Border Road Planings Ltd SC647669 false 2024-12-01 2025-11-30 2025-11-30 The principal activity of the company is sale of road planing. Digita Accounts Production Advanced 6.30.9574.0 true true SC647669 2024-12-01 2025-11-30 SC647669 2025-11-30 SC647669 core:RetainedEarningsAccumulatedLosses 2025-11-30 SC647669 core:ShareCapital 2025-11-30 SC647669 core:CurrentFinancialInstruments 2025-11-30 SC647669 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 SC647669 core:FurnitureFittingsToolsEquipment 2025-11-30 SC647669 core:MotorVehicles 2025-11-30 SC647669 bus:SmallEntities 2024-12-01 2025-11-30 SC647669 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 SC647669 bus:FilletedAccounts 2024-12-01 2025-11-30 SC647669 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC647669 bus:RegisteredOffice 2024-12-01 2025-11-30 SC647669 bus:Director1 2024-12-01 2025-11-30 SC647669 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC647669 bus:Agent1 2024-12-01 2025-11-30 SC647669 core:FurnitureFittingsToolsEquipment 2024-12-01 2025-11-30 SC647669 core:MotorVehicles 2024-12-01 2025-11-30 SC647669 countries:Scotland 2024-12-01 2025-11-30 SC647669 2023-12-01 2024-11-30 SC647669 2024-11-30 SC647669 core:RetainedEarningsAccumulatedLosses 2024-11-30 SC647669 core:ShareCapital 2024-11-30 SC647669 core:CurrentFinancialInstruments 2024-11-30 SC647669 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 iso4217:GBP xbrli:pure

Registration number: SC647669

Border Road Planings Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Border Road Planings Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 6

Border Road Planings Ltd

Company Information

Director | Mr Neil John Gibson

Registered office | Willowford Lodge Jedwater Caravan Park Jedburgh TD8 6PJ

Accountants | Deans Accountants And Business Advisors Ltd 27 North Bridge Street Hawick Borders TD9 9BD

DEANS
Chartered Accountants
Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Border Road Planings Ltd for the Year Ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Border Road Planings Ltd for the year ended 30 November 2025 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland (ICAS), we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/ethics/icas-code-of-ethics.

This report is made solely to the Board of Directors of Border Road Planings Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Border Road Planings Ltd and state those matters that we have agreed to state to the Board of Directors of Border Road Planings Ltd, as a body, in this report in accordance with ICAS guidance (www.icas.com/accountsprep/guidance). To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Border Road Planings Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Border Road Planings Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Border Road Planings Ltd. You consider that Border Road Planings Ltd 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 Border Road Planings Ltd. 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 accounts.

......................................
Deans Accountants And Business Advisors Ltd
27 North Bridge Street
Hawick
Borders
TD9 9BD

28 July 2026

Border Road Planings Ltd

(Registration number: SC647669)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 59,195 | -
Current assets |  |  |
Stocks | 5 | 12,000 | 12,000
Debtors |  | 38,390 | -
Cash at bank and in hand |  | 40,532 | 89,963
|  | 90,922 | 101,963
Creditors: Amounts falling due within one year | 6 | (10,816) | (7,303)
Net current assets |  | 80,106 | 94,660
Net assets |  | 139,301 | 94,660
Capital and reserves |  |  |
Called up share capital | 7 | 1 | 1
Retained earnings |  | 139,300 | 94,659
Shareholders' funds |  | 139,301 | 94,660

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 28 July 2026

......................................... Mr Neil John Gibson Director

Border Road Planings Ltd

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

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Willowford Lodge
Jedwater Caravan Park
Jedburgh
TD8 6PJ

These financial statements were authorised for issue by the director on 28 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The accounts are presented in Sterling (£) and are rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract, The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs, Turnover is only recongised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Border Road Planings Ltd

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

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Border Road Planings Ltd

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

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
Additions | 870 | 60,898 | 61,768
At 30 November 2025 | 870 | 60,898 | 61,768
Depreciation
Charge for the year | 36 | 2,537 | 2,573
At 30 November 2025 | 36 | 2,537 | 2,573
Carrying amount
At 30 November 2025 | 834 | 58,361 | 59,195

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 12,000 | 12,000

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 10,816 | 4,245
Other creditors | - | 3,058
| 10,816 | 7,303

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1 | 1 | 1 | 1

8 | Related party transactions

During the year the company loaned money to Willowford Farm which is controlled by the Director. At the balance sheet date the amount owed by Willowford Farm was £35,000 (2024: £nil).