Boilerserve.Com Limited - Period Ending 2026-01-31

Registration number: 05009161

Boilerserve.Com Limited

Unaudited Financial Statements

for the Year Ended 31 January 2026

Boilerserve.Com Limited

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Balance Sheet	4 to 5
Notes to the Unaudited Financial Statements	6 to 11

Boilerserve.Com Limited

Company Information

Directors

Mr Ronald Flint

Mrs Sandra Flint

Registered office

24B Clayton Road
Newcastle-Under-Lyme
Staffordshire
ST5 3AQ

Accountants

Azets Alextra Group Limited
Chartered Accountants2nd Floor
Regis House
45 King William Street
London
EC4R 9AN

Boilerserve.Com Limited

Directors' Report for the Year Ended 31 January 2026

The directors present their report and the financial statements for the year ended 31 January 2026.

Directors of the company

The directors who held office during the year were as follows:

Mr Ronald Flint

Mrs Sandra Flint

Principal activity

The principal activity of the company is Industrial and Commercial Heating Specialists

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 15 October 2026 and signed on its behalf by:

.........................................
Mr Ronald Flint
Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Boilerserve.Com Limited
for the Year Ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Boilerserve.Com Limited for the year ended 31 January 2026 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Boilerserve.Com Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Boilerserve.Com Limited and state those matters that we have agreed to state to the Board of Directors of Boilerserve.Com Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Boilerserve.Com Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Boilerserve.Com Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Boilerserve.Com Limited. You consider that Boilerserve.Com Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Boilerserve.Com Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Azets Alextra Group Limited
Chartered Accountants
2nd Floor
Regis House
45 King William Street
London
EC4R 9AN

15 October 2026

Boilerserve.Com Limited

(Registration number: 05009161)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,604	1,593
Current assets
Stocks		600	600
Debtors	5	1,816	1,857
Cash at bank and in hand		7,778	-
		10,194	2,457
Creditors: Amounts falling due within one year	6	(11,678)	(30,384)
Net current liabilities		(1,484)	(27,927)
Total assets less current liabilities		120	(26,334)
Provisions for liabilities		-	2
Net assets/(liabilities)		120	(26,332)
Capital and reserves
Called up share capital		100	100
Retained earnings		20	(26,432)
Shareholders' funds/(deficit)		120	(26,332)

Boilerserve.Com Limited

(Registration number: 05009161)
Balance Sheet as at 31 January 2026

For the financial year ending 31 January 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 15 October 2026 and signed on its behalf by:

.........................................
Mr Ronald Flint
Director

Boilerserve.Com Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
24B Clayton Road
Newcastle-Under-Lyme
Staffordshire
ST5 3AQ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. The company meets its day to day working capital requirements through funds provided by the directors. The directors consider that these facilities will continue to be made available to the company. On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments which would result if the going concern basis were not appropriate.

Boilerserve.Com Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company.

Tangible assets

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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	10% reducing balance
Fixtures & Fittings	10% reducing balance
Motor Vehicles	20% reducing balance
Computer Equipment	20% reducing balance

Boilerserve.Com Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Boilerserve.Com Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Boilerserve.Com Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

5

Debtors

Current	2026 £	2025 £
Trade debtors	1,123	951
Other debtors	693	906
	1,816	1,857

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		-	1,223
Trade creditors		1,693	3,168
Taxation and social security		-	1,547
Other creditors		9,985	24,446
		11,678	30,384

	Plant and machinery £	Office equipment £	Motor vehicles £	Total £
Cost or valuation
At 1 February 2025	2,401	1,844	513	4,758
Additions	-	316	-	316
At 31 January 2026	2,401	2,160	513	5,074
Depreciation
At 1 February 2025	1,603	1,219	343	3,165
Charge for the year	80	191	34	305
At 31 January 2026	1,683	1,410	377	3,470
Carrying amount
At 31 January 2026	718	750	136	1,604
At 31 January 2025	798	625	170	1,593