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REGISTERED NUMBER: 03592740 (England and Wales)















Boiler Burner Maintenance Limited

Unaudited Financial Statements

for the Year Ended 30 June 2023






Boiler Burner Maintenance Limited (Registered number: 03592740)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Boiler Burner Maintenance Limited

Company Information
for the Year Ended 30 June 2023







DIRECTOR: S A J Gooding





SECRETARY: L Gooding





REGISTERED OFFICE: Unit 317, Woodside Way
Springvale Ind Estate
Cwmbran
NP44 5BR





REGISTERED NUMBER: 03592740 (England and Wales)





ACCOUNTANTS: Griffiths Green Arnold
Accountants & Business Advisors
11 New Street
Pontnewydd
Cwmbran
NP44 1EE

Boiler Burner Maintenance Limited (Registered number: 03592740)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 163,265 161,543

CURRENT ASSETS
Stocks 8,073 26,073
Debtors 5 356,596 284,522
Cash at bank and in hand 232,633 186,778
597,302 497,373
CREDITORS
Amounts falling due within one year 6 217,229 161,155
NET CURRENT ASSETS 380,073 336,218
TOTAL ASSETS LESS CURRENT
LIABILITIES

543,338

497,761

CREDITORS
Amounts falling due after more than one year 7 15,852 20,744
NET ASSETS 527,486 477,017

CAPITAL AND RESERVES
Called up share capital 600 600
Retained earnings 526,886 476,417
527,486 477,017

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 11 December 2023 and were signed by:





S A J Gooding - Director


Boiler Burner Maintenance Limited (Registered number: 03592740)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Boiler Burner Maintenance 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. ACCOUNTING POLICIES

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

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost

Stocks
Stocks 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 stocks to their present location and condition.

Taxation
Taxation 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 taxation 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Boiler Burner Maintenance Limited (Registered number: 03592740)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 12 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 July 2022 70,065 79,910 134,525 284,500
Additions - 665 59,989 60,654
Disposals - (3,076 ) (14,000 ) (17,076 )
At 30 June 2023 70,065 77,499 180,514 328,078
DEPRECIATION
At 1 July 2022 22,728 62,803 37,426 122,957
Charge for year 11,836 3,730 30,132 45,698
Eliminated on disposal - (50 ) (3,792 ) (3,842 )
At 30 June 2023 34,564 66,483 63,766 164,813
NET BOOK VALUE
At 30 June 2023 35,501 11,016 116,748 163,265
At 30 June 2022 47,337 17,107 97,099 161,543

Boiler Burner Maintenance Limited (Registered number: 03592740)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 July 2022
and 30 June 2023 29,990
DEPRECIATION
Charge for year 7,498
At 30 June 2023 7,498
NET BOOK VALUE
At 30 June 2023 22,492
At 30 June 2022 29,990

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 323,329 244,102
Other debtors 33,267 40,420
356,596 284,522

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Hire purchase contracts 4,892 4,525
Trade creditors 144,601 96,747
Taxation and social security 64,192 49,892
Other creditors 3,544 9,991
217,229 161,155

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.23 30.6.22
£    £   
Hire purchase contracts 15,852 20,744

8. SECURED DEBTS

The following secured debts are included within creditors:

30.6.23 30.6.22
£    £   
Hire purchase contracts 20,744 25,269

The net obligations under hire purchase contracts are secured on the assets to which they relate.

Boiler Burner Maintenance Limited (Registered number: 03592740)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2023 and 30 June 2022:

30.6.23 30.6.22
£    £   
S A J Gooding
Balance outstanding at start of year 698 58,470
Amounts repaid (75 ) (57,772 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 623 698