IRIS Accounts Production v25.2.0.378 04720496 director 1.5.24 30.4.25 30.4.25 false true false false false true false Ordinary 1.00000 Ordinary A Shares 1.00000 Ordinary B Shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04720496 2024-04-30 04720496 2025-04-30 04720496 2024-05-01 2025-04-30 04720496 2023-04-30 04720496 2023-05-01 2024-04-30 04720496 2024-04-30 04720496 ns15:EnglandWales 2024-05-01 2025-04-30 04720496 ns14:PoundSterling 2024-05-01 2025-04-30 04720496 ns10:Director1 2024-05-01 2025-04-30 04720496 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 04720496 ns10:SmallEntities 2024-05-01 2025-04-30 04720496 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 04720496 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 04720496 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 04720496 ns10:FullAccounts 2024-05-01 2025-04-30 04720496 1 2024-05-01 2025-04-30 04720496 ns10:OrdinaryShareClass1 2024-05-01 2025-04-30 04720496 ns10:OrdinaryShareClass2 2024-05-01 2025-04-30 04720496 ns10:OrdinaryShareClass3 2024-05-01 2025-04-30 04720496 ns10:CompanySecretary1 2024-05-01 2025-04-30 04720496 ns10:RegisteredOffice 2024-05-01 2025-04-30 04720496 ns5:CurrentFinancialInstruments 2025-04-30 04720496 ns5:CurrentFinancialInstruments 2024-04-30 04720496 ns5:ShareCapital 2025-04-30 04720496 ns5:ShareCapital 2024-04-30 04720496 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 04720496 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 04720496 ns5:NetGoodwill 2024-05-01 2025-04-30 04720496 ns5:LeaseholdImprovements 2024-05-01 2025-04-30 04720496 ns5:PlantMachinery 2024-05-01 2025-04-30 04720496 ns5:MotorVehicles 2024-05-01 2025-04-30 04720496 ns5:ComputerEquipment 2024-05-01 2025-04-30 04720496 ns5:NetGoodwill 2024-04-30 04720496 ns5:NetGoodwill 2025-04-30 04720496 ns5:NetGoodwill 2024-04-30 04720496 ns5:LeaseholdImprovements 2024-04-30 04720496 ns5:PlantMachinery 2024-04-30 04720496 ns5:MotorVehicles 2024-04-30 04720496 ns5:ComputerEquipment 2024-04-30 04720496 ns5:LeaseholdImprovements 2025-04-30 04720496 ns5:PlantMachinery 2025-04-30 04720496 ns5:MotorVehicles 2025-04-30 04720496 ns5:ComputerEquipment 2025-04-30 04720496 ns5:LeaseholdImprovements 2024-04-30 04720496 ns5:PlantMachinery 2024-04-30 04720496 ns5:MotorVehicles 2024-04-30 04720496 ns5:ComputerEquipment 2024-04-30 04720496 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 04720496 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 04720496 ns5:DeferredTaxation 2024-04-30 04720496 ns5:OtherProvisionsContingentLiabilities 2024-04-30 04720496 ns5:DeferredTaxation 2024-05-01 2025-04-30 04720496 ns5:OtherProvisionsContingentLiabilities 2024-05-01 2025-04-30 04720496 ns5:DeferredTaxation 2025-04-30 04720496 ns5:OtherProvisionsContingentLiabilities 2025-04-30 04720496 ns10:OrdinaryShareClass1 2025-04-30 04720496 ns10:OrdinaryShareClass2 2025-04-30 04720496 ns10:OrdinaryShareClass3 2025-04-30

REGISTERED NUMBER: 04720496 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

BURNER BOILER SERVICES LTD

BURNER BOILER SERVICES LTD (REGISTERED NUMBER: 04720496) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BURNER BOILER SERVICES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTOR: | S Edwards

| SECRETARY: | R Edwards

| REGISTERED OFFICE: | 27 Hardwick Park

| Banbury

| Oxfordshire

| OX16 1YE

| REGISTERED NUMBER: | 04720496 (England and Wales)

| ACCOUNTANTS: | Astral Accountancy Services Limited

| 2B Marston House

| Cromwell Business Park

| Chipping Norton

| Oxfordshire

| OX7 5SR

BURNER BOILER SERVICES LTD (REGISTERED NUMBER: 04720496) |

BALANCE SHEET

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 8,199 |  | 9,682 |  |

8,199 |  | 9,682 |  |

CURRENT ASSETS

Stocks | 6 | 7,090 |  | 840 |  |

Debtors | 7 | 6,764 |  | 14,984 |  |

Cash at bank | 195 |  | 6,139 |  |

14,049 |  | 21,963 |  |

CREDITORS

Amounts falling due within one year | 8 | 23,315 |  | 27,439 |  |

NET CURRENT LIABILITIES | (9,266 | ) | (5,476 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,067 | ) | 4,206 |  |

PROVISIONS FOR LIABILITIES | 9 | 1,552 |  | 3,571 |  |

NET (LIABILITIES)/ASSETS | (2,619 | ) | 635 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 150 |  | 150 |  |

Retained earnings | (2,769 | ) | 485 |  |

SHAREHOLDERS' FUNDS | (2,619 | ) | 635 |  |

BURNER BOILER SERVICES LTD (REGISTERED NUMBER: 04720496) |

BALANCE SHEET - continued

30 APRIL 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 13 October 2025 and were signed by:

S Edwards - Director

BURNER BOILER SERVICES LTD (REGISTERED NUMBER: 04720496) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Burner Boiler Services Ltd 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.

| Significant judgements and estimates

| The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in the accounting policies below.

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue is recognised for the provision of services is recognised when it is probably that an economic benefit will flow to the entity and the revenue and costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured.

| Goodwill

| Goodwill has been written off evenly over its estimated life of ten years.

| Tangible fixed assets

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

| Improvement to Property | - | in accordance with the property

| Tools & Equipment | - | 25% on reducing balance

| Motor Vehicles | - | 25% on reducing balance

| Office Equipment | - | 25% on reducing balance

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

BURNER BOILER SERVICES LTD (REGISTERED NUMBER: 04720496) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | 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.

| Provisions

| Provisions are recognised when the Company has a present obligation as a result of past events, if it is probable that an outflow of funds will be required to settle the obligation and a realisable estimate of the amount and obligation can be made.

| Going concern

| The financial statements have been prepared on a going concern basis. This basis may not be appropriate as current liabilities exceeded current assets by £9,266 as at 30 April 2025 and at that date the Company was insolvent to the extent of £2,619. These factors indicate that the Company may not be able to continue trading. The Company is reliant on the continuing support of the Creditors and Directors, there is no evidence that this support will be withdrawn.

| Should the company be unable to continue trading, adjustments would have been made to reduce the value of the assets to their recoverable amount and to provide for any further liabilities which might arise.

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 30,000 |  |

| AMORTISATION

| At 1 May 2024

| and 30 April 2025 | 30,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | - |  |

BURNER BOILER SERVICES LTD (REGISTERED NUMBER: 04720496) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

5. | TANGIBLE FIXED ASSETS

| Improvement |

| to |  | Tools & |  | Motor |  | Office |

| Property |  | Equipment |  | Vehicles |  | Equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 May 2024 | 23,190 |  | 7,244 |  | 19,999 |  | 12,833 |  | 63,266 |  |

| Additions | - |  | - |  | - |  | 1,248 |  | 1,248 |  |

| At 30 April 2025 | 23,190 |  | 7,244 |  | 19,999 |  | 14,081 |  | 64,514 |  |

| DEPRECIATION

| At 1 May 2024 | 18,657 |  | 6,497 |  | 19,154 |  | 9,276 |  | 53,584 |  |

| Charge for year | 1,131 |  | 187 |  | 212 |  | 1,201 |  | 2,731 |  |

| At 30 April 2025 | 19,788 |  | 6,684 |  | 19,366 |  | 10,477 |  | 56,315 |  |

| NET BOOK VALUE

| At 30 April 2025 | 3,402 |  | 560 |  | 633 |  | 3,604 |  | 8,199 |  |

| At 30 April 2024 | 4,533 |  | 747 |  | 845 |  | 3,557 |  | 9,682 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 1,090 |  | 840 |  |

| Work in Progress | 6,000 |  | - |  |

7,090 |  | 840 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade Debtors | 6,121 |  | 14,498 |  |

| Prepayments | 643 |  | 486 |  |

6,764 |  | 14,984 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 408 |  | 596 |  |

| Tax | - |  | 232 |  |

| PAYE & other taxes | (77 | ) | (101 | ) |

| VAT | 1,669 |  | 4,537 |  |

| Director's current account | 19,315 |  | 20,175 |  |

| Accrued expenses | 2,000 |  | 2,000 |  |

23,315 |  | 27,439 |  |

BURNER BOILER SERVICES LTD (REGISTERED NUMBER: 04720496) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 1,552 |  | 1,782 |  |

| Remedial Provisions | - |  | 1,789 |  |

1,552 |  | 3,571 |  |

| Deferred |  | Remedial |

| tax |  | Provisions |

£ | £ |

| Balance at 1 May 2024 | 1,782 |  | 1,789 |  |

| Provided during year | (230 | ) | (1,789 | ) |

| Balance at 30 April 2025 | 1,552 |  | - |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 25 | Ordinary A Shares | £1 | 25 |  | 25 |  |

| 25 | Ordinary B Shares | £1 | 25 |  | 25 |  |

150 |  | 150 |  |