Company Registration No. 11940399 (England and Wales)
Borshch Holdings Ltd
Unaudited accounts
for the year ended 31 January 2026
Borshch Holdings Ltd
Unaudited accounts
Contents
Borshch Holdings Ltd
Company Information
for the year ended 31 January 2026
Directors
Philip Andrew Cox
Simon Peter Cox
Alicia Barbara Cox
Company Number
11940399 (England and Wales)
Registered Office
Neptune House
Upper Trinity Street
Birmingham
B9 4EG
United Kingdom
Accountants
Penns Business Consultants Ltd
288 Penns Lane
Sutton Coldfield
West Midlands
B76 1LG
Borshch Holdings Ltd
Statement of financial position
as at 31 January 2026
Tangible assets
1,025,350
1,885,656
Investments
5,000,000
5,000,000
Cash at bank and in hand
786,402
1,326,783
Creditors: amounts falling due within one year
(1,691,167)
(3,450,797)
Net current liabilities
(884,458)
(2,120,294)
Net assets
5,140,892
4,765,362
Called up share capital
2,463,348
2,463,348
Profit and loss account
2,677,544
2,302,014
Shareholders' funds
5,140,892
4,765,362
For the year ending 31 January 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by
Simon Peter Cox
Director
Company Registration No. 11940399
Borshch Holdings Ltd
Notes to the Accounts
for the year ended 31 January 2026
Borshch Holdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 11940399. The registered office is Neptune House, Upper Trinity Street, Birmingham, B9 4EG, United Kingdom.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Land & buildings
2% on cost
Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income statement, 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 tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Borshch Holdings Ltd
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Land & buildings
At 1 February 2025
1,945,098
At 31 January 2026
1,086,488
Charge for the year
21,730
At 31 January 2026
1,025,350
At 31 January 2025
1,885,656
5
Investments
Subsidiary undertakings
Valuation at 1 February 2025
5,000,000
Valuation at 31 January 2026
5,000,000
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2026
2025
Amounts owed to group undertakings and other participating interests
873,684
873,684
Taxes and social security
65,500
25,236
Loans from directors
661,414
2,182,877
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).