BOYLE COPPER & ZINC CRAFT LTD


Director	BOYLE, Alan


Registered Address	3 Shortlands
	Hammersmith
	W6 8DA


Registered Number	09822563 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		-		12,982
			-		12,982
Current assets
Debtors	4	20,441		970
Cash at bank and on hand		21,163		1,669
		41,604		2,639
Creditors amounts falling due within one year	5	(33,111)		(37,711)
Net current assets (liabilities)			8,493		(35,072)
Total assets less current liabilities			8,493		(22,090)
Net assets			8,493		(22,090)
Capital and reserves
Called up share capital			1		1
Profit and loss account			8,492		(22,091)
Shareholders' funds			8,493		(22,090)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 30 September 2025, and are signed on its behalf by:

BOYLE, Alan
Director
Registered Company No. 09822563

BOYLE COPPER & ZINC CRAFT LTD

Notes to the Financial Statements
for the year ended 31 December 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.

	Turnover policy
	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 sale of goods and from the rendering of services.

	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.

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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: Plant & Machinery - 25% Straight Line Motor Vehicles - 25% Straight Line Fixtures & Fittings - 25% Straight Line Computer Equipment - 33.3% Straight Line

2.	Average number of employees


		2024		2023
	Average number of employees during the year	0		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 24	52,175
	Disposals	(52,175)
	Depreciation and impairment
	At 01 January 24	39,193
	Charge for year	5,009
	On disposals	(44,202)
	Net book value
	At 31 December 24	-
	At 31 December 23	12,982

4.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	20,441	-
Other debtors	-	970
Total	20,441	970

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	21,994	22,314
Amounts owed to related parties	1,600	-
Other creditors	9,517	14,517
Accrued liabilities and deferred income	-	880
Total	33,111	37,711


	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.

6.	Further information regarding the company's financial position
	The company's ultimate controlling party is Boyle Copper & Zinc Craft Limited registered in Ireland company number 447819 by virtue of its ownership of 100% of the issued share capital in the company.