05699637falsePlumbing & Heating Installations2025-05-012026-04-30http://www.companieshouse.gov.uk/2025-04-30http://www.companieshouse.gov.uk/cd:CompanySecretary12025-05-012026-04-30http://www.companieshouse.gov.uk/pt:PlantMachinery2025-04-30http://www.companieshouse.gov.uk/pt:ShareCapital2025-04-30http://www.companieshouse.gov.uk/cd:Director12025-05-012026-04-30http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2025-04-30http://www.companieshouse.gov.uk/pt:PlantMachinery2026-04-30http://www.companieshouse.gov.uk/pt:ShareCapital2026-04-30http://www.companieshouse.gov.uk/cd:Director22025-05-012026-04-30http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2026-04-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-04-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-05-012026-04-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2026-04-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-05-012026-04-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-05-012026-04-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-04-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-04-30http://www.companieshouse.gov.uk/2025-05-012026-04-30http://www.companieshouse.gov.uk/2025-04-30http://www.companieshouse.gov.uk/cd:FRS1022025-05-012026-04-30http://www.companieshouse.gov.uk/2026-04-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-05-012026-04-30http://www.companieshouse.gov.uk/cd:FilletedAccounts2025-05-012026-04-30iso4217:GBPxbrli:sharesxbrli:pure

Registered number: 05699637

P & M Plumbing & Heating Ltd

ACCOUNTS

FOR THE YEAR ENDED 30/04/2026

Prepared By:

APM Associates Ltd

Accountants

9 Worsley Road

Swinton

Manchester

Gtr Manchester

M27 5WN

P & M Plumbing & Heating Ltd

ACCOUNTS

FOR THE YEAR ENDED 30/04/2026

DIRECTORS

Mr P Hanbridge

Mr M Miller

SECRETARY

Mr M Miller

REGISTERED OFFICE

2 Granary Lane

Worsley

Manchester

Gtr Manchester

M28 2PH

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 05699637

BANKERS

HSBC

ACCOUNTANTS

APM Associates Ltd

Accountants

9 Worsley Road

Swinton

Manchester

Gtr Manchester

M27 5WN

P & M Plumbing & Heating Ltd

ACCOUNTS
FOR THEYEARENDED30/04/2026
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

P & M Plumbing & Heating Ltd

BALANCE SHEET AT 30/04/2026
						2026				2025
		Notes				£				£
FIXED ASSETS
Tangible assets		3				-				29,096
CURRENT ASSETS
Stock				-				1,850
Debtors		5		-				4,011
Cash at bank and in hand				38,809				27,758
				38,809				33,619
CREDITORS: Amounts falling due within one year		6		71,878				60,648
NET CURRENT LIABILITIES						(33,069)				(27,029)
TOTAL ASSETS LESS CURRENT LIABILITIES						(33,069)				2,067
CREDITORS: Amounts falling due after more than one year		7				-				23,640
NET LIABILITIES						(33,069)				(21,573)
CAPITAL AND RESERVES
Called up share capital		8				2				2
Profit and loss account						(33,071)				(21,575)
SHAREHOLDERS' FUNDS						(33,069)				(21,573)
For the year ending 30/04/2026 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 27/05/2026 and signed on their behalf by
.............................
Mr M Miller
Director

P & M Plumbing & Heating Ltd

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30/04/2026

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery		straight line 15%
Commercial Vehicles		straight line 20%
Equipment		straight line 20%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs

The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

2. EMPLOYEES
				2026		2025
				No.		No.
Average number of employees				2		2

P & M Plumbing & Heating Ltd

3. TANGIBLE FIXED ASSETS
		Plant and		Commercial
		Machinery		Vehicles		Equipment		Total
		£		£		£		£
Cost
At 01/05/2025		1,500		86,679		5,115		93,294
Disposals		(1,500)		(86,679)		(5,115)		(93,294)
At 30/04/2026		-		-		-		-
Depreciation
At 01/05/2025		1,442		59,629		3,127		64,198
Disposals		(1,442)		(59,629)		(3,127)		(64,198)
At 30/04/2026		-		-		-		-
Net Book Amounts
At 30/04/2026		-		-		-		-
At 30/04/2025		58		27,050		1,988		29,096

4. STOCK				2026		2025
				£		£
Stock comprises:
Stock				-		1,850
				-		1,850

5. DEBTORS				2026		2025
				£		£
Amounts falling due within one year
Trade debtors				-		1,664
Other debtors				-		2,122
Prepayments				-		225
				-		4,011

P & M Plumbing & Heating Ltd

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2026		2025
				£		£
UK corporation tax				9,471		5,988
VAT				15,745		9,952
PAYE control				-		1,532
Directors current account				45,848		43
Trade creditors				-		39,972
Other creditors				-		772
Accruals				814		2,389
				71,878		60,648

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				2026		2025
				£		£
Loans >1yr				-		23,640
				-		23,640

8. SHARE CAPITAL				2026		2025
				£		£
Allotted, issued and fully paid:
2 Ordinary shares of £1 each				2		2
				2		2

9. CESSATION OF TRADING

The company ceased tradimg activities on 30/04/2026