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ELEMENTIS BOILER EXPERTS LTD

Registered Number
12496015
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

ELEMENTIS BOILER EXPERTS LTD
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

CHANEY, Grant Aaron
ZEMSKOVA, Tatiana Sergeevna

Registered Address

2 Colchester Road
St. Osyth
Clacton-On-Sea
CO16 8HA

Registered Number

12496015 (England and Wales)
ELEMENTIS BOILER EXPERTS LTD
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,4914,419
3,4914,419
Current assets
Stocks45,0002,500
Debtors55,6792,243
Cash at bank and on hand12,64721,589
23,32626,332
Creditors amounts falling due within one year6(21,852)(24,494)
Net current assets (liabilities)1,4741,838
Total assets less current liabilities4,9656,257
Provisions for liabilities7(873)-
Net assets4,0926,257
Capital and reserves
Called up share capital100100
Profit and loss account3,9926,157
Shareholders' funds4,0926,257
The financial statements were approved and authorised for issue by the Board of Directors on 20 March 2025, and are signed on its behalf by:
CHANEY, Grant Aaron
Director
ZEMSKOVA, Tatiana Sergeevna
Director

Registered Company No. 12496015
ELEMENTIS BOILER EXPERTS LTD
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: 25% Reducing Balance

Reducing balance (%)
Plant and machinery25
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 December 234,1672,7086,875
Additions235-235
At 30 November 244,4022,7087,110
Depreciation and impairment
At 01 December 231,5019552,456
Charge for year7254381,163
At 30 November 242,2261,3933,619
Net book value
At 30 November 242,1761,3153,491
At 30 November 232,6661,7534,419
4.Stocks

2024

2023

££
Other stocks5,0002,500
Total5,0002,500
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,5661,759
Other debtors1,741484
Prepayments and accrued income372-
Total5,6792,243
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables9,6736,550
Bank borrowings and overdrafts-8,268
Taxation and social security11,7698,566
Finance lease and HP contracts-1,110
Other creditors410-
Total21,85224,494
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)873-
Total873-
8.Directors advances, credits and guarantees
Included within other creditors are amounts owed to the directors of £361 (2023 - £5 debtor). Interest has been charged at 2.5% on the amounts overdrawn during the year.