REGISTERED NUMBER: 04301114 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

BOYLANS (TV) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Boylan

REGISTERED OFFICE:

6A Central Terrace

Edlington

Doncaster

South Yorkshire

DN12 1DH

REGISTERED NUMBER:

04301114 (England and Wales)

ACCOUNTANTS:

Leesing Marrison Lee & Co

Chartered Certified Accountants

46 Main Street

Mexborough

South Yorkshire

S64 9DU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

92,837

93,872

Investments

6

26,660

25,894

119,497

119,766

CURRENT ASSETS

Stocks

92,000

105,000

Debtors

7

119,016

112,409

Cash at bank and in hand

408,258

344,578

619,274

561,987

CREDITORS

Amounts falling due within one year

8

223,888

226,397

NET CURRENT ASSETS

395,386

335,590

TOTAL ASSETS LESS CURRENT LIABILITIES

514,883

455,356

PROVISIONS FOR LIABILITIES

1,798

2,021

NET ASSETS

513,085

453,335

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

503,085

443,335

SHAREHOLDERS' FUNDS

513,085

453,335

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th September 2025 and were signed by:

M Boylan - Director

1.	STATUTORY INFORMATION

Boylans (TV) 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 2002, is being amortised evenly over its estimated useful life of twenty years.

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.

Improvements to property

-

10% on cost

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

20% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

45,000

AMORTISATION

At 1st April 2024

and 31st March 2025

45,000

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

Motor

property

property

machinery

vehicles

Totals

£

£

£

£

£

COST

At 1st April 2024

85,000

5,300

6,151

10,750

107,201

Additions

-

-

345

-

345

At 31st March 2025

85,000

5,300

6,496

10,750

107,546

DEPRECIATION

At 1st April 2024

-

1,060

5,040

7,229

13,329

Charge for year

-

530

146

704

1,380

At 31st March 2025

-

1,590

5,186

7,933

14,709

NET BOOK VALUE

At 31st March 2025

85,000

3,710

1,310

2,817

92,837

At 31st March 2024

85,000

4,240

1,111

3,521

93,872

Freehold property has been depreciated at 0% in line with FRS 102, as in the opinion of the director the residual value is at least equal to cost.

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st April 2024

25,894

Share of profit/(loss)

766

At 31st March 2025

26,660

NET BOOK VALUE

At 31st March 2025

26,660

At 31st March 2024

25,894

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

117,565

110,796

Other debtors

1,451

1,613

119,016

112,409

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

39,048

36,416

Taxation and social security

7,040

7,993

Other creditors

177,800

181,988

223,888

226,397

9.	ULTIMATE CONTROLLING PARTY

The controlling party is M Boylan.