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REGISTERED NUMBER: 08093906 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2023

FOR

COMMERCIAL BOILER SERVICES LTD

COMMERCIAL BOILER SERVICES LTD (REGISTERED NUMBER: 08093906)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


COMMERCIAL BOILER SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2023







DIRECTOR: A Beck





SECRETARY: Mrs K Beck





REGISTERED OFFICE: 31 The Wardens
Kenilworth
Warwickshire
CV8 2UH





REGISTERED NUMBER: 08093906 (England and Wales)





ACCOUNTANTS: Clive Shedd & Co
Chartered Accountants
232 Sladepool Farm Road
Birmingham
B14 5EE

COMMERCIAL BOILER SERVICES LTD (REGISTERED NUMBER: 08093906)

STATEMENT OF FINANCIAL POSITION
31 JANUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 15,327 20,298

CURRENT ASSETS
Debtors 6 7,960 5,636
Cash at bank 2,437 1,558
10,397 7,194
CREDITORS
Amounts falling due within one year 7 17,176 12,899
NET CURRENT LIABILITIES (6,779 ) (5,705 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,548

14,593

CREDITORS
Amounts falling due after more than one
year

8

(3,435

)

(10,037

)

PROVISIONS FOR LIABILITIES (2,915 ) (3,860 )
NET ASSETS 2,198 696

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 2,098 596
SHAREHOLDERS' FUNDS 2,198 696

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 profit or loss 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.

COMMERCIAL BOILER SERVICES LTD (REGISTERED NUMBER: 08093906)

STATEMENT OF FINANCIAL POSITION - continued
31 JANUARY 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 October 2023 and were signed by:





A Beck - Director


COMMERCIAL BOILER SERVICES LTD (REGISTERED NUMBER: 08093906)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

1. STATUTORY INFORMATION

Commercial Boiler Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The company's functional and presentation currency is the pound sterling, rounded to the nearest £.

Significant judgements and estimates
In preparing these financial statements the company's management make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities at the statement of financial position date and the amounts reported in the income statement for the year under review.

The nature of estimates means that the actual outcome could differ and the company's management consider there are no estimates or assumptions that have a significant risk of causing a material adjustment to the amounts reported for assets and liabilities within the next financial year.

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.

Plant and machinery etc.-33% on cost and 25% on reducing balance

Tangible fixed assets are initially recorded at cost.

Financial instruments
Basic financial assets and liabilities are initially recognised at transaction price and are subsequently measured at amortised cost.

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the statement of financial position and are depreciated over their estimated useful lives. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

COMMERCIAL BOILER SERVICES LTD (REGISTERED NUMBER: 08093906)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2023

3. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company contributes to defined contribution pension schemes. Contributions payable by the company are charged to profit or loss in the period to which they relate.

Employee benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the amount expected to be paid in exchange for that service.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2022 41,569
Additions 894
At 31 January 2023 42,463
DEPRECIATION
At 1 February 2022 21,271
Charge for year 5,865
At 31 January 2023 27,136
NET BOOK VALUE
At 31 January 2023 15,327
At 31 January 2022 20,298


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 7,414 4,427
Other debtors - 481
Prepayments and accrued income 546 728
7,960 5,636

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 6,601 6,241
Trade creditors 964 1,157
Taxation and social security 5,827 1,882
Other creditors 20 -
Accruals and deferred income 3,764 3,619
17,176 12,899

COMMERCIAL BOILER SERVICES LTD (REGISTERED NUMBER: 08093906)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 3,435 10,037

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 10,036 16,278

Hire purchase liabilities are secured by a charge over the tangible fixed asset concerned.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100