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Registered number: 07270985
Border Stone Quarries Limited
ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
Prepared By:
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
Border Stone Quarries Limited
ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
DIRECTORS
R T Charlton
Miss L M Charlton
REGISTERED OFFICE
6 Brunswick Street
Carlisle
CA1 1PN
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07270985
ACCOUNTANTS
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
Border Stone Quarries Limited
ACCOUNTS
FOR THEYEARENDED30/09/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Border Stone Quarries Limited
BALANCE SHEET AT 30/09/2025
20252024
Notes££
FIXED ASSETS
Tangible assets31,008,7771,067,481
CURRENT ASSETS
Stock28,85028,850
Debtors51,024,0231,065,661
Cash at bank and in hand997,029964,330
2,049,9022,058,841
CREDITORS: Amounts falling due within one year6482,674537,449
NET CURRENT ASSETS1,567,2281,521,392
TOTAL ASSETS LESS CURRENT LIABILITIES2,576,0052,588,873
PROVISIONS FOR LIABILITIES AND CHARGES224,356238,267
NET ASSETS2,351,6492,350,606
CAPITAL AND RESERVES
Called up share capital7300200
Profit and loss account2,351,3492,350,406
SHAREHOLDERS' FUNDS2,351,6492,350,606
For the year ending 30/09/2025 the company was entitled to exemption 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 03/06/2026 and signed on their behalf by
.............................
R T Charlton
Director
Border Stone Quarries Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Investment properties are included at fair value. No depreciation is charged on these properties.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Short Leasehold Propertiesstraight line10%
Plant And Machineryreducing balance25%
Equipmentreducing balance25%
Motor Vehiclesreducing balance25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
2. EMPLOYEES
20252024
No.No.
Average number of employees78
Border Stone Quarries Limited
3. TANGIBLE FIXED ASSETS
InvestmentShort LeaseholdPlant and
PropertiesPropertiesMachineryEquipmentMotor VehiclesTotal
££££££
Cost
At 01/10/2024200,00027,5651,825,7066,814276,7812,336,866
Additions--180,6752,47050,510233,655
Disposals--(22,453)(716)(29,580)(52,749)
At 30/09/2025200,00027,5651,983,9288,568297,7112,517,772
Depreciation
At 01/10/2024-19,2971,048,9204,151197,0171,269,385
Disposals--(5,613)(238)(25,051)(30,902)
For the year-2,757235,1551,16431,436270,512
At 30/09/2025-22,0541,278,4625,077203,4021,508,995
Net Book Amounts
At 30/09/2025200,0005,511705,4663,49194,3091,008,777
At 30/09/2024200,0008,268776,7862,66379,7641,067,481
4. STOCK 20252024
££
Stock comprises:
Stock28,85028,850
28,85028,850
5. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors234,770201,886
Other debtors213,173184,969
Prepayments30,30230,717
Directors current account545,778648,089
1,024,0231,065,661
Border Stone Quarries Limited
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax25,39480,468
VAT68,61760,877
Other tax and social security 5,0663,515
Trade creditors17,98327,616
Other creditors350,000350,000
Accruals15,61414,973
482,674537,449
7. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100 B Ordinary shares of £1 each100100
100 C Ordinary sharesshares of £1 each100
300200
New shares issued during period:
100 C Ordinary sharesshares of £1 each100
100-
8. RELATED PARTY TRANSACTIONS
During the year the directors were paid total remuneration of £21,666 (2024 - £18,192). Total dividends of £Nil (2024 - £20,000) were paid to the directors during the year.
At the balance sheet date total loans of £545,778 were owed by the directors (2024 - £648,089). The loans are interest free, unsecured and repayable on demand.
The company operates rent free (2024 - Same) from certain properties owed by a director.
9. ADDITIONAL INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 07270985.
The company's registered office is 6 Brunswick Street, Carlisle, CA1 1PN.
10. TRANSACTIONS WITH DIRECTORS
At 1 October 2024 a loan of £648,089 was owed to the company by a director. During the year repayments of £102,311 were made to the company. A balance of £545,778 remains outstanding at the balance sheet date. The loan is interest free, unsecured and repayable on demand.