LIVE BORDERS LIMITED

1. LIVE BORDERS LIMITED 2016-03-24 → present
2. BORDERS SPORT AND LEISURE TRUST 2003-02-07 → 2016-03-24

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Azets Audit Services

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's or the parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. The financial Statements have been prepared on the going concern basis, as management believe that the charity has sufficient assets and funds post balance sheet date, to meet the annual cash commitments required to service the long-term liabilities. The Board of Trustees has approved a budget for 2025/26 and considered the long-term support of Scottish Borders Council via their management fee contribution. Scottish Borders Council have also provided a letter of support indicating their ongoing commitment to support Live Borders for a period of 12 months from the date of signing the financial statements. The Trustees consider it appropriate to prepare the financial statement on a going concern basis.”

Group structure

1. LIVE BORDERS LIMITED · parent
   1. Borders Sport and Leisure Enterprises Limited 100%

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

6

last 12 months

Capital events

0

last 24 months

Officers appointed

2

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +20.9%

  £9,387,240 → £11,353,426

• Cash

  +36.1%

  £1,780,536 → £2,423,487

• Net assets

  -73.5%

  £6,515,016 → £1,724,112

• Employees

  +1%

  395 → 399

• Wages

  +4.5%

  £6,280,691 → £6,562,467

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers