IRIS Accounts Production v24.3.2.46 04720496 director 1.5.23 30.4.24 30.4.24 false true false false false true false Ordinary 1.00000 Ordinary A Shares 1.00000 Ordinary B Shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh047204962023-04-30047204962024-04-30047204962023-05-012024-04-30047204962022-04-30047204962022-05-012023-04-30047204962023-04-3004720496ns15:EnglandWales2023-05-012024-04-3004720496ns14:PoundSterling2023-05-012024-04-3004720496ns10:Director12023-05-012024-04-3004720496ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3004720496ns10:SmallEntities2023-05-012024-04-3004720496ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3004720496ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3004720496ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3004720496ns10:FullAccounts2023-05-012024-04-300472049612023-05-012024-04-3004720496ns10:OrdinaryShareClass12023-05-012024-04-3004720496ns10:OrdinaryShareClass22023-05-012024-04-3004720496ns10:OrdinaryShareClass32023-05-012024-04-3004720496ns10:CompanySecretary12023-05-012024-04-3004720496ns10:RegisteredOffice2023-05-012024-04-3004720496ns5:CurrentFinancialInstruments2024-04-3004720496ns5:CurrentFinancialInstruments2023-04-3004720496ns5:ShareCapital2024-04-3004720496ns5:ShareCapital2023-04-3004720496ns5:RetainedEarningsAccumulatedLosses2024-04-3004720496ns5:RetainedEarningsAccumulatedLosses2023-04-3004720496ns5:NetGoodwill2023-05-012024-04-3004720496ns5:LeaseholdImprovements2023-05-012024-04-3004720496ns5:PlantMachinery2023-05-012024-04-3004720496ns5:MotorVehicles2023-05-012024-04-3004720496ns5:ComputerEquipment2023-05-012024-04-3004720496ns5:NetGoodwill2023-04-3004720496ns5:NetGoodwill2024-04-3004720496ns5:NetGoodwill2023-04-3004720496ns5:LeaseholdImprovements2023-04-3004720496ns5:PlantMachinery2023-04-3004720496ns5:MotorVehicles2023-04-3004720496ns5:ComputerEquipment2023-04-3004720496ns5:LeaseholdImprovements2024-04-3004720496ns5:PlantMachinery2024-04-3004720496ns5:MotorVehicles2024-04-3004720496ns5:ComputerEquipment2024-04-3004720496ns5:LeaseholdImprovements2023-04-3004720496ns5:PlantMachinery2023-04-3004720496ns5:MotorVehicles2023-04-3004720496ns5:ComputerEquipment2023-04-3004720496ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-3004720496ns5:WithinOneYearns5:CurrentFinancialInstruments2023-04-3004720496ns5:DeferredTaxation2023-04-3004720496ns5:OtherProvisionsContingentLiabilities2023-04-3004720496ns5:DeferredTaxation2023-05-012024-04-3004720496ns5:OtherProvisionsContingentLiabilities2023-05-012024-04-3004720496ns5:DeferredTaxation2024-04-3004720496ns5:OtherProvisionsContingentLiabilities2024-04-3004720496ns10:OrdinaryShareClass12024-04-3004720496ns10:OrdinaryShareClass22024-04-3004720496ns10:OrdinaryShareClass32024-04-30
REGISTERED NUMBER: 04720496 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

BURNER BOILER SERVICES LTD

BURNER BOILER SERVICES LTD (REGISTERED NUMBER: 04720496)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BURNER BOILER SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: S Edwards





SECRETARY: R Edwards





REGISTERED OFFICE: 27 Hardwick Park
Banbury
Oxfordshire
OX16 1YE





REGISTERED NUMBER: 04720496 (England and Wales)





ACCOUNTANTS: Astral Accountancy Services Limited
2B Marston House
Cromwell Business Park
Chipping Norton
Oxfordshire
OX7 5SR

BURNER BOILER SERVICES LTD (REGISTERED NUMBER: 04720496)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 9,682 12,174
9,682 12,174

CURRENT ASSETS
Stocks 6 840 400
Debtors 7 14,984 11,204
Cash at bank 6,139 24,240
21,963 35,844
CREDITORS
Amounts falling due within one year 8 27,439 35,502
NET CURRENT (LIABILITIES)/ASSETS (5,476 ) 342
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,206

12,516

PROVISIONS FOR LIABILITIES 9 3,571 10,910
NET ASSETS 635 1,606

CAPITAL AND RESERVES
Called up share capital 10 150 150
Retained earnings 485 1,456
SHAREHOLDERS' FUNDS 635 1,606

BURNER BOILER SERVICES LTD (REGISTERED NUMBER: 04720496)

BALANCE SHEET - continued
30 APRIL 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 23 January 2025 and were signed by:





S Edwards - Director


BURNER BOILER SERVICES LTD (REGISTERED NUMBER: 04720496)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Burner Boiler Services Ltd 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.

Significant judgements and estimates
The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in the accounting policies below.

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised for the provision of services is recognised when it is probably that an economic benefit will flow to the entity and the revenue and costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured.

Goodwill
Goodwill has been written off evenly over its estimated life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvement to Property - in accordance with the property
Tools & Equipment - 25% on reducing balance
Motor Vehicles - 25% on reducing balance
Office Equipment - 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.

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.

BURNER BOILER SERVICES LTD (REGISTERED NUMBER: 04720496)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued

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.

Provisions
Provisions are recognised when the Company has a present obligation as a result of past events, if it is probable that an outflow of funds will be required to settle the obligation and a realisable estimate of the amount and obligation can be made.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 30,000
AMORTISATION
At 1 May 2023
and 30 April 2024 30,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

BURNER BOILER SERVICES LTD (REGISTERED NUMBER: 04720496)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

5. TANGIBLE FIXED ASSETS
Improvement
to Tools & Motor Office
Property Equipment Vehicles Equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 23,190 6,886 19,999 12,833 62,908
Additions - 358 - - 358
At 30 April 2024 23,190 7,244 19,999 12,833 63,266
DEPRECIATION
At 1 May 2023 17,526 6,244 18,873 8,091 50,734
Charge for year 1,131 253 281 1,185 2,850
At 30 April 2024 18,657 6,497 19,154 9,276 53,584
NET BOOK VALUE
At 30 April 2024 4,533 747 845 3,557 9,682
At 30 April 2023 5,664 642 1,126 4,742 12,174

6. STOCKS
2024 2023
£    £   
Stocks 840 400

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade Debtors 14,498 10,493
Prepayments 486 711
14,984 11,204

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 596 698
Tax 232 770
PAYE & other taxes (101 ) (97 )
VAT 4,537 6,467
Director's current account 20,175 25,664
Accrued expenses 2,000 2,000
27,439 35,502

BURNER BOILER SERVICES LTD (REGISTERED NUMBER: 04720496)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 1,782 2,305
Remedial Provisions 1,789 8,605
3,571 10,910

Deferred Remedial
tax Provisions
£    £   
Balance at 1 May 2023 2,305 8,605
Credit to Income Statement during year (523 ) (6,816 )
Balance at 30 April 2024 1,782 1,789

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100
25 Ordinary A Shares £1 25 25
25 Ordinary B Shares £1 25 25
150 150