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Registered number: 14668799
B M Pool Heating Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Hancock & Hastings Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14668799
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 61,763 69,440
61,763 69,440
CURRENT ASSETS
Stocks 5 23,000 28,000
Debtors 6 1,826 -
Cash at bank and in hand 1,705 2,854
26,531 30,854
Creditors: Amounts Falling Due Within One Year 7 (115,209 ) (126,916 )
NET CURRENT ASSETS (LIABILITIES) (88,678 ) (96,062 )
TOTAL ASSETS LESS CURRENT LIABILITIES (26,915 ) (26,622 )
NET LIABILITIES (26,915 ) (26,622 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (27,015 ) (26,722 )
SHAREHOLDERS' FUNDS (26,915) (26,622)
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
B Minall
Director
07/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
B M Pool Heating Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14668799 . The registered office is 21 Pembroke Court Newsom Place, St. Peters Road, St. Albans, Hertfordshire, AL1 3EX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% RB
Computer Equipment 33% RB
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 81,800 6,000 87,800
Additions 4,000 2,798 6,798
As at 31 March 2025 85,800 8,798 94,598
Depreciation
As at 1 April 2024 16,360 2,000 18,360
Provided during the period 13,155 1,320 14,475
As at 31 March 2025 29,515 3,320 32,835
Net Book Value
As at 31 March 2025 56,285 5,478 61,763
As at 1 April 2024 65,440 4,000 69,440
5. Stocks
31 March 2025 31 March 2024
£ £
Stock 23,000 28,000
6. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Other debtors 1,826 -
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors 1,636 817
Other creditors 110,189 123,505
Taxation and social security 3,384 2,594
115,209 126,916
8. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
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