REGISTERED NUMBER: 04395342 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Borders Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr R T Drybrough

REGISTERED OFFICE:

21West Avenue

Worthing

West Sussex

BN11 5LU

REGISTERED NUMBER:

04395342 (England and Wales)

FIXED ASSETS

Tangible assets

4

507,613

497,877

Investment property

5

766,223

624,225

1,273,836

1,122,102

CURRENT ASSETS

Debtors

6

30,000

30,000

Cash at bank

9,134

5,990

39,134

35,990

CREDITORS

Amounts falling due within one year

7

496,841

361,272

NET CURRENT LIABILITIES

(457,707

)

(325,282

)

TOTAL ASSETS LESS CURRENT LIABILITIES

816,129

796,820

CREDITORS

Amounts falling due after more than one year

8

389,806

389,806

NET ASSETS

426,323

407,014

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

9

426,322

407,013

SHAREHOLDERS' FUNDS

426,323

407,014

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 October 2026 and were signed by:

Dr R T Drybrough - Director

1.	STATUTORY INFORMATION

Borders Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

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

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

497,877

-

497,877

Additions

-

12,981

12,981

At 31 March 2026

497,877

12,981

510,858

DEPRECIATION

Charge for year

-

3,245

3,245

At 31 March 2026

-

3,245

3,245

NET BOOK VALUE

At 31 March 2026

497,877

9,736

507,613

At 31 March 2025

497,877

-

497,877

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

624,225

Additions

141,998

At 31 March 2026

766,223

NET BOOK VALUE

At 31 March 2026

766,223

At 31 March 2025

624,225

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

30,000

30,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

1

1

Taxation and social security

2,246

7,303

Other creditors

494,594

353,968

496,841

361,272

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

389,806

389,806

9.

RESERVES

Retained

earnings

£

At 1 April 2025

407,013

Profit for the year

19,309

At 31 March 2026

426,322

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr R T Drybrough.