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Registered number: 05699637

P & M Plumbing & Heating Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/04/2025

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 30/04/2025
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 THEYEARENDED30/04/2025
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 30/04/2025
20252024
Notes££
FIXED ASSETS
Tangible assets329,09636,364
CURRENT ASSETS
Stock1,8502,075
Debtors54,0113,258
Cash at bank and in hand27,75884,284
33,61989,617
CREDITORS: Amounts falling due within one year660,64865,166
NET CURRENT (LIABILITIES) / ASSETS(27,029)24,451
TOTAL ASSETS LESS CURRENT LIABILITIES2,06760,815
CREDITORS: Amounts falling due after more than one year723,64037,782
NET (LIABILITIES) / ASSETS(21,573)23,033
CAPITAL AND RESERVES
Called up share capital822
Profit and loss account(21,575)23,031
SHAREHOLDERS' FUNDS(21,573)23,033
For the year ending 30/04/2025 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 29/08/2025 and signed on their behalf by
.............................
Mr M Miller
Director

P & M Plumbing & Heating Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/04/2025
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.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
2. EMPLOYEES
20252024
No.No.
Average number of employees22

P & M Plumbing & Heating Ltd

3. TANGIBLE FIXED ASSETS
Plant andCommercial
MachineryVehiclesEquipmentTotal
££££
Cost
At 01/05/20241,50086,6795,11593,294
At 30/04/20251,50086,6795,11593,294
Depreciation
At 01/05/20241,43252,8672,63156,930
For the year106,7624967,268
At 30/04/20251,44259,6293,12764,198
Net Book Amounts
At 30/04/20255827,0501,98829,096
At 30/04/20246833,8122,48436,364
4. STOCK 20252024
££
Stock comprises:
Stock1,8502,075
1,8502,075
5. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors1,6641,000
Other debtors2,1222,033
Prepayments225225
4,0113,258

P & M Plumbing & Heating Ltd

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax5,98812,368
VAT9,95213,325
PAYE control1,532390
Directors current account4357
Trade creditors39,97234,696
Other creditors7721,779
Accruals2,3892,551
60,64865,166
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Loans >1yr23,64037,782
23,64037,782
8. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
2 Ordinary shares of £1 each22
22