REGISTERED NUMBER: 04917446 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

BOULTER HEATING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Boulter

L Ford

SECRETARY:

Mrs C Hudson

REGISTERED OFFICE:

20 Ridgewell Road

Great Yeldham

Halstead

Essex

CO9 4RG

REGISTERED NUMBER:

04917446 (England and Wales)

ACCOUNTANTS:

Paul Dawson & Co Limited

The Old Courthouse

26A Church Street

Bishops Stortford

Hertfordshire

CM23 2LY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

66,710

17,910

66,710

17,910

CURRENT ASSETS

Stocks

6

2,800

3,750

Debtors

7

5,487

955

Cash at bank

10,787

14,790

19,074

19,495

CREDITORS

Amounts falling due within one year

8

33,167

36,068

NET CURRENT LIABILITIES

(14,093

)

(16,573

)

TOTAL ASSETS LESS CURRENT LIABILITIES

52,617

1,337

CREDITORS

Amounts falling due after more than one year

9

51,097

-

NET ASSETS

1,520

1,337

CAPITAL AND RESERVES

Called up share capital

201

200

Retained earnings

1,319

1,137

SHAREHOLDERS' FUNDS

1,520

1,337

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 August 2025 and were signed on its behalf by:

P Boulter - Director

L Ford - Director

1.	STATUTORY INFORMATION

Boulter Heating Limited is a private company, limited by shares , registered in England and Wales. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of eight years, from the year ended 31st October 2015.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & machinery - 25% on reducing balance

Motor vehicles - 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2023

and 31 October 2024

32,657

AMORTISATION

At 1 November 2023

and 31 October 2024

32,657

NET BOOK VALUE

At 31 October 2024

-

At 31 October 2023

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 November 2023

33,100

76,468

109,568

Additions

1,210

72,406

73,616

Disposals

-

(25,761

)

(25,761

)

At 31 October 2024

34,310

123,113

157,423

DEPRECIATION

At 1 November 2023

29,384

62,274

91,658

Charge for year

1,232

21,005

22,237

Eliminated on disposal

-

(23,182

)

(23,182

)

At 31 October 2024

30,616

60,097

90,713

NET BOOK VALUE

At 31 October 2024

3,694

63,016

66,710

At 31 October 2023

3,716

14,194

17,910

6.

STOCKS

2024

2023

£

£

Stocks

2,800

3,750

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

4,500

-

Prepayments

987

955

5,487

955

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

9,167

-

Hire purchase contracts

8,914

-

Trade creditors

-

3,132

Taxation and social security

11,637

27,502

Other creditors

3,449

5,434

33,167

36,068

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Hire purchase contracts

51,097

-