Company Registration No. 05420709 (England and Wales)
M & R Plumbing & Heating Ltd
Unaudited accounts
for the year ended 30 April 2025
M & R Plumbing & Heating Ltd
Unaudited accounts
Contents
M & R Plumbing & Heating Ltd
Company Information
for the year ended 30 April 2025
Company Number
05420709 (England and Wales)
Registered Office
Office 1.01
411-413 Oxford Street
London
W1C 2PE
United Kingdom
Accountants
Q Accountants Ltd
411 Oxford Street
Office 1.01
London
W1C 2PE
M & R Plumbing & Heating Ltd
Statement of financial position
as at 30 April 2025
Tangible assets
106,204
56,104
Cash at bank and in hand
(29,346)
7,835
Creditors: amounts falling due within one year
(403,213)
(190,843)
Net current liabilities
(313,448)
(121,483)
Total assets less current liabilities
(207,244)
(65,379)
Creditors: amounts falling due after more than one year
-
(86,705)
Net liabilities
(207,244)
(152,084)
Called up share capital
1
1
Profit and loss account
(207,245)
(152,085)
Shareholders' funds
(207,244)
(152,084)
For the year ending 30 April 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 9 January 2026 and were signed on its behalf by
Michael Norris
Director
Company Registration No. 05420709
M & R Plumbing & Heating Ltd
Notes to the Accounts
for the year ended 30 April 2025
M & R Plumbing & Heating Ltd is a private company, limited by shares, registered in England and Wales, registration number 05420709. The registered office is Office 1.01, 411-413 Oxford Street, London, W1C 2PE, United Kingdom.
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.
These financial statements for the year ended 30 April 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 May 2023.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
M & R Plumbing & Heating Ltd
Notes to the Accounts
for the year ended 30 April 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2024
18,198
225,818
-
244,016
Additions
484
84,089
4,130
88,703
Disposals
-
(123,318)
-
(123,318)
At 30 April 2025
18,682
186,589
4,130
209,401
At 1 May 2024
14,013
173,899
-
187,912
Charge for the year
768
14,941
302
16,011
On disposals
-
(100,726)
-
(100,726)
At 30 April 2025
14,781
88,114
302
103,197
At 30 April 2025
3,901
98,475
3,828
106,204
At 30 April 2024
4,185
51,919
-
56,104
Amounts falling due within one year
Trade debtors
17,753
9,011
Deferred tax asset
86,266
-
Accrued income and prepayments
5,092
16,667
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
28,241
-
Obligations under finance leases and hire purchase contracts
27,821
-
Trade creditors
137,543
63,553
Taxes and social security
50,095
52,924
Other creditors
36,506
64,338
Loans from directors
112,148
-
7
Creditors: amounts falling due after more than one year
2025
2024
M & R Plumbing & Heating Ltd
Notes to the Accounts
for the year ended 30 April 2025
8
Deferred taxation
2025
2024
Accelerated capital allowances
26,551
-
Tax losses carried forward
(112,817)
-
Credited to the profit and loss account
(86,266)
-
Provision at end of year
(86,266)
-
9
Average number of employees
During the year the average number of employees was 12 (2024: 12).