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REGISTERED NUMBER: 13410292















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Boilerpoint Ltd

Boilerpoint Ltd (Registered number: 13410292)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Boilerpoint Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTOR: Mr Johnny-Ryan Mcelligott





REGISTERED OFFICE: Unit 1 The Cam Centre
Wilbury Way
Hitchin
Hertfordshire
SG4 0TW





REGISTERED NUMBER: 13410292

Boilerpoint Ltd (Registered number: 13410292)

Balance Sheet
31 March 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 16,466 20,652

CURRENT ASSETS
Debtors 5 18,887 20,084
Cash at bank 9,526 9,751
28,413 29,835
CREDITORS
Amounts falling due within one year 6 (35,535 ) (34,723 )
NET CURRENT LIABILITIES (7,122 ) (4,888 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,344

15,764

CREDITORS
Amounts falling due after more than one year 7 (5,166 ) (11,353 )

PROVISIONS FOR LIABILITIES (3,129 ) (3,924 )
NET ASSETS 1,049 487

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 949 387
SHAREHOLDERS' FUNDS 1,049 487

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Boilerpoint Ltd (Registered number: 13410292)

Balance Sheet - continued
31 March 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 May 2025 and were signed by:





Mr Johnny-Ryan Mcelligott - Director


Boilerpoint Ltd (Registered number: 13410292)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

Boilerpoint Ltd is a private company, limited by shares , registered in Not specified/Other. 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.

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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year ending 31st March 2025 comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 ending 31st March 2025 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.

Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Boilerpoint Ltd (Registered number: 13410292)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


2. ACCOUNTING POLICIES - continued

Going concern
The financial statements have been prepared on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 35,821
Additions 1,303
At 31 March 2025 37,124
DEPRECIATION
At 1 April 2024 15,169
Charge for year 5,489
At 31 March 2025 20,658
NET BOOK VALUE
At 31 March 2025 16,466
At 31 March 2024 20,652

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 6,918 9,029
Other debtors 5,006 2,652
Social Security and tax 1,008 1,008
Directors' current accounts 3,710 5,137
Prepayments 2,245 2,258
18,887 20,084

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts (see note 8) 6,187 6,187
Trade creditors (1 ) -
Tax 21,892 21,766
VAT 6,657 5,970
Accrued expenses 800 800
35,535 34,723

Boilerpoint Ltd (Registered number: 13410292)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts (see note 8) 5,166 11,353

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025 2024
£    £   
Net obligations repayable:
Within one year 6,187 6,187
Between one and five years 5,166 11,353
11,353 17,540

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

10. RELATED PARTY DISCLOSURES

Mr Johnny-Ryan Mcelligott
Director


2025 2024
£    £   
Amount due from related party at the balance sheet date 3,710 5,137

Inspectre Limited

A company in which Mr J R McElligott is a shareholder


2025 2024
£    £   
Amount due from related party at the balance sheet date 5,006 2,652

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Johnny-Ryan Mcelligott.