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Company Registration No. 09135275 (England and Wales)
BORA ENTERPRISE LIMITED Unaudited accounts for the year ended 31 July 2017
BORA ENTERPRISE LIMITED Unaudited accounts Contents
Page
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BORA ENTERPRISE LIMITED Company Information for the year ended 31 July 2017
Director
Mrs Bora Yun
Company Number
09135275 (England and Wales)
Registered Office
UNIT KR061 KINGSPARK BUSINESS CENTRE 152-178 KINGSTON ROAD NEW MALDEN SURREY KT3 3ST ENGLAND
Accountants
FURUICHOI & CO Mr A Raja, ACA 259-269 Old Marylebone Road London NW1 5RA
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BORA ENTERPRISE LIMITED Statement of financial position as at 31 July 2017
2017 
2016 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,434 
3,088 
Current assets
Inventories
5
1,500 
27,500 
Debtors
6
51,161 
10,504 
Cash at bank and in hand
36,824 
34,725 
89,485 
72,729 
Creditors: amounts falling due within one year
7
(20,741)
(5,300)
Net current assets
68,744 
67,429 
Total assets less current liabilities
72,178 
70,517 
Creditors: amounts falling due after more than one year
8
(50,000)
(50,000)
Net assets
22,178 
20,517 
Capital and reserves
Called up share capital
9
1,000 
1,000 
Profit and loss account
21,178 
19,517 
Shareholders' funds
22,178 
20,517 
For the year ending 31 July 2017 the company was entitled to exemption from audit 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 8 November 2017.
Mrs Bora Yun Director Company Registration No. 09135275
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BORA ENTERPRISE LIMITED Notes to the Accounts for the year ended 31 July 2017
1
Statutory information
BORA ENTERPRISE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09135275. The registered office is UNIT KR061 KINGSPARK BUSINESS CENTRE, 152-178 KINGSTON ROAD, NEW MALDEN, SURREY, KT3 3ST, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 July 2017 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2015. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on reducing balance
Computer equipment
25% on reducing balance
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BORA ENTERPRISE LIMITED Notes to the Accounts for the year ended 31 July 2017
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2016
- 
4,118 
4,118 
Additions
952 
539 
1,491 
At 31 July 2017
952 
4,657 
5,609 
Depreciation
At 1 August 2016
- 
1,030 
1,030 
Charge for the year
238 
907 
1,145 
At 31 July 2017
238 
1,937 
2,175 
Net book value
At 31 July 2017
714 
2,720 
3,434 
At 31 July 2016
- 
3,088 
3,088 
5
Inventories
2017 
2016 
£ 
£ 
Finished goods
1,500 
27,500 
1,500 
27,500 
6
Debtors
2017 
2016 
£ 
£ 
Trade debtors
30,299 
9,490 
Other debtors
20,862 
1,014 
51,161 
10,504 
7
Creditors: amounts falling due within one year
2017 
2016 
£ 
£