BORDER BARS AND MARQUEES LIMITED

Registered number

07153580

Filleted Accounts

31 December 2025

BORDER BARS AND MARQUEES LIMITED
Registered number:		07153580
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		30,878			36,737

Current assets
Stocks		225			225
Debtors	4	24,785			-
Cash at bank and in hand		28,893			54,815
		53,903			55,040

Creditors: amounts falling due within one year	5	(20,469)			(28,359)

Net current assets			33,434			26,681

Total assets less current liabilities			64,312			63,418

Creditors: amounts falling due after more than one year	6		(20,820)			(25,768)



Net assets			43,492			37,650

Capital and reserves
Called up share capital			1			1
Profit and loss account			43,491			37,649

Shareholder's funds			43,492			37,650

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Proudlove
Director
Approved by the board on 19 August 2026

BORDER BARS AND MARQUEES LIMITED
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Marquees and flooring			25% per annum of net book value
	Plant and machinery			15% per annum of net book value
	Motor vehicles			25% per annum of net book value


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					4		3


3	Tangible fixed assets
		Marquees & Flooring		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	127,149		21,400		24,242		172,791
	Additions	4,068		-		-		4,068
	At 31 December 2025	131,217		21,400		24,242		176,859

	Depreciation
	At 1 January 2025	99,600		18,661		17,793		136,054
	Charge for the year	7,904		411		1,612		9,927
	At 31 December 2025	107,504		19,072		19,405		145,981

	Net book value
	At 31 December 2025	23,713		2,328		4,837		30,878
	At 31 December 2024	27,549		2,739		6,449		36,737


4	Debtors					2025		2024
£							£

	Trade debtors					24,785		-


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					3,122		7,052
	Trade creditors					-		289
	Accruals and deferred income					4,423		3,814
	Taxation and social security costs					12,924		17,204
						20,469		28,359


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		3,296
	Directors loans					20,820		22,472
						20,820		25,768


7	Events after the reporting date

	There were no material post balance sheet events up to the 19th August 2026, being the date of approval of the financial statements by the board of directors.


8	Other information

	BORDER BARS AND MARQUEES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	54 High Street
	Whitchurch
	Shropshire
	SY13 1BB