The Boiler Shop Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04049489

The Boiler Shop Limited

Filleted Unaudited Financial Statements

31 December 2025

The Boiler Shop Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	78,605	124,939
Investments	6	1,300	1,300
		--------	---------
		79,905	126,239

Current assets

Stocks		836,041	693,144
Debtors	7	1,165,969	508,036
Cash at bank and in hand		324,161	968,438
		------------	------------
		2,326,171	2,169,618

Creditors: amounts falling due within one year	8	1,304,461		1,323,223
		------------		------------
Net current assets			1,021,710	846,395
			------------	---------
Total assets less current liabilities			1,101,615	972,634

Provisions

Taxation including deferred tax	19,700	31,300
	------------	---------
Net assets	1,081,915	941,334
	------------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	1,081,815	941,234
	------------	---------
Shareholders funds	1,081,915	941,334
	------------	---------

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.

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

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

The Boiler Shop Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 6 August 2026 , and are signed on behalf of the board by:

Mr D Brown

Director

Company registration number: 04049489

The Boiler Shop Limited

Notes to the Financial Statements

Year ended 31 December 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 Unit 1 Impact House, Ireland Close, Staveley, Chesterfield, S43 3PE.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

Provision is made at current rates for tax deferred in respect of all material timing differences. The company has not adopted a policy of discounting deferred tax assets and liabilities.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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:

Motor vehicles	-	25% straight line
Equipment	-	25% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 17 (2024: 19 ).

5. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 January 2025	175,705	43,287	218,992
Additions	–	2,066	2,066
	---------	--------	---------
At 31 December 2025	175,705	45,353	221,058
	---------	--------	---------
Depreciation
At 1 January 2025	68,591	25,462	94,053
Charge for the year	40,639	7,761	48,400
	---------	--------	---------
At 31 December 2025	109,230	33,223	142,453
	---------	--------	---------
Carrying amount
At 31 December 2025	66,475	12,130	78,605
	---------	--------	---------
At 31 December 2024	107,114	17,825	124,939
	---------	--------	---------

6. Investments

	Other investments other than loans
	£
Cost
At 1 January 2025 and 31 December 2025	1,300
	-------
Impairment
At 1 January 2025 and 31 December 2025	–
	-------

Carrying amount
At 31 December 2025	1,300
	-------
At 31 December 2024	1,300
	-------

7. Debtors

	2025	2024
	£	£
Trade debtors	731,768	478,338
Amounts owed by group undertakings and undertakings in which the company has a participating interest	384,000	–
Other debtors	50,201	29,698
	------------	---------
	1,165,969	508,036
	------------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	1,108,701	1,121,674
Corporation tax	71,000	43,915
Social security and other taxes	114,392	147,461
Other creditors	10,368	10,173
	------------	------------
	1,304,461	1,323,223
	------------	------------

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	84,252	83,822
Later than 1 year and not later than 5 years	279,443	1,829
	---------	--------
	363,695	85,651
	---------	--------

10. Related party transactions

During the year there were no related party transactions requiring disclosure under the Financial Reporting Standard 102 Section 1A.

11. Controlling party

On 28 March 2025, 90% of the issued share capital was acquired by Boiler Shop Holdings Limited, a company incorporated in England and Wales.