Company registration number 01216601 (England and Wales)
BEMAS BOILER ERECTORS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
BEMAS BOILER ERECTORS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
BEMAS BOILER ERECTORS LIMITED
BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
69,111
77,852
Current assets
Stocks
10,978
13,118
Debtors
4
141,151
134,542
Cash at bank and in hand
22,879
48,026
175,008
195,686
Creditors: amounts falling due within one year
5
(128,508)
(134,635)
Net current assets
46,500
61,051
Total assets less current liabilities
115,611
138,903
Creditors: amounts falling due after more than one year
6
-
0
(6,306)
Net assets
115,611
132,597
Capital and reserves
Called up share capital
7
3,334
3,334
Revaluation reserve
18,399
18,399
Capital redemption reserve
6,666
6,666
Profit and loss reserves
87,212
104,198
Total equity
115,611
132,597
BEMAS BOILER ERECTORS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2025
31 May 2025
- 2 -

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 January 2026 and are signed on its behalf by:
Mr P J Weston
Director
Company registration number 01216601 (England and Wales)
BEMAS BOILER ERECTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

Bemas Boiler Erectors Limited is a private company limited by shares incorporated in England and Wales. The registered office is Clifton Avenue, Long Eaton, Nottingham, NG10 2GA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents net invoiced sales of goods, excluding value added tax, and adjustments for opening and closing work in progress.

Revenue from contracts for the provision of heating services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Freehold buildings
2% on cost
Plant and machinery
15% on cost
Motor vehicles
25% on cost
1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

BEMAS BOILER ERECTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Classification of financial liabilities

Financial liabilities are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.

1.7
Equity instruments

Share capital issued by the company is recorded at the proceeds received, net of transaction costs. Dividends payable on share capital are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

BEMAS BOILER ERECTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

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

1.11
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
5
BEMAS BOILER ERECTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
3
Tangible fixed assets
Freehold buildings
Plant and machinery
Motor vehicles
Total
£
£
£
£
Cost or valuation
At 1 June 2024
95,701
46,926
84,850
227,477
Disposals
-
0
(34,584)
-
0
(34,584)
At 31 May 2025
95,701
12,342
84,850
192,893
Depreciation and impairment
At 1 June 2024
34,554
46,038
69,033
149,625
Depreciation charged in the year
1,572
211
6,958
8,741
Eliminated in respect of disposals
-
0
(34,584)
-
0
(34,584)
At 31 May 2025
36,126
11,665
75,991
123,782
Carrying amount
At 31 May 2025
59,575
677
8,859
69,111
At 31 May 2024
61,147
888
15,817
77,852

Included in cost of land and buildings is freehold land of £17,100 (202 4: £17,100) which is not depreciated.

The freehold property was revalued at the 31st May 2001 by Tanners Chartered Surveyors, Valuers and Estate Agents. The basis of the valuation was open market value, assuming vacant possession. The surplus arising was transferred to reserves.

The depreciable amount included in freehold land and buildings is £78,600 (202 4: £78,600).

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
79,029
57,082
Other debtors
62,122
77,460
141,151
134,542
BEMAS BOILER ERECTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 7 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
6,307
6,147
Trade creditors
26,573
16,085
Corporation tax
26,000
26,000
Other taxation and social security
565
11,649
Other creditors
69,063
74,754
128,508
134,635

Other creditors include net obligations under hire purchase contacts of £Nil (202 4- £3,334) that are secured on the assets to which they relate.

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
0
6,306

Other creditors include net obligations under hire purchase contacts of £N il (202 4 - £Nil) that are secured on the assets to which they relate.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
1,667
1,667
1,667
1,667
B Ordinary shares of £1 each
1,001
1,001
1,001
1,001
C Ordinary shares of £1 each
666
666
666
666
3,334
3,334
3,334
3,334
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