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REGISTERED NUMBER: 07583609 (England and Wales)










Boyce and DeVoil Services Limited

Unaudited Financial Statements

for the Year Ended 31 March 2025






Boyce and DeVoil Services Limited (Registered number: 07583609)






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


Boyce and DeVoil Services Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: A J Boyce





REGISTERED OFFICE: Sedges
Shorefield Crescent
Milford-On-Sea
Lymington
Hampshire
SO41 0PD





REGISTERED NUMBER: 07583609 (England and Wales)

Boyce and DeVoil Services Limited (Registered number: 07583609)

Balance Sheet
31 March 2025

2025 2024
Notes £    £   
Current assets
Cash at bank 7,660 10,853

Creditors
Amounts falling due within one year 5 (1,252 ) (9,430 )
Net current assets 6,408 1,423
Total assets less current liabilities 6,408 1,423

Capital and reserves
Share capital 6 1,000 1,000
Retained earnings 5,408 423
Shareholders' funds 6,408 1,423

Boyce and DeVoil Services Limited (Registered number: 07583609)

Balance Sheet - continued
31 March 2025


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.

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 11 August 2025 and were signed by:





A J Boyce - Director


Boyce and DeVoil Services Limited (Registered number: 07583609)

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

1. GENERAL INFORMATION

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Sedges
Shorefield Crescent
Milford-On-Sea
Lymington
Hampshire
SO41 0PD

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

3. ACCOUNTING POLICIES

BASIS OF PREPARATION
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's functional and presentational currency is pound sterling.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND KEY ACCOUNTING ESTIMATES
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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

REVENUE RECOGNITION
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

TAXATION
Taxation for the year 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.


Boyce and DeVoil Services Limited (Registered number: 07583609)

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

3. 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.

TRADE DEBTORS
Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

4. EMPLOYEES AND DIRECTORS

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

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Corporation tax 826 20
Directors' current accounts - 9,000
Accrued expenses 426 410
1,252 9,430

6. SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1,000 Ordinary Shares £1 1,000 1,000