REGISTERED NUMBER: 05159325

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BOILER RESCUE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Pflaumer

SECRETARY:

A Pflaumer

REGISTERED OFFICE:

The Olives

Farleigh Lane

Maidstone

Kent

ME16 9LY

REGISTERED NUMBER:

05159325

ACCOUNTANTS:

Robsons Accountants

19 Montpelier Avenue

Bexley

Kent

DA5 3AP

FIXED ASSETS

Tangible assets

4

31,512

22,680

CURRENT ASSETS

Debtors

5

14,016

25,147

Cash at bank

24,892

20,436

38,908

45,583

CREDITORS

Amounts falling due within one year

6

(12,658

)

(11,511

)

NET CURRENT ASSETS

26,250

34,072

TOTAL ASSETS LESS CURRENT LIABILITIES

57,762

56,752

CREDITORS

Amounts falling due after more than one year

7

(667

)

(4,667

)

NET ASSETS

57,095

52,085

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

56,995

51,985

SHAREHOLDERS' FUNDS

57,095

52,085

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 23 December 2025 and were signed by:

M Pflaumer - Director

1.	STATUTORY INFORMATION

Boiler Rescue Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

4,990

2,074

58,491

18,418

83,973

Additions

775

-

29,315

-

30,090

Disposals

-

-

(21,343

)

-

(21,343

)

At 31 March 2025

5,765

2,074

66,463

18,418

92,720

DEPRECIATION

At 1 April 2024

4,022

1,897

43,156

12,218

61,293

Charge for year

436

44

8,488

1,550

10,518

Eliminated on disposal

-

-

(10,603

)

-

(10,603

)

At 31 March 2025

4,458

1,941

41,041

13,768

61,208

NET BOOK VALUE

At 31 March 2025

1,307

133

25,422

4,650

31,512

At 31 March 2024

968

177

15,335

6,200

22,680

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Motor

vehicles

£

COST

At 1 April 2024

21,343

Disposals

(21,343

)

At 31 March 2025

-

DEPRECIATION

At 1 April 2024

10,603

Eliminated on disposal

(10,603

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

10,740

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,894

1,558

Other debtors

8,122

23,589

14,016

25,147

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,000

4,000

Trade creditors

-

(1

)

Taxation and social security

7,008

5,937

Other creditors

1,650

1,575

12,658

11,511

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

667

4,667

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

M Pflaumer

Balance outstanding at start of year

23,589

27,970

Amounts advanced

6,169

23,589

Amounts repaid

(23,589

)

(27,970

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,169

23,589