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REGISTERED NUMBER: 04301114 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2024

FOR

BOYLANS (TV) LIMITED

BOYLANS (TV) LIMITED (REGISTERED NUMBER: 04301114)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BOYLANS (TV) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2024







DIRECTOR: M Boylan





REGISTERED OFFICE: 6A Central Terrace
Edlington
Doncaster
South Yorkshire
DN12 1DH





REGISTERED NUMBER: 04301114 (England and Wales)





ACCOUNTANTS: Leesing Marrison Lee & Co
Chartered Certified Accountants
46 Main Street
Mexborough
South Yorkshire
S64 9DU

BOYLANS (TV) LIMITED (REGISTERED NUMBER: 04301114)

BALANCE SHEET
31ST MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 93,872 95,406
Investments 6 25,894 24,176
119,766 119,582

CURRENT ASSETS
Stocks 105,000 93,773
Debtors 7 112,409 105,425
Cash at bank and in hand 344,578 515,402
561,987 714,600
CREDITORS
Amounts falling due within one year 8 226,397 226,718
NET CURRENT ASSETS 335,590 487,882
TOTAL ASSETS LESS CURRENT
LIABILITIES

455,356

607,464

PROVISIONS FOR LIABILITIES 2,021 1,795
NET ASSETS 453,335 605,669

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 443,335 595,669
SHAREHOLDERS' FUNDS 453,335 605,669

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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 17th July 2024 and were signed by:




M Boylan - Director


BOYLANS (TV) LIMITED (REGISTERED NUMBER: 04301114)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024

1. STATUTORY INFORMATION

Boylans (TV) 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 10% on reducing balance
Motor vehicles - 20% on reducing balance

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

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.

Hire purchase and leasing commitments
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.

BOYLANS (TV) LIMITED (REGISTERED NUMBER: 04301114)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2023
and 31st March 2024 45,000
AMORTISATION
At 1st April 2023
and 31st March 2024 45,000
NET BOOK VALUE
At 31st March 2024 -
At 31st March 2023 -

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and Motor
property property machinery vehicles Totals
£    £    £    £    £   
COST
At 1st April 2023
and 31st March 2024 85,000 5,300 6,151 10,750 107,201
DEPRECIATION
At 1st April 2023 - 530 4,917 6,348 11,795
Charge for year - 530 123 881 1,534
At 31st March 2024 - 1,060 5,040 7,229 13,329
NET BOOK VALUE
At 31st March 2024 85,000 4,240 1,111 3,521 93,872
At 31st March 2023 85,000 4,770 1,234 4,402 95,406

Freehold property has been depreciated at 0% in line with FRS 102, as in the opinion of the director the residual value is at least equal to cost.

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1st April 2023 24,176
Share of profit/(loss) 1,718
At 31st March 2024 25,894
NET BOOK VALUE
At 31st March 2024 25,894
At 31st March 2023 24,176

BOYLANS (TV) LIMITED (REGISTERED NUMBER: 04301114)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 110,796 103,594
Other debtors 1,613 1,831
112,409 105,425

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 36,416 26,727
Taxation and social security 7,993 22,513
Other creditors 181,988 177,478
226,397 226,718

9. ULTIMATE CONTROLLING PARTY

The controlling party is M Boylan.