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REGISTERED NUMBER: 04917446 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

BOULTER HEATING LIMITED

BOULTER HEATING LIMITED (REGISTERED NUMBER: 04917446)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BOULTER HEATING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: P Boulter
L Ford





SECRETARY: Mrs C Hudson





REGISTERED OFFICE: 20 Ridgewell Road
Great Yeldham
Halstead
Essex
CO9 4RG





REGISTERED NUMBER: 04917446 (England and Wales)





ACCOUNTANTS: Paul Dawson & Co Limited
The Old Courthouse
26A Church Street
Bishops Stortford
Hertfordshire
CM23 2LY

BOULTER HEATING LIMITED (REGISTERED NUMBER: 04917446)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 17,910 23,880
17,910 23,880

CURRENT ASSETS
Stocks 6 3,750 5,500
Debtors 7 955 1,379
Cash at bank 14,790 46,330
19,495 53,209
CREDITORS
Amounts falling due within one year 8 36,068 41,850
NET CURRENT (LIABILITIES)/ASSETS (16,573 ) 11,359
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,337

35,239

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 1,137 35,039
SHAREHOLDERS' FUNDS 1,337 35,239

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2024 and were signed on its behalf by:



P Boulter - Director



L Ford - Director


BOULTER HEATING LIMITED (REGISTERED NUMBER: 04917446)

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


1. STATUTORY INFORMATION

Boulter Heating 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 2003, is being amortised evenly over its estimated useful life of eight years, from the year ended 31st October 2015.

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.

Plant & machinery - 25% on reducing balance
Motor vehicles - 25% 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2022
and 31 October 2023 32,657
AMORTISATION
At 1 November 2022
and 31 October 2023 32,657
NET BOOK VALUE
At 31 October 2023 -
At 31 October 2022 -

BOULTER HEATING LIMITED (REGISTERED NUMBER: 04917446)

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


5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 November 2022
and 31 October 2023 33,100 76,468 109,568
DEPRECIATION
At 1 November 2022 28,146 57,542 85,688
Charge for year 1,238 4,732 5,970
At 31 October 2023 29,384 62,274 91,658
NET BOOK VALUE
At 31 October 2023 3,716 14,194 17,910
At 31 October 2022 4,954 18,926 23,880

6. STOCKS
2023 2022
£    £   
Stocks 3,750 5,500

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Prepayments 955 1,379

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 3,132 6,111
Taxation and social security 27,502 31,249
Other creditors 5,434 4,490
36,068 41,850