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Registered number: 05699637

P & M Plumbing & Heating Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/04/2023

Prepared By:
APM Associates Ltd
Accountants
9 Worsley Road
Swinton
Manchester
Gtr Manchester
M27 5WN

P & M Plumbing & Heating Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/04/2023
DIRECTORS
Mr P Hanbridge
Mr M Miller
SECRETARY
Mr M Miller
REGISTERED OFFICE
24 Meadowgate
Roe Green, Worsley
Manchester
Gtr Manchester
M28 2RB
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05699637
BANKERS
HSBC
ACCOUNTANTS
APM Associates Ltd
Accountants
9 Worsley Road
Swinton
Manchester
Gtr Manchester
M27 5WN

P & M Plumbing & Heating Ltd

ACCOUNTS
FOR THEYEARENDED30/04/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

P & M Plumbing & Heating Ltd

BALANCE SHEET AT 30/04/2023
20232022
Notes££
FIXED ASSETS
Tangible assets328,03534,490
CURRENT ASSETS
Stock2,2252,225
Debtors519,96916,569
Cash at bank and in hand71,50460,249
93,69879,043
CREDITORS: Amounts falling due within one year667,19950,977
NET CURRENT ASSETS26,49928,066
TOTAL ASSETS LESS CURRENT LIABILITIES54,53462,556
CREDITORS: Amounts falling due after more than one year734,62645,275
NET ASSETS19,90817,281
CAPITAL AND RESERVES
Called up share capital822
Profit and loss account19,90617,279
SHAREHOLDERS' FUNDS19,90817,281
For the year ending 30/04/2023 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 10/11/2023 and signed on their behalf by
.............................
Mr M Miller
Director

P & M Plumbing & Heating Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/04/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinerystraight line 15%
Commercial Vehiclesstraight line 20%
Equipmentstraight line 20%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
2. EMPLOYEES
20232022
No.No.
Average number of employees44

P & M Plumbing & Heating Ltd

3. TANGIBLE FIXED ASSETS
Plant andCommercial
MachineryVehiclesEquipmentTotal
££££
Cost
At 01/05/20221,50070,6793,15475,333
Additions--546546
At 30/04/20231,50070,6793,70075,879
Depreciation
At 01/05/20221,40737,8481,58840,843
For the year136,5664227,001
At 30/04/20231,42044,4142,01047,844
Net Book Amounts
At 30/04/20238026,2651,69028,035
At 30/04/20229332,8311,56634,490
4. STOCK 20232022
££
Stock comprises:
Stock2,2252,225
2,2252,225
5. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors19,51716,068
Other debtors227276
Prepayments225225
19,96916,569

P & M Plumbing & Heating Ltd

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
UK corporation tax13,3377,397
VAT8,0449,570
PAYE control2,750583
Directors current account366343
Trade creditors35,97230,936
Other creditors4,302-
Accruals2,4282,148
67,19950,977
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20232022
££
Loans >1yr34,62645,275
34,62645,275
8. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
2 Ordinary shares of £1 each22
22