Company registration number: SC502024
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Boreland Lodge Limited
Pages for filing with the Registrar
Boreland Lodge Limited
Accountants’ Report to the Director for the preparation of the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Boreland Lodge Limited for the year ended 31 March 2026 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
This report is made solely to the Director of Boreland Lodge Limited, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Boreland Lodge Limited and state those matters that we have agreed to state to them in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Boreland Lodge Limited and its Director for our work, or for this report.
It is your duty to ensure that Boreland Lodge Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Boreland Lodge Limited. You consider that Boreland Lodge Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Boreland Lodge Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
NM Advisory Limited
1 Hill Street
Edinburgh
EH2 3JP
United Kingdom
Date: 7 August 2026
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Company registration number: SC502024
Boreland Lodge Limited
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 22,915 28,300
22,915 28,300
Current assets
Debtors 23,570 185,837
Cash at bank and in hand 2,450,632 2,579,716
2,474,202 2,765,553
Creditors: amounts falling due within one year
(14,354) (233,477)
Net current assets 2,459,848 2,532,076
Total assets less current liabilities 2,482,763 2,560,376
Provisions for liabilities (4,238) -
NET ASSETS 2,478,525 2,560,376
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 2,477,525 2,559,376
TOTAL EQUITY 2,478,525 2,560,376
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC502024
Boreland Lodge Limited
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Ms S HANDA, Director
6 August 2026
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Boreland Lodge Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Boreland Lodge Limited is a private company registered in Scotland. Its registered number is SC502024. The company is limited by shares. Its registered office is 152 Craigcrook Road, Edinburgh, Midlothian, EH4 3PP.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land & Buildings:
Property improvements - No depreciation is charged on property improvements
Plant and machinery etc.:
Plant & Machinery - 25% reducing balance
Fixtures & Fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33.3% straight line
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Boreland Lodge Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 5 (2025 - 7).
4 Tangible fixed assets
Land & Buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 April 2025 7,962 109,175 117,137
At 31 March 2026 7,962 109,175 117,137
Depreciation
At 1 April 2025 - 88,837 88,837
Charge for year - 5,385 5,385
At 31 March 2026 - 94,222 94,222
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Boreland Lodge Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
4 Tangible fixed assets - continued
Net book value
At 31 March 2026 7,962 14,953 22,915
At 31 March 2025 7,962 20,338 28,300
If Land & Buildings had not been revalued, it would have been included at the following historical cost:
2026 2025
£ £
Cost 7,962 7,962
Accumulated depreciation - -
5 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025.
2026 2025
£ £
Savita Handa
Balance outstanding at start of year 142 -
Amounts advanced 715 -
Amounts repaid (2,179) -
Balance outstanding at end of year (1,322) -
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