Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 15 June 2026 1 January 2025 31 December 2025 31 December 2025 OC446602 Customs and Tourism Enterprises Co Inc ICCD Holding Limited Union of Chambers and Commodity Exchanges of Turkey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC446602 2024-12-31 OC446602 2025-12-31 OC446602 2025-01-01 2025-12-31 OC446602 frs-core:CurrentFinancialInstruments 2025-12-31 OC446602 frs-core:PlantMachinery 2025-12-31 OC446602 frs-core:PlantMachinery 2025-01-01 2025-12-31 OC446602 frs-core:PlantMachinery 2024-12-31 OC446602 frs-bus:LimitedLiabilityPartnershipLLP 2025-01-01 2025-12-31 OC446602 frs-bus:LimitedLiabilityPartnershipsSORP 2025-01-01 2025-12-31 OC446602 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 OC446602 frs-bus:SmallEntities 2025-01-01 2025-12-31 OC446602 frs-bus:Audited 2025-01-01 2025-12-31 OC446602 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 OC446602 frs-core:CurrentFinancialInstruments 1 2025-12-31 OC446602 frs-countries:EnglandWales 2025-01-01 2025-12-31 OC446602 frs-bus:PartnerLLP1 2025-01-01 2025-12-31 OC446602 frs-bus:PartnerLLP2 2025-01-01 2025-12-31 OC446602 frs-bus:PartnerLLP3 2025-01-01 2025-12-31 OC446602 2023-12-31 OC446602 2024-12-31 OC446602 2024-01-01 2024-12-31 OC446602 frs-core:CurrentFinancialInstruments 2024-12-31 OC446602 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: OC446602
Border Management & Consulting LLP
Financial Statements
For The Year Ended 31 December 2025
Merit Accountants and Tax Advisors Ltd
Chartered Certified Accountants and Registered Auditors
16 Upper Woburn Place
London
WC1H 0AF
Border Management & Consulting LLP
Contents
Contents
Page
LLP Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Border Management & Consulting LLP
LLP Information
For The Year Ended 31 December 2025
LLP Information
Designated Members Customs and Tourism Enterprises Co Inc
ICCD Holding Limited
Union of Chambers and Commodity Exchanges of Turkey
LLP Registration Number OC446602
Registered Office C/O Merit Accountants
16 Upper Woburn Place
London
WC1H 0AF
Accountants Merit Accountants and Tax Advisors Ltd
Chartered Certified Accountants and Registered Auditors
16 Upper Woburn Place
London
WC1H 0AF
Page 1
Page 2
Border Management & Consulting LLP
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: OC446602
2025 2024
Notes $ $ $ $
FIXED ASSETS
Tangible Assets 4 9,136 3,751
9,136 3,751
CURRENT ASSETS
Debtors 5 48 5,244
Investments 6 196,381 -
Cash at bank and in hand 2,685 300,000
199,114 305,244
Creditors: Amounts Falling Due Within One Year 7 (15,479 ) (14,921 )
NET CURRENT ASSETS (LIABILITIES) 183,635 290,323
TOTAL ASSETS LESS CURRENT LIABILITIES 192,771 294,074
NET ASSETS ATTRIBUTABLE TO MEMBERS 192,771 294,074
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 113,619 57,475
113,619 57,475
Equity
Members' other interests
Members' capital 300,000 300,000
Forex reserve (1,289) -
Other reserves (219,559) (63,401)
79,152 236,599
192,771 294,074
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 113,619 57,475
Members' other interests 79,152 236,599
192,771 294,074
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Border Management & Consulting LLP
Balance Sheet (continued)
As At 31 December 2025
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
ICCD Holding Limited
Designated Member
14/06/2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Border Management & Consulting LLP
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Border Management & Consulting LLP is a limited liability partnership, incorporated in England & Wales, registered number OC446602 . The Registered Office is C/O Merit Accountants, 16 Upper Woburn Place, London, WC1H 0AF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in US Dollars which is the functional currency of the LLP.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. In considering going concern, management review the financial information of the LLP for a period of at least 12 months from the date of approval of the financial statements. Having reviewed this information, management believes that the LLP has sufficient resources to continue in operational existence for the foreseeable future with the support of its designated members. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 5 years straight line basis
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 1 (2024: NIL)
1 -
4. Tangible Assets
Plant & Machinery
$
Cost
As at 1 January 2025 4,150
Additions 6,215
As at 31 December 2025 10,365
Depreciation
As at 1 January 2025 399
Provided during the period 830
As at 31 December 2025 1,229
Net Book Value
As at 31 December 2025 9,136
As at 1 January 2025 3,751
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Border Management & Consulting LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors
2025 2024
$ $
Due within one year
Prepaid expenses 48 5,244
6. Current Asset Investments
2025 2024
$ $
Unlisted investments 196,381 -
7. Creditors: Amounts Falling Due Within One Year
2025 2024
$ $
Accrued expenses 15,479 14,921
8. Related Party Transactions
ICCD Holding Limited, Customs and Tourism Enterprises Co Inc and Union of Chambers and Commodity Exchanges of Turkey are considered related parties as they are designated members of the LLP. Transactions with these entities are conducted at arm’s length and in the normal course of business. 
Customs and Tourism Enterprises Co IncAt the balance sheet date, the amount payable to Customs and Tourism Enterprises Co Inc was $74,281 (2024: $18,137), representing expenses paid on behalf of Border Management & Consulting LLP.

Customs and Tourism Enterprises Co Inc

At the balance sheet date, the amount payable to Customs and Tourism Enterprises Co Inc was $74,281 (2024: $18,137), representing expenses paid on behalf of Border Management & Consulting LLP.

ICCD Holding LimitedAt the balance sheet date, the amount payable to ICCD Holding Limited was $39,338 (2024: $39,338), representing expenses paid on behalf of Border Management & Consulting LLP.

ICCD Holding Limited

At the balance sheet date, the amount payable to ICCD Holding Limited was $39,338 (2024: $39,338), representing expenses paid on behalf of Border Management & Consulting LLP.

9. Controlling Party
Union of Chambers and Commodity Exchanges of Turkey is the immediate and ultimate parent of the LLP. It's registered office address is No 252, Dumlupinar Bulvari, Eskisehir Yolu 9 Km, Ankara, Turkey, 06530.
10. Audit Information
The auditor's report on the accounts of Border Management & Consulting LLP for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Hussein Bhaiji (Senior Statutory Auditor) for and on behalf of Merit Accountants and Tax Advisors Ltd , Statutory Auditor.
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