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Company Registration No. 14002841 (England and Wales)
A.I. HEATING AND PLUMBING LIMITED Unaudited accounts for the year ended 31 March 2025
A.I. HEATING AND PLUMBING LIMITED Unaudited accounts Contents
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A.I. HEATING AND PLUMBING LIMITED Company Information for the year ended 31 March 2025
Director
Alan Irons
Company Number
14002841 (England and Wales)
Registered Office
60 HORLEY GREEN ROAD HALIFAX HX3 6AS ENGLAND
Accountants
Small Business Accountancy 18 Stoney Hill Rastrick Brighouse West Yorkshire HD6 3BP
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A.I. HEATING AND PLUMBING LIMITED Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
27,684 
12,655 
Current assets
Inventories
150 
- 
Debtors
18,292 
11,923 
Cash at bank and in hand
10,638 
20,855 
29,080 
32,778 
Creditors: amounts falling due within one year
(6,566)
(9,188)
Net current assets
22,514 
23,590 
Total assets less current liabilities
50,198 
36,245 
Creditors: amounts falling due after more than one year
(3,213)
(6,280)
Provisions for liabilities
Deferred tax
(5,260)
(2,404)
Net assets
41,725 
27,561 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
41,723 
27,559 
Shareholders' funds
41,725 
27,561 
For the year ending 31 March 2025 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 director acknowledges his 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 and authorised for issue on 25 April 2025 and were signed on its behalf by
Alan Irons Director Company Registration No. 14002841
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A.I. HEATING AND PLUMBING LIMITED Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
A.I. HEATING AND PLUMBING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14002841. The registered office is 60 HORLEY GREEN ROAD, HALIFAX, HX3 6AS, ENGLAND.
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
20% reducing balance
Motor vehicles
20% reducing balance
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.
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A.I. HEATING AND PLUMBING LIMITED Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
2,437 
17,394 
19,831 
Additions
551 
32,739 
33,290 
Disposals
(409)
(17,394)
(17,803)
At 31 March 2025
2,579 
32,739 
35,318 
Depreciation
At 1 April 2024
860 
6,316 
7,176 
Charge for the year
374 
6,548 
6,922 
On disposals
(148)
(6,316)
(6,464)
At 31 March 2025
1,086 
6,548 
7,634 
Net book value
At 31 March 2025
1,493 
26,191 
27,684 
At 31 March 2024
1,577 
11,078 
12,655 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,113 
- 
Accrued income and prepayments
1,239 
160 
Other debtors
14,940 
11,763 
18,292 
11,923 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
2,998 
2,929 
Taxes and social security
2,153 
4,609 
Loans from directors
68 
425 
Accruals
1,347 
1,225 
6,566 
9,188 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
3,213 
6,280 
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A.I. HEATING AND PLUMBING LIMITED Notes to the Accounts for the year ended 31 March 2025
8
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
5,260 
2,404 
2025 
2024 
£ 
£ 
Provision at start of year
2,404 
3,007 
Charged/(credited) to the profit and loss account
2,856 
(603)
Provision at end of year
5,260 
2,404 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
10
Transactions with related parties
The company is in receipt of a loan amounting to £68.00 from a member of key management personnel. The loan is payable on demand and the rate of interest charged is 0%. At the balance sheet date, the loan was still outstanding and is presented within creditors: amounts falling due within one year. During the year, total dividends of £3,500 (2024: £8,000) were paid to the director.
11
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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