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Company Registration No. 13419022 (England and Wales)
AMT Marsh Plumbing, Heating & Gas Ltd Unaudited accounts for the year ended 31 May 2023
AMT Marsh Plumbing, Heating & Gas Ltd Unaudited accounts Contents
Page
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AMT Marsh Plumbing, Heating & Gas Ltd Company Information for the year ended 31 May 2023
Directors
Mr A R Marsh Mr A Marsh Mr C Marsh Mr M J Marsh
Company Number
13419022 (England and Wales)
Registered Office
2 Exeter Street New Village Road Cottingham East Yorkshire HU16 4LU United Kingdom
Accountants
Kendall Accountancy Services Limited 2 Exeter Street New Village Road Cottingham East Yorkshire HU16 4LU
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AMT Marsh Plumbing, Heating & Gas Ltd Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,255 
6,664 
Current assets
Debtors
60,888 
6,905 
Cash at bank and in hand
12,382 
3,190 
73,270 
10,095 
Creditors: amounts falling due within one year
(30,113)
(6,418)
Net current assets
43,157 
3,677 
Total assets less current liabilities
57,412 
10,341 
Creditors: amounts falling due after more than one year
(8,214)
- 
Provisions for liabilities
Deferred tax
(2,708)
(1,266)
Net assets
46,490 
9,075 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
46,488 
9,073 
Shareholders' funds
46,490 
9,075 
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2023 and were signed on its behalf by
Mr A R Marsh Director Company Registration No. 13419022
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AMT Marsh Plumbing, Heating & Gas Ltd Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
AMT Marsh Plumbing, Heating & Gas Ltd is a private company, limited by shares, registered in England and Wales, registration number 13419022. The registered office is 2 Exeter Street, New Village Road, Cottingham, East Yorkshire, HU16 4LU, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% cost
Motor vehicles
20% wdv
Computer equipment
25% cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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AMT Marsh Plumbing, Heating & Gas Ltd Notes to the Accounts for the year ended 31 May 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
4,543 
3,200 
439 
8,182 
Additions
183 
11,850 
533 
12,566 
Disposals
- 
(3,200)
(73)
(3,273)
At 31 May 2023
4,726 
11,850 
899 
17,475 
Depreciation
At 1 June 2022
1,136 
373 
9 
1,518 
Charge for the year
1,147 
790 
147 
2,084 
On disposals
- 
(373)
(9)
(382)
At 31 May 2023
2,283 
790 
147 
3,220 
Net book value
At 31 May 2023
2,443 
11,060 
752 
14,255 
At 31 May 2022
3,407 
2,827 
430 
6,664 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
20,169 
- 
Trade debtors
19,715 
402 
Other debtors
21,004 
6,503 
60,888 
6,905 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
1,953 
- 
Trade creditors
12,643 
439 
Taxes and social security
13,752 
2,462 
Other creditors
176 
- 
Loans from directors
1,589 
3,517 
30,113 
6,418 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
8,214 
- 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
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AMT Marsh Plumbing, Heating & Gas Ltd Notes to the Accounts for the year ended 31 May 2023
9
Average number of employees
During the year the average number of employees was 4 (2022: 4).
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