2024-11-01 2025-10-31 2025-10-31 false SC784884 Borealis Digital Limited 62012Business and domestic software development iso4217:GBP xbrli:pure SC7848842024-11-01 SC7848842025-10-31 SC7848842024-11-01 2025-10-31 SC784884bus:Micro-entities2024-11-01 2025-10-31 SC784884bus:AuditExempt-NoAccountantsReport2024-11-01 2025-10-31 SC784884bus:FullAccounts2024-11-01 2025-10-31 SC784884core:WithinOneYear2025-10-31 SC784884core:AfterOneYear2025-10-31 SC784884core:WithinOneYear2024-11-01 2025-10-31 SC784884core:AfterOneYear2024-11-01 2025-10-31 SC784884core:CurrentFinancialInstruments2025-10-31 SC784884core:Non-currentFinancialInstruments2025-10-31 SC784884core:CurrentFinancialInstruments2024-11-01 2025-10-31 SC784884core:Non-currentFinancialInstruments2024-11-01 2025-10-31 SC784884core:LandBuildings2024-11-01 2025-10-31 SC784884core:FurnitureFittings2024-11-01 2025-10-31 SC784884core:OfficeEquipment2024-11-01 2025-10-31 SC784884core:Vehicles2024-11-01 2025-10-31 SC784884core:PlantMachinery2024-11-01 2025-10-31 SC784884core:OtherPropertyPlantEquipment2024-11-01 2025-10-31 SC784884core:LandBuildings2025-10-31 SC784884core:PlantMachinery2025-10-31 SC784884core:Vehicles2025-10-31 SC784884core:FurnitureFittings2025-10-31 SC784884core:OfficeEquipment2025-10-31 SC784884core:OtherPropertyPlantEquipment2025-10-31 SC784884core:Right-of-useAssets2024-11-01 2025-10-31 SC784884core:Right-of-useAssets2025-10-31 SC784884core:Goodwill2024-11-01 2025-10-31 SC784884core:PatentsTrademarksLicencesConcessionsSimilar2024-11-01 2025-10-31 SC784884core:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-11-01 2025-10-31 SC784884core:OtherResidualIntangibleAssets2024-11-01 2025-10-31 SC784884core:Goodwill2025-10-31 SC784884core:DevelopmentCostsCapitalisedDevelopmentExpenditure2025-10-31 SC784884core:PatentsTrademarksLicencesConcessionsSimilar2025-10-31 SC784884core:OtherResidualIntangibleAssets2025-10-31 SC784884dpl:CostSales2024-11-01 2025-10-31 SC784884dpl:AdministrativeExpenses2024-11-01 2025-10-31 SC784884dpl:DistributionCosts2024-11-01 2025-10-31SC7848842023-10-04 SC7848842024-10-31 SC7848842023-10-04 2024-10-31 SC784884core:WithinOneYear2024-10-31 SC784884core:AfterOneYear2024-10-31 SC784884core:CurrentFinancialInstruments2024-10-31 SC784884core:Non-currentFinancialInstruments2024-10-31 SC784884core:LandBuildings2024-10-31 SC784884core:PlantMachinery2024-10-31 SC784884core:Vehicles2024-10-31 SC784884core:FurnitureFittings2024-10-31 SC784884core:OfficeEquipment2024-10-31 SC784884core:OtherPropertyPlantEquipment2024-10-31 SC784884core:Right-of-useAssets2024-10-31 SC784884core:Goodwill2024-10-31 SC784884core:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-10-31 SC784884core:PatentsTrademarksLicencesConcessionsSimilar2024-10-31 SC784884core:OtherResidualIntangibleAssets2024-10-31 SC784884dpl:AdministrativeExpenses2023-10-04 2024-10-31SC784884bus:Director12024-11-01 2025-10-31SC784884bus:PrivateLimitedCompanyLtd2024-11-01 2025-10-31
Borealis Digital Limited
Unaudited Financial Statements
for the year ended 31 October 2025
Company registration number SC784884
(Scotland)

Company Information

For the year ended 31 October 2025
Director Rollo, Scott

Registered office 7 Denview Mews
Kingswells
Aberdeen
AB15 8QX

Registered number SC784884

Statement of Financial Position

As at 31 October 2025
2025
2024
£
£
£
£
Fixed assets
8,934
7,978
Current assets
15,520
17,105
Creditors amounts falling due within one year
(37,877)
(8,721)
Net current assets (liabilities)
(22,357)
8,384
Total assets less current liabilities
(13,423)
16,362
Net assets (liabilities)
(13,423)
16,362
Capital and reserves
(13,423)
16,362

Notes to the Financial Statements

1. Employees

The average number of employees during the year was 0 (2024: 0).
The company is a private company limited by shares and registered in Scotland. It 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the director on 25 August 2026 and are signed on its behalf by:

Rollo, Scott
Rollo, Scott
Director

Company registration number SC784884