REGISTERED NUMBER: 04541459 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

DRAYTON BOILER SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Drayton

S M Drayton

REGISTERED OFFICE:

London Road

Binfield

Bracknell

RG42 4AA

REGISTERED NUMBER:

04541459 (England and Wales)

ACCOUNTANTS:

Capital and Scull Limited

C/O B20 Ltd, Charwell House

Wilsom Road

Alton

GU34 2PP

FIXED ASSETS

Tangible assets

4

107,565

121,663

CURRENT ASSETS

Stocks

10,725

11,250

Debtors

5

27,205

31,312

Cash at bank

103,556

79,945

141,486

122,507

CREDITORS

Amounts falling due within one year

6

180,454

156,544

NET CURRENT LIABILITIES

(38,968

)

(34,037

)

TOTAL ASSETS LESS CURRENT LIABILITIES

68,597

87,626

CREDITORS

Amounts falling due after more than one year

7

61,275

85,852

NET ASSETS

7,322

1,774

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7,222

1,674

SHAREHOLDERS' FUNDS

7,322

1,774

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

A J Drayton - Director

S M Drayton - Director

1.	STATUTORY INFORMATION

DRAYTON BOILER SERVICES LIMITED is a private company, limited by shares , registered in England and Wales. 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 comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities, stated net of discount and sales taxes.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

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.

Plant and machinery etc

-

25% on reducing balance

Tangible assets are stated in the balance sheet at cost less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

At each reporting date stocks are assessed for impairment.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans from banks and to and from related parties

Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If evidence of impairment is found an impairment loss is recognised in the profit and loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

258,532

Additions

21,756

At 31 December 2025

280,288

DEPRECIATION

At 1 January 2025

136,869

Charge for year

35,854

At 31 December 2025

172,723

NET BOOK VALUE

At 31 December 2025

107,565

At 31 December 2024

121,663

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

Plant and

machinery

etc

£

COST

At 1 January 2025

170,864

Additions

21,756

At 31 December 2025

192,620

DEPRECIATION

At 1 January 2025

66,036

Charge for year

31,646

At 31 December 2025

97,682

NET BOOK VALUE

At 31 December 2025

94,938

At 31 December 2024

104,828

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

24,705

30,812

Other debtors

2,500

500

27,205

31,312

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

26,682

22,682

Trade creditors

58,553

54,877

Taxation and social security

95,193

77,739

Other creditors

26

1,246

180,454

156,544

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

4,557

14,782

Hire purchase contracts

56,718

71,070

61,275

85,852