Abbreviated Company Accounts - BORJIA LIMITED

07752822 BORJIA LIMITED 2014-12-31 false 2014-01-01 2014-12-31 true 07752822 2014-01-01 2014-12-31 07752822 2014-12-31 07752822 2013-12-31 07752822 uk-gaap-cd-bus:Director1 2014-01-01 2014-12-31 07752822 uk-gaap-cd-bus:Director2 2014-01-01 2014-12-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-01-01 2014-12-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-12-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-12-31 iso4217:GBP shares

Registered Number 07752822

BORJIA LIMITED

Abbreviated Accounts

31 December 2014

BORJIA LIMITED Registered Number 07752822

Abbreviated Balance Sheet as at 31 December 2014

	Notes	2014	2013
		£	£
Fixed assets
Tangible assets	2	99,211	114,131
		99,211	114,131
Current assets
Stocks		2,050	2,550
Debtors		877	722
Cash at bank and in hand		19,105	14,133
		22,032	17,405
Creditors: amounts falling due within one year		(144,712)	(161,203)
Net current assets (liabilities)		(122,680)	(143,798)
Total assets less current liabilities		(23,469)	(29,667)
Total net assets (liabilities)		(23,469)	(29,667)
Capital and reserves
Called up share capital	3	100	100
Profit and loss account		(23,569)	(29,767)
Shareholders' funds		(23,469)	(29,667)

For the year ending 31 December 2014 the company was entitled to exemption 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 in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 18 February 2015

And signed on their behalf by:
Mr P J Clarke, Director

BORJIA LIMITED Registered Number 07752822

Notes to the Abbreviated Accounts for the period ended 31 December 2014

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents net invoiced sales of goods, excluding VAT, having regard to the fulfilment of contractual obligations.

Tangible assets depreciation policy
Depreciation is charged at annual rates of 20% reducing balance on fixtures and equipment and 10% straight line on leasehold improvements in order to write off each tangible asset over its estimated useful life.

Valuation information and policy
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

2Tangible fixed assets

	£
Cost
At 1 January 2014	172,413
Additions	6,757
Disposals	-
Revaluations	-
Transfers	-
At 31 December 2014	179,170
Depreciation
At 1 January 2014	58,282
Charge for the year	21,677
On disposals	-
At 31 December 2014	79,959
Net book values
At 31 December 2014	99,211
At 31 December 2013	114,131

3Called Up Share Capital
Allotted, called up and fully paid:

	2014 £	2013 £
100 Ordinary shares of £1 each	100	100

In the directors opinion there is no overall control of the company.