Company registration number 15838780 (England and Wales)
M J GRIFFITHS HEATING & PLUMBING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
M J GRIFFITHS HEATING & PLUMBING LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
M J GRIFFITHS HEATING & PLUMBING LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
61,304
Current assets
Debtors
4
52,050
Cash at bank and in hand
32,249
84,299
Creditors: amounts falling due within one year
5
(72,731)
Net current assets
11,568
Total assets less current liabilities
72,872
Creditors: amounts falling due after more than one year
6
(52,082)
Provisions for liabilities
(13,389)
Net assets
7,401
Capital and reserves
Called up share capital
100
Share premium account
7,258
Profit and loss reserves
43
Total equity
7,401
M J GRIFFITHS HEATING & PLUMBING LTD
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 April 2026 and are signed on its behalf by:
Mr Mark Griffiths
Director
Company registration number 15838780 (England and Wales)
M J GRIFFITHS HEATING & PLUMBING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

M J Griffiths Heating & Plumbing Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 584 Wellsway, Bath, Somerset, UK, BA2 2UE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Reducing balance
Computers
25% Reducing balance
Motor vehicles
25% Reducing balance
1.5
Impairment of fixed assets

These financial statements for the period ended 30 September 2025 are the first financial statements of M J Griffiths Heating & Plumbing Ltd prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was . The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

M J GRIFFITHS HEATING & PLUMBING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
4
M J GRIFFITHS HEATING & PLUMBING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 15 July 2024
-
0
Additions
81,739
At 30 September 2025
81,739
Depreciation and impairment
At 15 July 2024
-
0
Depreciation charged in the period
20,435
At 30 September 2025
20,435
Carrying amount
At 30 September 2025
61,304
4
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
9,704
Other debtors
42,346
52,050
5
Creditors: amounts falling due within one year
2025
£
Trade creditors
23,474
Corporation tax
17,589
Other taxation and social security
17,612
Other creditors
14,056
72,731
6
Creditors: amounts falling due after more than one year
2025
£
Other creditors
52,082
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