Registered number
08693309
MMA Plumbing Ltd
Filleted Accounts
30 September 2024
MMA Plumbing Ltd
Registered number: 08693309
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 623 623
Cash at bank and in hand 3,347 9,592
3,970 10,215
Creditors: amounts falling due within one year 4 (3,220) (6,050)
Net current assets 750 4,165
Total assets less current liabilities 750 4,165
Creditors: amounts falling due after more than one year 5 (1,818) (4,501)
Net liabilities (1,068) (336)
Capital and reserves
Called up share capital 100 100
Profit and loss account (1,168) (436)
Shareholder's funds (1,068) (336)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Michal Szczeblewski
Director
Approved by the board on 31 March 2025
MMA Plumbing Ltd
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Current tax liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 2
3 Debtors 2024 2023
£ £
Other debtors - excess CIS tax due for recovery 623 623
4 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 2,924 2,924
Trade creditors 350 990
Taxation and social security costs (73) 2,117
Other creditors 19 19
3,220 6,050
5 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 1,818 4,501
6 Other information
MMA Plumbing Ltd is a private company limited by shares and incorporated in England. Its registered office is:
14 Lloyd Road
London
E17 6NR
MMA Plumbing Ltd 08693309 false 2023-10-01 2024-09-30 2024-09-30 VT Final Accounts April 2024 Michal Szczeblewski No description of principal activity 08693309 2022-10-01 2023-09-30 08693309 core:WithinOneYear 2023-09-30 08693309 core:AfterOneYear 2023-09-30 08693309 core:ShareCapital 2023-09-30 08693309 core:RetainedEarningsAccumulatedLosses 2023-09-30 08693309 2023-10-01 2024-09-30 08693309 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08693309 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 08693309 bus:Director40 2023-10-01 2024-09-30 08693309 1 2023-10-01 2024-09-30 08693309 2 2023-10-01 2024-09-30 08693309 countries:England 2023-10-01 2024-09-30 08693309 bus:FRS102 2023-10-01 2024-09-30 08693309 bus:FilletedAccounts 2023-10-01 2024-09-30 08693309 2024-09-30 08693309 core:WithinOneYear 2024-09-30 08693309 core:AfterOneYear 2024-09-30 08693309 core:ShareCapital 2024-09-30 08693309 core:RetainedEarningsAccumulatedLosses 2024-09-30 08693309 2023-09-30 iso4217:GBP xbrli:pure