registered number: SC819016) |

Balance Sheet

31st August 2025

| Notes | £ | £ |

| Fixed assets

| Tangible assets | 4 | 31,978 |  |

| Current assets

| Cash in hand | 100 |  |  |

| Creditors

| Amounts falling due within one year | 5 | 38,388 |  |

| Net current liabilities | (38,288 | ) |

| Total assets less current liabilities | (6,310 | ) |

| Capital and reserves

| Called up share capital | 100 |  |

| Retained earnings | (6,410 | ) |

(6,310 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16th January 2026 and were signed by:

A Lang - Director

| Border Hideaways Limited (Registered number: SC819016) |

Notes to the Financial Statements

for the period 9th August 2024 to 31st August 2025

1. | Statutory information

| Border Hideaways Limited is a private company, limited by shares , registered in Scotland. 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.

| This company has not yet commenced trading.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Improvements to property | - | 5% on cost

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade creditors, accruals, other loans and directors' loans.

| Directors' loans (being repayable on demand), trade creditors, accruals and other loans are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the statement of income and retained earnings, 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 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.

| Border Hideaways Limited (Registered number: SC819016) |

Notes to the Financial Statements - continued

for the period 9th August 2024 to 31st August 2025

2. | Accounting policies - continued

| Provisions

| Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

3. | Employees and directors

| The average number of employees during the period was NIL.

4. | Tangible fixed assets

| Improveme

| to

| property

£ |

| Cost

| Additions | 33,553 |  |

| At 31st August 2025 | 33,553 |  |

| Depreciation

| Charge for period | 1,575 |  |

| At 31st August 2025 | 1,575 |  |

| Net book value

| At 31st August 2025 | 31,978 |  |

5. | Creditors: amounts falling due within one year |

£ |

| Trade creditors | 3,600 |  |

| Other creditors | 34,788 |  |

38,388 |  |

6. | Related party disclosures

| At 31st August 2025 a loan of £33,788 was outstanding payable by the company to Trowmill Enterprises Ltd, a company which is controlled by the director Mr A Lang. This loan is unsecured, interest free and is repayable on demand.