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Company Registration No. 03240020 (England and Wales)
Morgan Heating Maintenance Limited Unaudited accounts for the year ended 31 August 2025
Morgan Heating Maintenance Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Morgan Heating Maintenance Limited Company Information for the year ended 31 August 2025
Director
S Morgan
Secretary
J Morgan
Company Number
03240020 (England and Wales)
Registered Office
Windward Mare Lane Beer Seaton EX12 3NB
Accountants
Jamie McLennan 38 Elizabeth Road SEATON Devon EX12 2DR
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Morgan Heating Maintenance Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
966
1,208
Current assets
Inventories
1,800
1,800
Debtors
5
56,613
60,261
Cash at bank and in hand
78,039
81,582
136,452
143,643
Creditors: amounts falling due within one year
6
(22,025)
(24,249)
Net current assets
114,427
119,394
Total assets less current liabilities
115,393
120,602
Provisions for liabilities
Other provisions
(183)
(302)
Net assets
115,210
120,300
Capital and reserves
Called up share capital
100
100
Profit and loss account
115,110
120,200
Shareholders' funds
115,210
120,300
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 December 2025 and were signed on its behalf by
S Morgan Director Company Registration No. 03240020
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Morgan Heating Maintenance Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Morgan Heating Maintenance Limited is a private company, limited by shares, registered in England and Wales, registration number 03240020. The registered office is Windward Mare Lane, Beer, Seaton, EX12 3NB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The financial statements have ben prepared on a going concern basis.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15%
Motor vehicles
25%
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
1,809
17,100
18,909
At 31 August 2025
1,809
17,100
18,909
Depreciation
At 1 September 2024
1,204
16,497
17,701
Charge for the year
151
91
242
At 31 August 2025
1,355
16,588
17,943
Net book value
At 31 August 2025
454
512
966
At 31 August 2024
605
603
1,208
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Morgan Heating Maintenance Limited Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
192
192
Accrued income and prepayments
706
424
Other debtors
55,715
59,645
56,613
60,261
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
3,868
3,770
Trade creditors
1,769
3,660
Taxes and social security
14,613
15,159
Accruals
1,775
1,660
22,025
24,249
7
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
S Morgan
2025
59,645
96,678
100,608
55,715
59,645
96,678
100,608
55,715
Interest on overdrawn loan accounts has been charged at the official rate.
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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