Company Registration No. 09857508 (England and Wales)
JMC PLUMBING & HEATING LTD
Unaudited accounts
for the year ended 31 March 2026
JMC PLUMBING & HEATING LTD
Unaudited accounts
Contents
JMC PLUMBING & HEATING LTD
Company Information
for the year ended 31 March 2026
Director
Jonathon Culleton
Company Number
09857508 (England and Wales)
Registered Office
7 HEATHFIELD
CHESTER LE STREET
COUNTY DURHAM
DH2 2XN
ENGLAND
Accountants
Abacus Jack Ltd
New Century House
Crowther Road
Washington
Tyne and Wear
NE38 0QA
JMC PLUMBING & HEATING LTD
Statement of financial position
as at 31 March 2026
Tangible assets
17,751
23,512
Cash at bank and in hand
27,712
25,643
Creditors: amounts falling due within one year
(9,880)
(11,131)
Net current assets
18,102
14,732
Total assets less current liabilities
35,853
38,244
Provisions for liabilities
Deferred tax
(3,372)
(4,467)
Called up share capital
10
10
Profit and loss account
32,471
33,767
Shareholders' funds
32,481
33,777
For the year ending 31 March 2026 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 May 2026 and were signed on its behalf by
Jonathon Culleton
Director
Company Registration No. 09857508
JMC PLUMBING & HEATING LTD
Notes to the Accounts
for the year ended 31 March 2026
JMC PLUMBING & HEATING LTD is a private company, limited by shares, registered in England and Wales, registration number 09857508. The registered office is 7 HEATHFIELD, CHESTER LE STREET, COUNTY DURHAM, DH2 2XN, ENGLAND.
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.
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.
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:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2025
3,649
27,991
31,640
At 31 March 2026
3,649
27,991
31,640
At 1 April 2025
2,997
5,131
8,128
Charge for the year
163
5,598
5,761
At 31 March 2026
3,160
10,729
13,889
At 31 March 2026
489
17,262
17,751
At 31 March 2025
652
22,860
23,512
Amounts falling due within one year
JMC PLUMBING & HEATING LTD
Notes to the Accounts
for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
200
2,807
Taxes and social security
6,433
5,904
Loans from directors
1,048
-
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).