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Company Registration No. 06025010 (England and Wales)
BORO Solutions Ltd. Unaudited accounts for the year ended 31 December 2025
BORO Solutions Ltd. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BORO Solutions Ltd. Company Information for the year ended 31 December 2025
Director
Christopher Partridge
Company Number
06025010 (England and Wales)
Registered Office
Flat 1 307 Garratt Lane London London SW18 4DX England
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BORO Solutions Ltd. Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
11,828 
17,312 
Current assets
Debtors
5
18,000 
13,225 
Cash at bank and in hand
104,420 
189,684 
122,420 
202,909 
Creditors: amounts falling due within one year
6
(4,943)
(84,667)
Net current assets
117,477 
118,242 
Net assets
129,305 
135,554 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
129,303 
135,552 
Shareholders' funds
129,305 
135,554 
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 May 2026 and were signed on its behalf by
Christopher Partridge Director Company Registration No. 06025010
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BORO Solutions Ltd. Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
BORO Solutions Ltd. is a private company, limited by shares, registered in England and Wales, registration number 06025010. The registered office is Flat 1, 307 Garratt Lane, London, London, SW18 4DX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% on reducing balance
Computer equipment
33.33% on cost
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
13,159 
69,923 
83,082 
At 31 December 2025
13,159 
69,923 
83,082 
Depreciation
At 1 January 2025
11,598 
54,172 
65,770 
Charge for the year
234 
5,250 
5,484 
At 31 December 2025
11,832 
59,422 
71,254 
Net book value
At 31 December 2025
1,327 
10,501 
11,828 
At 31 December 2024
1,561 
15,751 
17,312 
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BORO Solutions Ltd. Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
18,000 
13,200 
Accrued income and prepayments
- 
25 
18,000 
13,225 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,068 
4,199 
Trade creditors
2,574 
2,600 
Taxes and social security
301 
281 
Other creditors
- 
38,000 
Loans from directors
- 
39,587 
4,943 
84,667 
7
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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