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REGISTERED NUMBER: 09567868 (England and Wales)

COMMERCIAL & DOMESTIC BOILER SPARES LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

COMMERCIAL & DOMESTIC BOILER SPARES LTD (REGISTERED NUMBER: 09567868) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| COMMERCIAL & DOMESTIC BOILER SPARES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2026

| DIRECTOR: | Mr A P Toms

| REGISTERED OFFICE: | The Coach Works

| Aylesford Business Centre

| Old Mill Lane

| Aylesford

| Kent

| ME20 7DT

| REGISTERED NUMBER: | 09567868 (England and Wales)

| ACCOUNTANTS: | Spurling Cannon

| King Arthur's Court

| Maidstone Road

| Charing

| Kent

| TN27 0JS

COMMERCIAL & DOMESTIC BOILER SPARES LTD (REGISTERED NUMBER: 09567868) |

BALANCE SHEET

30 APRIL 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 305 |  | 407 |  |

CURRENT ASSETS

Stocks | 13,483 |  | 18,940 |  |

Debtors | 5 | 66,143 |  | 91,782 |  |

Cash at bank | 12,507 |  | 1,863 |  |

92,133 |  | 112,585 |  |

CREDITORS

Amounts falling due within one year | 6 | (91,636 | ) | (110,916 | ) |

NET CURRENT ASSETS | 497 |  | 1,669 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 802 |  | 2,076 |  |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Retained earnings | 792 |  | 2,066 |  |

SHAREHOLDERS' FUNDS | 802 |  | 2,076 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 June 2026 and were signed by:

Mr A P Toms - Director

COMMERCIAL & DOMESTIC BOILER SPARES LTD (REGISTERED NUMBER: 09567868) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1. | STATUTORY INFORMATION

| Commercial & Domestic Boiler Spares Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Office Equipment - 25% Reducing Balance

| Stocks

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

| Taxation

| Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current 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.

| 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 2 (2025 - 3 ) .

COMMERCIAL & DOMESTIC BOILER SPARES LTD (REGISTERED NUMBER: 09567868) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

4. | TANGIBLE FIXED ASSETS

| Office

| Equipment

£ |

| COST

| At 1 May 2025

| and 30 April 2026 | 2,978 |  |

| DEPRECIATION

| At 1 May 2025 | 2,571 |  |

| Charge for year | 102 |  |

| At 30 April 2026 | 2,673 |  |

| NET BOOK VALUE

| At 30 April 2026 | 305 |  |

| At 30 April 2025 | 407 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 56,009 |  | 82,419 |  |

| Sundry debtors | 1,018 |  | - |  |

| Directors' current accounts | 9,116 |  | 9,363 |  |

66,143 |  | 91,782 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | - |  | 2,745 |  |

| Other loans | 7,074 |  | 17,584 |  |

| Trade creditors | 66,410 |  | 80,307 |  |

| Corporation Tax | 10,614 |  | 3,813 |  |

| Social security and other taxes | 270 |  | 556 |  |

| Net Wages | 4,452 |  | 3,778 |  |

| VAT | 2,396 |  | 1,713 |  |

| Accrued expenses | 420 |  | 420 |  |

91,636 |  | 110,916 |  |

7. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr A P Toms.