Abbreviated Company Accounts - BORJIA LIMITED

07752822 BORJIA LIMITED 2013-12-31 false 2013-01-01 2013-12-31 true 07752822 2013-01-01 2013-12-31 07752822 2013-12-31 07752822 2012-12-31 07752822 uk-gaap-cd-bus:Director1 2013-01-01 2013-12-31 07752822 uk-gaap-cd-bus:Director2 2013-01-01 2013-12-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-01-01 2013-12-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-12-31 uk-gaap-cd-bus:OrdinaryShareClass1 2012-12-31 iso4217:GBP shares

Registered Number 07752822

BORJIA LIMITED

Abbreviated Accounts

31 December 2013

BORJIA LIMITED Registered Number 07752822

Abbreviated Balance Sheet as at 31 December 2013

	Notes	2013	2012
		£	£
Fixed assets
Tangible assets	2	114,131	140,000
		114,131	140,000
Current assets
Stocks		2,550	8,900
Debtors		722	-
Cash at bank and in hand		14,133	1,574
		17,405	10,474
Creditors: amounts falling due within one year		(161,203)	(190,689)
Net current assets (liabilities)		(143,798)	(180,215)
Total assets less current liabilities		(29,667)	(40,215)
Total net assets (liabilities)		(29,667)	(40,215)
Capital and reserves
Called up share capital	3	100	100
Profit and loss account		(29,767)	(40,315)
Shareholders' funds		(29,667)	(40,215)

For the year ending 31 December 2013 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 2014

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 2013

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 estimated 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 2013	172,083
Additions	6,002
Disposals	(5,672)
Revaluations	-
Transfers	-
At 31 December 2013	172,413
Depreciation
At 1 January 2013	32,083
Charge for the year	27,333
On disposals	(1,134)
At 31 December 2013	58,282
Net book values
At 31 December 2013	114,131
At 31 December 2012	140,000

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

	2013 £	2012 £
100 Ordinary shares of £1 each	100	100

In the director's opinion there is no overall control of the company.