IRIS Accounts Production v24.1.9.2 03592740 director 1.7.23 30.6.24 30.6.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh035927402023-06-30035927402024-06-30035927402023-07-012024-06-30035927402022-06-30035927402022-07-012023-06-30035927402023-06-3003592740ns15:EnglandWales2023-07-012024-06-3003592740ns14:PoundSterling2023-07-012024-06-3003592740ns10:Director12023-07-012024-06-3003592740ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3003592740ns10:SmallEntities2023-07-012024-06-3003592740ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3003592740ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3003592740ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3003592740ns10:FullAccounts2023-07-012024-06-3003592740ns10:CompanySecretary12023-07-012024-06-3003592740ns10:RegisteredOffice2023-07-012024-06-3003592740ns5:CurrentFinancialInstruments2024-06-3003592740ns5:CurrentFinancialInstruments2023-06-3003592740ns5:Non-currentFinancialInstruments2024-06-3003592740ns5:Non-currentFinancialInstruments2023-06-3003592740ns5:ShareCapital2024-06-3003592740ns5:ShareCapital2023-06-3003592740ns5:RetainedEarningsAccumulatedLosses2024-06-3003592740ns5:RetainedEarningsAccumulatedLosses2023-06-3003592740ns5:PlantMachinery2023-07-012024-06-3003592740ns5:FurnitureFittings2023-07-012024-06-3003592740ns5:MotorVehicles2023-07-012024-06-3003592740ns5:PlantMachinery2023-06-3003592740ns5:FurnitureFittings2023-06-3003592740ns5:MotorVehicles2023-06-3003592740ns5:PlantMachinery2024-06-3003592740ns5:FurnitureFittings2024-06-3003592740ns5:MotorVehicles2024-06-3003592740ns5:PlantMachinery2023-06-3003592740ns5:FurnitureFittings2023-06-3003592740ns5:MotorVehicles2023-06-3003592740ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-06-3003592740ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-07-012024-06-3003592740ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-06-3003592740ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-06-3003592740ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-06-3003592740ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-30035927401ns10:Director12023-06-30035927401ns10:Director12022-06-30035927401ns10:Director12023-07-012024-06-30035927401ns10:Director12022-07-012023-06-30035927401ns10:Director12024-06-30035927401ns10:Director12023-06-30
REGISTERED NUMBER: 03592740 (England and Wales)















Boiler Burner Maintenance Limited

Unaudited Financial Statements

for the Year Ended 30 June 2024






Boiler Burner Maintenance Limited (Registered number: 03592740)






Contents of the Financial Statements
for the Year Ended 30 June 2024




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 2024







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: Xeinadin South Wales & West Limited
Accountants & Business Advisors
11 New Street
Pontnewydd
Cwmbran
NP44 1EE

Boiler Burner Maintenance Limited (Registered number: 03592740)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 171,159 163,265

CURRENT ASSETS
Stocks 20,267 8,073
Debtors 5 318,690 356,596
Cash at bank and in hand 144,447 232,633
483,404 597,302
CREDITORS
Amounts falling due within one year 6 205,532 217,229
NET CURRENT ASSETS 277,872 380,073
TOTAL ASSETS LESS CURRENT
LIABILITIES

449,031

543,338

CREDITORS
Amounts falling due after more than one year 7 10,593 15,852
NET ASSETS 438,438 527,486

CAPITAL AND RESERVES
Called up share capital 600 600
Retained earnings 437,838 526,886
438,438 527,486

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 2 January 2025 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 2024

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 reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance

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 2024

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 11 (2023 - 12 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 July 2023 70,065 77,499 180,514 328,078
Additions - 1,513 44,870 46,383
Disposals (10,898 ) (59,223 ) - (70,121 )
At 30 June 2024 59,167 19,789 225,384 304,340
DEPRECIATION
At 1 July 2023 34,564 66,483 63,766 164,813
Charge for year 7,100 2,203 29,186 38,489
Eliminated on disposal (10,898 ) (59,223 ) - (70,121 )
At 30 June 2024 30,766 9,463 92,952 133,181
NET BOOK VALUE
At 30 June 2024 28,401 10,326 132,432 171,159
At 30 June 2023 35,501 11,016 116,748 163,265

Boiler Burner Maintenance Limited (Registered number: 03592740)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

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 2023
and 30 June 2024 29,990
DEPRECIATION
At 1 July 2023 7,498
Charge for year 5,623
At 30 June 2024 13,121
NET BOOK VALUE
At 30 June 2024 16,869
At 30 June 2023 22,492

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 295,707 323,329
Other debtors 22,983 33,267
318,690 356,596

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts 5,259 4,892
Trade creditors 138,145 144,601
Taxation and social security 48,344 64,192
Other creditors 13,784 3,544
205,532 217,229

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts 10,593 15,852

8. SECURED DEBTS

The following secured debts are included within creditors:

30.6.24 30.6.23
£    £   
Hire purchase contracts 15,852 20,744

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 2024

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

30.6.24 30.6.23
£    £   
S A J Gooding
Balance outstanding at start of year 623 698
Amounts advanced 15 -
Amounts repaid - (75 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 638 623