REGISTERED NUMBER: 03384661 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st December 2024

for

M.J.M. Plumbing & Heating Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr M J McCaig

SECRETARY:

Mrs S McCaig

REGISTERED OFFICE:

2c Nook Lane

Warrington

Cheshire

WA4 1NT

REGISTERED NUMBER:

03384661 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Tangible assets

4

22,699

26,653

CURRENT ASSETS

Debtors

5

28,080

72,895

Cash at bank and in hand

53,447

60,781

81,527

133,676

CREDITORS

Amounts falling due within one year

6

28,024

82,937

NET CURRENT ASSETS

53,503

50,739

TOTAL ASSETS LESS CURRENT LIABILITIES

76,202

77,392

PROVISIONS FOR LIABILITIES

4,313

6,663

NET ASSETS

71,889

70,729

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

71,789

70,629

71,889

70,729

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th September 2025 and were signed by:

Mr M J McCaig - Director

1.	STATUTORY INFORMATION

M.J.M. Plumbing & Heating 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st January 2024

16,609

47,187

63,796

Additions

-

1,722

1,722

At 31st December 2024

16,609

48,909

65,518

DEPRECIATION

At 1st January 2024

16,608

20,535

37,143

Charge for year

-

5,676

5,676

At 31st December 2024

16,608

26,211

42,819

NET BOOK VALUE

At 31st December 2024

1

22,698

22,699

At 31st December 2023

1

26,652

26,653

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

26,164

68,721

Other debtors

1,916

4,174

28,080

72,895

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

2,889

54,141

Taxation and social security

16,532

16,735

Other creditors

8,603

12,061

28,024

82,937

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr M J McCaig.