IRIS Accounts Production v23.1.5.20 06826719 Board of Directors 1.4.22 31.3.23 31.3.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh068267192022-03-31068267192023-03-31068267192022-04-012023-03-31068267192021-03-31068267192021-04-012022-03-31068267192022-03-3106826719ns15:EnglandWales2022-04-012023-03-3106826719ns14:PoundSterling2022-04-012023-03-3106826719ns10:Director12022-04-012023-03-3106826719ns10:PrivateLimitedCompanyLtd2022-04-012023-03-3106826719ns10:SmallEntities2022-04-012023-03-3106826719ns10:AuditExemptWithAccountantsReport2022-04-012023-03-3106826719ns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3106826719ns10:SmallCompaniesRegimeForAccounts2022-04-012023-03-3106826719ns10:AbridgedAccounts2022-04-012023-03-3106826719ns10:OrdinaryShareClass12022-04-012023-03-3106826719ns10:Director22022-04-012023-03-3106826719ns10:RegisteredOffice2022-04-012023-03-3106826719ns5:CurrentFinancialInstruments2023-03-3106826719ns5:CurrentFinancialInstruments2022-03-3106826719ns5:ShareCapital2023-03-3106826719ns5:ShareCapital2022-03-3106826719ns5:RetainedEarningsAccumulatedLosses2023-03-3106826719ns5:RetainedEarningsAccumulatedLosses2022-03-3106826719ns5:PlantMachinery2022-04-012023-03-3106826719ns10:OrdinaryShareClass12023-03-31
REGISTERED NUMBER: 06826719 (England and Wales)















C T BOILER SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023






C T BOILER SERVICES LIMITED (REGISTERED NUMBER: 06826719)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023










Page

Company information 1

Accountants' report 2

Abridged statement of financial position 3 to 4

Notes to the financial statements 5 to 7


C T BOILER SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2023







Directors: C P Terry
T C Terry





Registered office: Gwenddwr
Lon Merllyn
Criccieth
Gwynedd
LL52 0HT





Registered number: 06826719 (England and Wales)





Accountants: Menzies LLP
Richmond House
Walkern Road
Stevenage
Hertfordshire
SG1 3QP

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
C T BOILER SERVICES LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C T Boiler Services Limited for the year ended 31st March 2023 which comprise the Income statement, Abridged Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of C T Boiler Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C T Boiler Services Limited and state those matters that we have agreed to state to the Board of Directors of C T Boiler Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C T Boiler Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C T Boiler Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C T Boiler Services Limited. You consider that C T Boiler Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of C T Boiler Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Menzies LLP
Richmond House
Walkern Road
Stevenage
Hertfordshire
SG1 3QP


17th October 2023

C T BOILER SERVICES LIMITED (REGISTERED NUMBER: 06826719)

ABRIDGED STATEMENT OF FINANCIAL POSITION
31ST MARCH 2023

2023 2022
Notes £    £   
FIXED ASSETS
Property, plant and equipment 5 - 173

CURRENT ASSETS
Inventories 6,000 6,000
Debtors 60,165 46,801
Cash at bank 131,624 134,907
197,789 187,708
CREDITORS
Amounts falling due within one year (37,762 ) (40,874 )
NET CURRENT ASSETS 160,027 146,834
TOTAL ASSETS LESS CURRENT
LIABILITIES

160,027

147,007

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 159,927 146,907
SHAREHOLDERS' FUNDS 160,027 147,007

C T BOILER SERVICES LIMITED (REGISTERED NUMBER: 06826719)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
31ST MARCH 2023


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

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

The directors acknowledge their 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of financial position for the year ended 31st March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th October 2023 and were signed on its behalf by:





C P Terry - Director


C T BOILER SERVICES LIMITED (REGISTERED NUMBER: 06826719)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023


1. STATUTORY INFORMATION

C T Boiler Services Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
No significant judgements or estimates have had to be made by the directors in preparing these financial statements.

Revenue
Revenue represents the total invoice value, excluding value added tax, trade discounts and all other taxes of sales made during the year.

Revenue Recognition
Revenue is recognised in the income statement at the date the service is provided.

Property, plant and equipment
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

Inventories
Inventories and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in the income statement. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the income statement.


C T BOILER SERVICES LIMITED (REGISTERED NUMBER: 06826719)

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


3. ACCOUNTING POLICIES - continued
Tax
Tax for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred tax assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

4. EMPLOYEES AND DIRECTORS

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

5. PROPERTY, PLANT AND EQUIPMENT
Totals
£   
Cost
At 1st April 2022
and 31st March 2023 1,164
Depreciation
At 1st April 2022 991
Charge for year 173
At 31st March 2023 1,164
Net book value
At 31st March 2023 -
At 31st March 2022 173

C T BOILER SERVICES LIMITED (REGISTERED NUMBER: 06826719)

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


6. CALLED UP SHARE CAPITAL

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