Registration number: 03941683

Acm Plumbing Services Limited

trading as ACM Plumbing Services Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Acm Plumbing Services Limited

trading as ACM Plumbing Services Ltd

Company Information

Directors

C J Howell M Burton

Company secretary

A J Standen

Registered office

39 High Street Battle East Sussex TN33 0EE

Accountants

Manningtons Chartered Accountants39 High Street Battle East Sussex TN33 0EE

Acm Plumbing Services Limited

trading as ACM Plumbing Services Ltd

(Registration number: 03941683)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	4,293	1,991
Current assets
Debtors	5	53,160	22,698
Cash at bank and in hand		25,581	13,082
		78,741	35,780
Creditors: Amounts falling due within one year	6	(58,032)	(22,674)
Net current assets		20,709	13,106
Total assets less current liabilities		25,002	15,097
Creditors: Amounts falling due after more than one year	6	(5,707)	(14,268)
Provisions for liabilities		(1,141)	(379)
Net assets		18,154	450
Capital and reserves
Called up share capital		10	10
Retained earnings		18,144	440
Shareholders' funds		18,154	450

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 October 2025 and signed on its behalf by:
 

......................................... M Burton Director

Acm Plumbing Services Limited

trading as ACM Plumbing Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
39 High Street
Battle
East Sussex
TN33 0EE
United Kingdom

The principal place of business is:
Acorns
Oakhurst Road
Battle
East Sussex
TN33 0JL

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Revenue recognition

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Acm Plumbing Services Limited

trading as ACM Plumbing Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance basis
Office equipment	25% reducing balance basis
Motor vehicles	25% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Acm Plumbing Services Limited

trading as ACM Plumbing Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Acm Plumbing Services Limited

trading as ACM Plumbing Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Plant and machinery tangible assets £	Total £
Cost or valuation
At 1 April 2024	462	9,150	2,474	12,086
Additions	-	-	3,058	3,058
At 31 March 2025	462	9,150	5,532	15,144
Depreciation
At 1 April 2024	152	8,621	1,322	10,095
Charge for the year	78	132	546	756
At 31 March 2025	230	8,753	1,868	10,851
Carrying amount
At 31 March 2025	232	397	3,664	4,293
At 31 March 2024	310	529	1,152	1,991

5

Debtors

	2025 £	2024 £
Trade debtors	49,875	10,579
Taxation and social security	2,734	1,712
Prepayments	551	524
Director loan account	-	9,883
	53,160	22,698

Acm Plumbing Services Limited

trading as ACM Plumbing Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts	7	8,561	8,561
Trade creditors		9,766	5,611
Taxation and social security		28,031	4,329
Accruals and deferred income		10,230	3,313
Other creditors		170	860
Director loan account		1,274	-
		58,032	22,674

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	5,707	14,268

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	5,707	14,268

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	8,561	8,561

8	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £5,723 (2024 - £18,229). Total financial commitments relating to motor vehicle operating leases which are not included in the balance sheet amount to £5,723 (2024 - £18,229).

Acm Plumbing Services Limited

trading as ACM Plumbing Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

9	Related party transactions

Transactions with directors

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
M Burton
loan	(8,162)	(28,199)	36,812	451
C J Howell
loan	(1,721)	(34,269)	36,812	822

2024	At 1 April 2023 £	Advances to director £	Repayments by director £	At 31 March 2024 £
M Burton
loan	294	(24,768)	16,312	(8,162)
C J Howell
loan	12,474	(30,507)	16,312	(1,721)