Registration number: 00877702

Borderton Limited

Statement of Financial Position as at 30 November 2025

	Note	2025 £	2024 £
Current assets
Debtors	5	2,418,343	2,427,157
Creditors: Amounts falling due within one year	6	(222,682)	(228,906)
Net assets		2,195,661	2,198,251
Capital and reserves
Called up share capital		100	100
Retained earnings		2,195,561	2,198,151
Shareholders' funds		2,195,661	2,198,251

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of Borderton Limited has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 30 June 2026
 

.........................................

Mr P D Flaherty

Director

Company registration number: 00877702

Borderton Limited

Notes to the Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Glen Cottage
Butlers Dene Road
Woldingham
Surrey
CR3 7HG

The principal activity of the company is that of property investment.

2	Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 30 June 2026 was Martin Widdowson, who signed for and on behalf of Brebners.

3	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company had significant net assets at 30 November 2025 amounting to £2,195,661. The company has no fixed overheads or working capital requirement.

On the basis of the above, and after making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Borderton Limited

Notes to the Financial Statements for the Year Ended 30 November 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services and rental income receivable in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue for services provided on the date of delivery to customers and revenue from rental income is recognised evenly over the period of the lease or license.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4	Staff numbers

The average number of persons employed by the company during the year was 0 (2024 - 0).

5

Debtors

	2025 £	2024 £
Amounts owed by group undertakings	2,418,343	2,425,917
Other debtors	-	1,240
	2,418,343	2,427,157

Borderton Limited

Notes to the Financial Statements for the Year Ended 30 November 2025

6

Creditors

Creditors: amounts falling due within one year

		2025 £	2024 £
Taxation and social security		-	3,024
Other creditors		222,682	225,882
		222,682	228,906

7	Related party transactions

Exemption has been taken under FRS 102 Paragraph 1AC.35 not to disclose transactions or amounts falling due with companies that are wholly owned within the group.

8	Relationship between entity and parent

The parent of the smallest group preparing group accounts including the results of the company is WithinR Holdings Limited.

The registered address of WithinR Holdings Limited is 1 Suffolk Way, Sevenoaks, Kent, TN13 1YL.