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REGISTERED NUMBER: 07603062












BOSTON HEATING LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






BOSTON HEATING LIMITED (REGISTERED NUMBER: 07603062)

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










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


BOSTON HEATING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: M Pocklington





SECRETARY: M Pocklington





REGISTERED OFFICE: 26 Ida Road
Skegness
Lincolnshire
PE25 2AR





REGISTERED NUMBER: 07603062





ACCOUNTANTS: Dexter & Sharpe (Boston)
The Old Vicarage
Church Close
Boston
Lincolnshire
PE21 6NA

BOSTON HEATING LIMITED (REGISTERED NUMBER: 07603062)

ABRIDGED BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 12,000 13,000
Tangible assets 4 5,076 3,746
17,076 16,746

CURRENT ASSETS
Stocks 30,000 37,000
Debtors 5 57,582 85,950
Cash at bank and in hand 20,529 21,801
108,111 144,751
CREDITORS
Amounts falling due within one year 103,357 110,668
NET CURRENT ASSETS 4,754 34,083
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,830

50,829

CREDITORS
Amounts falling due after more than one
year

(17,062

)

(21,221

)

PROVISIONS FOR LIABILITIES (670 ) (657 )
NET ASSETS 4,098 28,951

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 3,998 28,851
4,098 28,951

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.

BOSTON HEATING LIMITED (REGISTERED NUMBER: 07603062)

ABRIDGED BALANCE SHEET - continued
30 APRIL 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 27 January 2025 and were signed by:





M Pocklington - Director


BOSTON HEATING LIMITED (REGISTERED NUMBER: 07603062)

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


1. 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 2012, is being amortised evenly over its estimated useful life of twenty five 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.

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 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.

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.

BOSTON HEATING LIMITED (REGISTERED NUMBER: 07603062)

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


1. ACCOUNTING POLICIES - continued

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

3. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023
and 30 April 2024 26,724
AMORTISATION
At 1 May 2023 13,724
Amortisation for year 1,000
At 30 April 2024 14,724
NET BOOK VALUE

At 30 April 2024 12,000
At 30 April 2023 13,000

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 28,174
Additions 3,022
At 30 April 2024 31,196
DEPRECIATION
At 1 May 2023 24,428
Charge for year 1,692
At 30 April 2024 26,120
NET BOOK VALUE
At 30 April 2024 5,076
At 30 April 2023 3,746

BOSTON HEATING LIMITED (REGISTERED NUMBER: 07603062)

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


5. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other debtors - 15,987

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
M Pocklington
Balance outstanding at start of year - 49,192
Amounts advanced (27,321 ) -
Amounts repaid - (49,192 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (27,321 ) -