Registered number
07978593
St Michael Plumbing & Heating Ltd
Filleted Accounts
31 March 2025

St Michael Plumbing & Heating Ltd
Registered number: | 07978593
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 274 |  |  | 342
Current assets
Debtors | 4 |  | 300 |  |  | -
Cash at bank and in hand |  |  | 1,069 |  |  | 776
|  |  | 1,369 |  |  | 776
Creditors: amounts falling due within one year | 5 |  | (1,757) |  |  | (2,521)
Net current liabilities |  |  |  | (388) |  |  | (1,745)
Net liabilities |  |  |  | (114) |  |  | (1,403)
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | (115) |  |  | (1,404)
Shareholder's funds |  |  |  | (114) |  |  | (1,403)
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.
Jacint Kovacs
Director
Approved by the board on 13 August 2025

St Michael Plumbing & Heating Ltd
Notes to the Accounts
for the year ended 31 March 2025
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. Turnover includes revenue earned from the rendering of services. 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
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings, tools and equipment | 20% reducing balance
| 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.
| 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.
| Functional and presentation currency
| The financial statements of the company are measured and presented in the currency of the primary economic environment in which the company operates, the functional currency. The financial statements are presented in Pound sterling (£), which is the company’s functional currency.
| Employee benefits
| Short-term employee benefits Short-term employee benefits are recognised as an expense in the period in which they are incurred. Post-employment defined contribution plans Amounts in respect of defined contributions plans are recognised as an expense as they are incurred. Termination benefits Provisions for termination benefits are recognised only when the company is demonstrably committed to terminate the employment of an employee or of a group of employees before their normal retirement date or to provide termination benefits as a result of an offer made in order to encourage voluntary redundancy.
| Going concern
| The financial statements have been prepared on the basis that the company will receive continued financial support from the director and has adequate resources to continue in operational existence for the foreseeable future.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Fixtures, fittings, tools and equipment
£
| Cost
| At 1 April 2024 | 1,573
| At 31 March 2025 | 1,573
| Depreciation
| At 1 April 2024 | 1,231
| Charge for the year | 68
| At 31 March 2025 | 1,299
| Net book value
| At 31 March 2025 | 274
| At 31 March 2024 | 342
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 300 |  | -
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Other creditors | 1,757 |  | 2,521
6 | Related party transactions
| Included within other creditors is a director's loan account of £1,149 (2024 - 1,873).
7 | Controlling party
| Jacint Kovacs is the ultimate controlling party.
8 | Other information
| St Michael Plumbing & Heating Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 62 Brightside Avenue
| Staines-Upon-Thames
| Middlesex
| TW18 1NQ

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