REGISTERED NUMBER: 05687667 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BORDER LINKS LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs M Deans

Mrs J C Cowens

L Deans

Mrs S Hogg

REGISTERED OFFICE:

17L Windmill Way West

Ramparts Business Park

Berwick

Northumberland

TD15 1TB

REGISTERED NUMBER:

05687667 (England and Wales)

ACCOUNTANTS:

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Border Links Limited for the year ended 31 January 2026 which comprise the Profit & Loss Account, Balance Sheet and the related notes 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 in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Border Links Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Border Links Limited and state those matters that we have agreed to state to the Board of Directors of Border Links Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Border Links Limited and its Board of Directors, as a body, for our work or for this report.

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

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

20 October 2026

FIXED ASSETS

Tangible assets

4

133,372

135,248

CURRENT ASSETS

Debtors

5

20,831

33,901

Cash at bank

104,575

101,147

125,406

135,048

CREDITORS

Amounts falling due within one year

6

60,154

74,550

NET CURRENT ASSETS

65,252

60,498

TOTAL ASSETS LESS CURRENT LIABILITIES

198,624

195,746

CREDITORS

Amounts falling due after more than one year

7

-

(5,878

)

PROVISIONS FOR LIABILITIES

(3,892

)

(3,855

)

NET ASSETS

194,732

186,013

RESERVES

Other reserves

5,000

5,000

Income and expenditure account

189,732

181,013

194,732

186,013

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

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

The directors acknowledge their 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 surplus or deficit 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by:

Mrs M Deans - Director

1.	STATUTORY INFORMATION

Border Links Limited is a private company, limited by guarantee , 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Improvements to property

-

Straight line over 25 years

Plant and machinery

-

20% on reducing balance and Straight line over 5 years

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2025 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

Totals

£

£

£

£

COST

At 1 February 2025

67,423

62,979

30,511

160,913

Additions

-

-

2,841

2,841

At 31 January 2026

67,423

62,979

33,352

163,754

DEPRECIATION

At 1 February 2025

-

4,586

21,079

25,665

Charge for year

-

2,519

2,198

4,717

At 31 January 2026

-

7,105

23,277

30,382

NET BOOK VALUE

At 31 January 2026

67,423

55,874

10,075

133,372

At 31 January 2025

67,423

58,393

9,432

135,248

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

20,831

33,901

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans and overdrafts

-

10,000

Payments on account

6,332

5,180

Trade creditors

29,321

27,030

Taxation and social security

2,493

5,840

Other creditors

22,008

26,500

60,154

74,550

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans

-

5,878