REGISTERED NUMBER: 08310105 (England and Wales)

BSB HEATING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

5

FIXED ASSETS

Property, plant and equipment

4

2,041

3,537

CURRENT ASSETS

Debtors

5

711

2,969

Cash at bank

15,974

6,352

16,685

9,321

CREDITORS

Amounts falling due within one year

6

(9,882

)

(10,741

)

NET CURRENT ASSETS/(LIABILITIES)

6,803

(1,420

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,844

2,117

CREDITORS

Amounts falling due after more than one year

7

-

(1,399

)

PROVISIONS FOR LIABILITIES

(388

)

(672

)

NET ASSETS

8,456

46

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

8,455

45

8,456

46

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

Mr B Lovegrove - Director

1.	STATUTORY INFORMATION

BSB Heating Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08310105

Registered office:

28 Elmwood Drive

West Mersea

Colchester

Essex

CO5 8RD

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Depreciation

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

Plant and machinery

-

25% on cost

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2024

14,812

520

15,332

Disposals

(10,080

)

-

(10,080

)

At 31 March 2025

4,732

520

5,252

DEPRECIATION

At 1 April 2024

11,463

332

11,795

Charge for year

1,029

47

1,076

Eliminated on disposal

(9,660

)

-

(9,660

)

At 31 March 2025

2,832

379

3,211

NET BOOK VALUE

At 31 March 2025

1,900

141

2,041

At 31 March 2024

3,349

188

3,537

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

75

Other debtors

711

2,894

711

2,969

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

3,517

Trade creditors

-

1,070

Taxation and social security

7,888

4,194

Other creditors

1,994

1,960

9,882

10,741

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

1,399