REGISTERED NUMBER: 04207383 (England and Wales)

M.A.Swain Central Heating & Plumbing Ltd

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Swain

W Swain

SECRETARY:

Mrs F Swain

REGISTERED OFFICE:

5 The Green

Reasheath

Nantwich

Cheshire

CW5 6DE

REGISTERED NUMBER:

04207383 (England and Wales)

ACCOUNTANTS:

Slaters & Co Accountants

Lymore Villa

162a London Road

Chesterton

Newcastle

Staffordshire

ST5 7JB

FIXED ASSETS

Tangible assets

4

1,649

2,157

CURRENT ASSETS

Stocks

350

350

Debtors

5

10,557

8,163

Cash at bank

1,410

1,451

12,317

9,964

CREDITORS

Amounts falling due within one year

6

22,385

24,808

NET CURRENT LIABILITIES

(10,068

)

(14,844

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(8,419

)

(12,687

)

PROVISIONS FOR LIABILITIES

313

410

NET LIABILITIES

(8,732

)

(13,097

)

CAPITAL AND RESERVES

Called up share capital

275

275

Retained earnings

(9,007

)

(13,372

)

SHAREHOLDERS' FUNDS

(8,732

)

(13,097

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

M Swain - Director

1.	STATUTORY INFORMATION

M.A.Swain Central Heating & Plumbing 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.

After making enquiries, and given the impact of Coronavirus on the economy, the directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future, being the 12 month period from the date of approval of these accounts. The financial statements have therefore been prepared on a going concern basis.

Turnover

Turnover represents net invoice value of goods / services provided, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tools and Equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Tools and

Motor

Computer

Equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,242

17,730

2,092

21,064

DEPRECIATION

At 1 April 2024

1,047

15,890

1,970

18,907

Charge for year

30

460

18

508

At 31 March 2025

1,077

16,350

1,988

19,415

NET BOOK VALUE

At 31 March 2025

165

1,380

104

1,649

At 31 March 2024

195

1,840

122

2,157

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,944

7,358

Other debtors

613

805

10,557

8,163

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,240

217

Trade creditors

12,589

8,128

Taxation and social security

5,533

7,792

Other creditors

2,023

8,671

22,385

24,808

7.	ULTIMATE CONTROLLING PARTY