MOFFATT HEATING & PLUMBING LIMITED


Director	MOFFATT, Steven


Company Secretary	MOFFATT, Steven


Registered Address	Suite 312 Atlas House Caxton Close
	Wigan
	WN3 6XU


Registered Number	08477766 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,282		1,926
			1,282		1,926
Current assets
Cash at bank and on hand		6,606		4,728
		6,606		4,728
Creditors amounts falling due within one year	4	(6,672)		(4,778)
Net current assets (liabilities)			(66)		(50)
Total assets less current liabilities			1,216		1,876
Net assets			1,216		1,876
Capital and reserves
Called up share capital			1		1
Profit and loss account			1,215		1,875
Shareholders' funds			1,216		1,876

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 12 May 2025, and are signed on its behalf by:

MOFFATT, Steven
Director
Registered Company No. 08477766

MOFFATT HEATING & PLUMBING LIMITED

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	-	4
Vehicles	25	-
Office Equipment	-	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 May 24	710	5,156	425	6,291
At 30 April 25	710	5,156	425	6,291
Depreciation and impairment
At 01 May 24	557	3,592	216	4,365
Charge for year	146	391	107	644
At 30 April 25	703	3,983	323	5,009
Net book value
At 30 April 25	7	1,173	102	1,282
At 30 April 24	153	1,564	209	1,926

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	6,168	4,274
Accrued liabilities and deferred income	504	504
Total	6,672	4,778


	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.