REGISTERED NUMBER: 08659696 (England and Wales)

PMJ PLUMBING & HEATING LTD

FINANCIAL STATEMENTS

FOR THE PERIOD 1 SEPTEMBER 2024 TO 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P A Block

REGISTERED OFFICE:

11 Rosedene Gardens

Ilford

Essex

IG2 6YE

REGISTERED NUMBER:

08659696 (England and Wales)

ACCOUNTANTS:

Howard Walters

Chartered Certified Accountants

11 Rosedene Gardens

Ilford

Essex

IG2 6YE

FIXED ASSETS

Tangible assets

4

205

338

CURRENT ASSETS

Debtors

5

32,558

16,844

Cash at bank and in hand

5,537

5,576

38,095

22,420

CREDITORS

Amounts falling due within one year

6

27,681

15,439

NET CURRENT ASSETS

10,414

6,981

TOTAL ASSETS LESS CURRENT LIABILITIES

10,619

7,319

CREDITORS

Amounts falling due after more than one year

7

10,155

11,643

NET ASSETS/(LIABILITIES)

464

(4,324

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

364

(4,424

)

SHAREHOLDERS' FUNDS

464

(4,324

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 8 December 2025 and were signed by:

P A Block - Director

1.	STATUTORY INFORMATION

PMJ 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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the period 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

and 31 March 2025

1,000

736

4,802

6,538

DEPRECIATION

At 1 September 2024

958

646

4,596

6,200

Charge for period

42

23

68

133

At 31 March 2025

1,000

669

4,664

6,333

NET BOOK VALUE

At 31 March 2025

-

67

138

205

At 31 August 2024

42

90

206

338

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,339

10,390

Other debtors

1,811

1,810

Tax credits

13,951

3,733

VAT

6,457

911

32,558

16,844

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

7,054

10,464

Other loans

2,820

2,820

Directors' current accounts

16,137

485

Accrued expenses

1,670

1,670

27,681

15,439

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans

10,155

11,643

8.	ULTIMATE CONTROLLING PARTY

The controlling party is P A Block.