Bath And Boiler Co. Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11959012

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		102,657		54,600

			102,657		54,600
CURRENT ASSETS
Stocks	5	3,000		23,000
Debtors	6	20,126		9,911
Cash at bank and in hand		20,524		1,232

		43,650		34,143
Creditors: Amounts Falling Due Within One Year	7	(14,993 )		(19,467 )

NET CURRENT ASSETS (LIABILITIES)			28,657		14,676

TOTAL ASSETS LESS CURRENT LIABILITIES			131,314		69,276

Creditors: Amounts Falling Due After More Than One Year	8		(107,424 )		(68,837 )

NET ASSETS			23,890		439

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			23,889		438

SHAREHOLDERS' FUNDS			23,890		439

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Bath And Boiler Co. Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jack Noon Director	Mr Christopher Sanders Director
01/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Bath And Boiler Co. Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11959012 . The registered office is Office 19 Arrow Mill, Queensway, Rochdale, OL11 2YW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% Straight Line
Motor Vehicles	10% Reducing Balance
Fixtures & Fittings	33% Straight Line
Computer Equipment	33% Straight Line

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 May 2025	4,115	60,667	722	-	65,504
Additions	-	58,982	-	650	59,632

As at 30 April 2026	4,115	119,649	722	650	125,136

...CONTINUED

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Bath And Boiler Co. Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

Depreciation
As at 1 May 2025	4,115	6,067	722	-	10,904
Provided during the period	-	11,358	-	217	11,575

As at 30 April 2026	4,115	17,425	722	217	22,479

Net Book Value
As at 30 April 2026	-	102,224	-	433	102,657

As at 1 May 2025	-	54,600	-	-	54,600

5. Stocks

	2026	2025
	£	£
Finished goods	3,000	23,000

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,522	3,506
VAT	3,242	2,885
Other taxes and social security	13,299	3,520
Directors' loan accounts	1,063	-

	20,126	9,911

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	13,943	15,008
Net wages	1,012	380
Directors' loan accounts	38	4,079

	14,993	19,467

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	32,060	10,802
Volkswagen Finance	75,364	58,035

	107,424	68,837

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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