BOASMAN HEATING SERVICES LTD - Filleted accounts

Registered number

07954253

BOASMAN HEATING SERVICES LTD

Filleted Accounts

28 February 2026

BOASMAN HEATING SERVICES LTD
Registered number:		07954253
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		51,711			36,480

Current assets
Debtors	4	4,630			5,414
Cash at bank and in hand		4,505			4,675
		9,135			10,089

Creditors: amounts falling due within one year	5	(17,151)			(23,518)

Net current liabilities			(8,016)			(13,429)

Total assets less current liabilities			43,695			23,051

Creditors: amounts falling due after more than one year	6		(21,188)			(22,772)



Net assets			22,507			279

Capital and reserves
Called up share capital			1			1
Profit and loss account			22,506			278

Shareholders' funds			22,507			279

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr A Boasman
Director
Approved by the board on 15 September 2026

BOASMAN HEATING SERVICES LTD
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 March 2025	20,170		29,735		39,436		89,341
	Additions	-		3,008		25,890		28,898
	Disposals	-		(16,995)		-		(16,995)
	At 28 February 2026	20,170		15,748		65,326		101,244

	Depreciation
	At 1 March 2025	-		29,735		23,126		52,861
	Charge for the year	-		602		13,065		13,667
	On disposals	-		(16,995)		-		(16,995)
	At 28 February 2026	-		13,342		36,191		49,533

	Net book value
	At 28 February 2026	20,170		2,406		29,135		51,711
	At 28 February 2025	20,170		-		16,310		36,480


4	Debtors					2026		2025
£							£

	Trade debtors					4,630		414
	Other debtors					-		5,000
						4,630		5,414


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					2,668		9,313
	Trade creditors					13,569		7,699
	Taxation and social security costs					914		6,270
	Other creditors					-		236
						17,151		23,518


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					21,188		22,772


7	Other information

	BOASMAN HEATING SERVICES LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Sorrel Lodge
	Long Lane
	Pollington
	DN14 0DF