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Registration number: 04335898

Martin Melville Plumbing & Heating Limited
trading as Martin Melville Plumbing and Heating Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Martin Melville Plumbing & Heating Limited
trading as Martin Melville Plumbing and Heating Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Martin Melville Plumbing & Heating Limited
trading as Martin Melville Plumbing and Heating Limited

Company Information

Directors | Mr M Melville Mrs CA Melville

Registered office | 6 Bridge Business Park Top Street Martlesham Woodbridge Suffolk IP12 4RB

Martin Melville Plumbing & Heating Limited
trading as Martin Melville Plumbing and Heating Limited

(Registration number: 04335898)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 5,930 | 5,930
Tangible assets | 5 | 8,448 | 13,158
|  | 14,378 | 19,088
Current assets |  |  |
Stocks | 6 | 26,904 | 28,683
Debtors | 7 | 45,825 | 53,789
Cash at bank and in hand |  | 41,688 | 45,925
|  | 114,417 | 128,397
Creditors: Amounts falling due within one year | 8 | (67,322) | (87,522)
Net current assets |  | 47,095 | 40,875
Total assets less current liabilities |  | 61,473 | 59,963
Creditors: Amounts falling due after more than one year | 8 | - | (3,333)
Net assets |  | 61,473 | 56,630
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 61,373 | 56,530
Shareholders' funds |  | 61,473 | 56,630

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 May 2026 and signed on its behalf by:

Martin Melville Plumbing & Heating Limited
trading as Martin Melville Plumbing and Heating Limited

(Registration number: 04335898)
Balance Sheet as at 31 December 2025

......................................... Mr M Melville Director
......................................... Mrs CA Melville Director

Martin Melville Plumbing & Heating Limited
trading as Martin Melville Plumbing and Heating Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
6 Bridge Business Park
Top Street
Martlesham
Woodbridge
Suffolk
IP12 4RB

These financial statements were authorised for issue by the Board on 18 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Martin Melville Plumbing & Heating Limited
trading as Martin Melville Plumbing and Heating Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% straight line basis
Furniture and fittings | 10% straight line basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | over 20 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Martin Melville Plumbing & Heating Limited
trading as Martin Melville Plumbing and Heating Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 6).

Martin Melville Plumbing & Heating Limited
trading as Martin Melville Plumbing and Heating Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 January 2025 | 59,300 | 59,300
At 31 December 2025 | 59,300 | 59,300
Amortisation
At 1 January 2025 | 53,370 | 53,370
At 31 December 2025 | 53,370 | 53,370
Carrying amount
At 31 December 2025 | 5,930 | 5,930
At 31 December 2024 | 5,930 | 5,930

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 36,021 | 85,967 | 121,988
At 31 December 2025 | 36,021 | 85,967 | 121,988
Depreciation
At 1 January 2025 | 32,972 | 75,858 | 108,830
Charge for the year | 1,588 | 3,122 | 4,710
At 31 December 2025 | 34,560 | 78,980 | 113,540
Carrying amount
At 31 December 2025 | 1,461 | 6,987 | 8,448
At 31 December 2024 | 3,049 | 10,109 | 13,158

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 26,904 | 28,683

Martin Melville Plumbing & Heating Limited
trading as Martin Melville Plumbing and Heating Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 37,906 | 39,187
Other debtors | 7,919 | 14,602
| 45,825 | 53,789

Martin Melville Plumbing & Heating Limited
trading as Martin Melville Plumbing and Heating Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 3,333 | 8,000
Trade creditors |  | 20,886 | 47,551
Taxation and social security |  | 39,673 | 28,708
Accruals and deferred income |  | 3,430 | 3,263
|  | 67,322 | 87,522

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | - | 3,333

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

10 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 3,333

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 3,333 | 8,000