A.A.M. Plumbing & Heating Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13417717 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

A.A.M. Plumbing & Heating Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

Mr A A Mapley

SECRETARY:

REGISTERED OFFICE:

102 Nightingale Road

Carshalton

Surrey

SM5 2EN

REGISTERED NUMBER:

13417717 (England and Wales)

ACCOUNTANTS:

Screatons Ltd

Former Atherstone College

Ratcliffe Road

Atherstone

Warwickshire

CV9 1LF

FIXED ASSETS

Tangible assets

4

17,814

23,692

CURRENT ASSETS

Debtors

5

16,125

14,677

Cash at bank

6,901

3,009

23,026

17,686

CREDITORS

Amounts falling due within one year

6

39,983

40,344

NET CURRENT LIABILITIES

(16,957

)

(22,658

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

857

1,034

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

8

757

934

SHAREHOLDERS' FUNDS

857

1,034

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

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

The financial statements were approved by the director and authorised for issue on 18 July 2025 and were signed by:

Mr A A Mapley - Director

1.	STATUTORY INFORMATION

A.A.M. Plumbing & Heating Ltd 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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 June 2024

and 31 May 2025

3,403

28,371

183

31,957

DEPRECIATION

At 1 June 2024

1,092

7,093

80

8,265

Charge for year

533

5,319

26

5,878

At 31 May 2025

1,625

12,412

106

14,143

NET BOOK VALUE

At 31 May 2025

1,778

15,959

77

17,814

At 31 May 2024

2,311

21,278

103

23,692

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

Trade debtors

6,018

384

Other debtors

9,762

12,036

VAT

-

71

Prepayments

345

2,186

16,125

14,677

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

Trade creditors

324

-

Tax

3,683

3,628

VAT

878

-

Directors' current accounts

34,498

36,116

Accrued expenses

600

39,983

40,344

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

100

Ordinary shares

£1

100

8.

RESERVES

Retained

earnings

£

At 1 June 2024

934

Profit for the year

9,823

Dividends

(10,000

)

At 31 May 2025

757

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £10,000 (2024 - £17,000) were paid to the director .

Mr A Mapley is the sole director and shareholder of the company.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A.A.M. Plumbing & Heating Ltd for the year ended 31 May 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of A.A.M. Plumbing & Heating Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A.A.M. Plumbing & Heating Ltd and state those matters that we have agreed to state to the director of A.A.M. Plumbing & Heating Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A.A.M. Plumbing & Heating Ltd and its director for our work or for this report.

It is your duty to ensure that A.A.M. Plumbing & Heating Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A.A.M. Plumbing & Heating Ltd. You consider that A.A.M. Plumbing & Heating Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A.A.M. Plumbing & Heating Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Screatons Ltd

Former Atherstone College

Ratcliffe Road

Atherstone

Warwickshire

CV9 1LF

18 July 2025