REGISTERED NUMBER: 06250024 (England and Wales)

E & M Plumbing & Pipe Fitting Services

Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J A Miller

SECRETARY:

Mrs E C Miller

REGISTERED OFFICE:

1 Forest Side

Clock House Lane

Nutley

Uckfield

East Sussex

TN22 3NY

REGISTERED NUMBER:

06250024 (England and Wales)

ACCOUNTANTS:

Swindells LLP

Chartered Accountants

Atlantic House

8 Bell Lane

Bellbrook Industrial Estate

Uckfield

East Sussex

TN22 1QL

FIXED ASSETS

Tangible assets

4

21,038

26,274

CURRENT ASSETS

Stocks

-

1,895

Debtors

5

10,966

35,399

Cash at bank

-

471

10,966

37,765

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

30,618

40,228

NET CURRENT LIABILITIES

(19,652

)

(2,463

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,386

23,811

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

7

-

(3,211

)

PROVISIONS FOR LIABILITIES

(5,260

)

(6,569

)

NET (LIABILITIES)/ASSETS

(3,874

)

14,031

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(3,974

)

13,931

SHAREHOLDERS' FUNDS

(3,874

)

14,031

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 August 2025 and were signed by:

Mr J A Miller - Director

1.	STATUTORY INFORMATION

E & M Plumbing & Pipe Fitting Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced supply of services and goods, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Equipment

-

15% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company contributes to the personal pension schemes of its employees. Contributions payable to these schemes are charged to the profit and loss account in the period to which they relate.

Going concern

These financial statements have been prepared on a going concern basis notwithstanding the deficiency of net assets shown on the Balance Sheet. The company is reliant upon its directors for financial support and they have indicated that they will continue to do so for at least twelve months from the date of approval of these financial statements.

Dividends

During the year dividends had been drawn in excess of available reserves, these dividends could be repayable in certain circumstances.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

2,052

2,274

53,390

1,172

58,888

DEPRECIATION

At 1 April 2024

1,687

1,343

28,784

800

32,614

Charge for year

73

186

4,921

56

5,236

At 31 March 2025

1,760

1,529

33,705

856

37,850

NET BOOK VALUE

At 31 March 2025

292

745

19,685

316

21,038

At 31 March 2024

365

931

24,606

372

26,274

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,868

29,619

Other debtors

3,098

5,780

10,966

35,399

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

13,828

18,842

Hire purchase contracts

3,211

5,502

Tax

6,027

5,561

Social security and other taxes

-

720

VAT

1,135

-

Other creditors

-

769

Directors' current accounts

3,500

6,108

Accruals and deferred income

2,917

2,726

30,618

40,228

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

3,211

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr J A Miller

Balance outstanding at start of year

(6,108

)

5,735

Amounts advanced

4,508

3,211

Amounts repaid

(1,900

)

(15,054

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3,500

)

(6,108

)

This loan is unsecured,interest free and repayable on demand.

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £19,575 (2024: £18,918) were paid to the director.