B M Pool Heating Limited

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

Registered number: 14668799

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		92,188		61,763

			92,188		61,763
CURRENT ASSETS
Stocks	5	23,000		23,000
Debtors	6	12,719		1,826
Cash at bank and in hand		1,823		1,705

		37,542		26,531
Creditors: Amounts Falling Due Within One Year	7	(137,475 )		(115,209 )

NET CURRENT ASSETS (LIABILITIES)			(99,933 )		(88,678 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(7,745 )		(26,915 )

NET LIABILITIES			(7,745 )		(26,915 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(7,845 )		(27,015 )

SHAREHOLDERS' FUNDS			(7,745)		(26,915)

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B M Pool Heating Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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

B Minall

Director

25/09/2026

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

1. General Information

B M Pool Heating Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14668799 . The registered office is 21 Pembroke Court Newsom Place, St. Peters Road, St. Albans, Hertfordshire, AL1 3EX.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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.

2.4. 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	20% RB
Motor Vehicles	25% SL
Computer Equipment	33% RB

2.5. 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.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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B M Pool Heating Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	85,800	-	8,798	94,598
Additions	17,182	27,020	-	44,202

As at 31 March 2026	102,982	27,020	8,798	138,800

Depreciation
As at 1 April 2025	29,515	-	3,320	32,835
Provided during the period	11,406	563	1,808	13,777

As at 31 March 2026	40,921	563	5,128	46,612

Net Book Value
As at 31 March 2026	62,061	26,457	3,670	92,188

As at 1 April 2025	56,285	-	5,478	61,763

5. Stocks

	2026	2025
	£	£
Stock	23,000	23,000

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	11,335	-
Other debtors	1,384	1,826

	12,719	1,826

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	953	1,636
Other creditors	133,304	110,189
Taxation and social security	3,218	3,384

	137,475	115,209

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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