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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 2024
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 2024
Directors
Mr A R Marsh Mr A 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 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,575 
14,255 
Current assets
Debtors
67,322 
60,888 
Cash at bank and in hand
24,030 
12,382 
91,352 
73,270 
Creditors: amounts falling due within one year
(25,974)
(30,113)
Net current assets
65,378 
43,157 
Total assets less current liabilities
76,953 
57,412 
Creditors: amounts falling due after more than one year
(5,716)
(8,214)
Provisions for liabilities
Deferred tax
(2,199)
(2,708)
Net assets
69,038 
46,490 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
69,036 
46,488 
Shareholders' funds
69,038 
46,490 
For the year ending 31 May 2024 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 16 December 2024 and were signed on its behalf by
Mr A 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 2024
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 2024
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
4,726 
11,850 
899 
17,475 
Additions
99 
744 
- 
843 
At 31 May 2024
4,825 
12,594 
899 
18,318 
Depreciation
At 1 June 2023
2,283 
790 
147 
3,220 
Charge for the year
1,184 
2,114 
225 
3,523 
At 31 May 2024
3,467 
2,904 
372 
6,743 
Net book value
At 31 May 2024
1,358 
9,690 
527 
11,575 
At 31 May 2023
2,443 
11,060 
752 
14,255 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
8,134 
20,169 
Trade debtors
45,216 
19,715 
Other debtors
13,972 
21,004 
67,322 
60,888 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
2,498 
1,953 
Trade creditors
9,701 
12,643 
Taxes and social security
13,043 
13,752 
Other creditors
- 
176 
Loans from directors
732 
1,589 
25,974 
30,113 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
5,716 
8,214 
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AMT Marsh Plumbing, Heating & Gas Ltd Notes to the Accounts for the year ended 31 May 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr A R Marsh
DCA
51 
(15,219)
- 
(15,167)
Mr A Marsh
DCA
1,537 
(19,438)
- 
(17,900)
Mr M J Marsh
DCA
- 
(6,108)
- 
(6,107)
1,588 
(40,765)
- 
(39,174)
10
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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