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Company registration number: 03443002
(England and Wales)
A & M BOILER SERVICES LIMITED
Unaudited filleted financial statements
for the year ended
30 April 2025
A & M BOILER SERVICES LIMITED
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
A & M BOILER SERVICES LIMITED
Directors and other information

| Director | M Goring
| Company number | 03443002
| Registered office | 4 & 5 The Cedars
|  | Apex 12
|  | Old Ipswich Road
|  | Colchester
|  | CO7 7QR
| Business address | The Firs
|  | Creeton Road
|  | Little Bytham
|  | Grantham
|  | NG32 4PX
| Accountants | Griffin Chapman
|  | 4 & 5 The Cedars
|  | Apex 12, Old Ipswich Road
|  | Colchester
|  | Essex
|  | CO7 7QR

A & M BOILER SERVICES LIMITED
Chartered accountants report to the director on the preparation of the
unaudited statutory financial statements of A & M BOILER SERVICES LIMITED
Year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A & M BOILER SERVICES LIMITED for the year ended 30 April 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the director of A & M BOILER SERVICES LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of A & M BOILER SERVICES LIMITED and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & M BOILER SERVICES LIMITED and its director as a body for our work or for this report.
It is your duty to ensure that A & M BOILER SERVICES LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A & M BOILER SERVICES LIMITED. You consider that A & M BOILER SERVICES LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of A & M BOILER SERVICES LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Griffin Chapman
Chartered Accountants
4 & 5 The Cedars
Apex 12, Old Ipswich Road
Colchester
Essex
CO7 7QR
27 January 2026
A & M BOILER SERVICES LIMITED
Statement of financial position
30 April 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  |  | - |  |  |  | - |  |
Tangible assets |  | 5 | 407,542 |  |  |  | 420,357 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 407,542 |  |  |  | 420,357
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | - |  |  |  | 80 |  |
Cash at bank and in hand |  |  | 148 |  |  |  | 195 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 148 |  |  |  | 275 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 364,483) |  |  |  | ( 364,028) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 364,335) |  |  |  | ( 363,753)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 43,207 |  |  |  | 56,604
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 162,630) |  |  |  | ( 179,762)
|  |  |  |  | _______ |  |  |  | _______
Net liabilities |  |  |  |  | ( 119,423) |  |  |  | ( 123,158)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | ( 119,523) |  |  |  | ( 123,258)
|  |  |  |  | _______ |  |  |  | _______
Shareholders deficit |  |  |  |  | ( 119,423) |  |  |  | ( 123,158)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The 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 director acknowledges their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 27 January 2026 , and are signed on behalf of the board by:
M Goring
Director
Company registration number: 03443002
A & M BOILER SERVICES LIMITED
Notes to the financial statements
Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4 & 5 The Cedars, Apex 12, Old Ipswich Road, Colchester, CO7 7QR.
The principal activity of the company continues to be that of the operation of a kennels, cattery and rental property.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements have been prepared on a going concern basis, which is dependent upon the continued support of the company's bank and the director. The director has indicated his willingness to support the company in the foreseeable future by ensuring sufficient funds are available to enable the company to continue trading as a going concern.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill | - | 10 % | straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | 2 % | straight line
| Plant and machinery | - | 10 % | straight line
| Fittings fixtures and equipment | - | 20 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

|  | Freehold property | Plant and machinery | Fixtures, fittings and equipment | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1 May 2024 and 30 April 2025 | 636,448 | 1,169 | 11,811 | 649,428 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 May 2024 | 216,393 | 1,168 | 11,510 | 229,071 |  |  |
| Charge for the year | 12,729 | - | 86 | 12,815 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 April 2025 | 229,122 | 1,168 | 11,596 | 241,886 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 April 2025 | 407,326 | 1 | 215 | 407,542 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 April 2024 | 420,055 | 1 | 301 | 420,357 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | - | 80
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 15,598 | 13,346
| Social security and other taxes |  | 4,601 | 2,455
| Other creditors |  | 344,284 | 348,227
|  |  | _______ | _______
|  |  | 364,483 | 364,028
|  |  | _______ | _______

Bank loan contains a mortgage which is secured against the freehold property £14,398 (2024: £12,146)
8. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 162,630 | 179,762
|  |  | _______ | _______

Bank loan contains a mortgage which is secured against the freehold property £161,830 (2024: £177,762)
Included within creditors: amounts falling due after more than one year is an amount of £ 87,481 (2024 £ 110,199 ) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
9. Called up share capital
Issued, called up and fully paid

|  |  | 2025 |  |  |  | 2024 |  |
|  |  | No |  | £ |  | No |  | £
| Ordinary shares shares of £ 1.00 each |  | 100 |  | 100 |  | 100 |  | 100
|  |  | _______ |  | _______ |  | _______ |  | _______

10. Controlling party
Mr M Goring is the ultimate controlling party by virtue of his shareholding.