Manifest Plumbing & Heating Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13252456

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,112		5,482

			4,112		5,482
CURRENT ASSETS
Stocks		3,500		1,000
Debtors	5	20,289		18,617
Cash at bank and in hand		1,132		6,251

		24,921		25,868
Creditors: Amounts Falling Due Within One Year	6	(28,978 )		(30,684 )

NET CURRENT ASSETS (LIABILITIES)			(4,057 )		(4,816 )

TOTAL ASSETS LESS CURRENT LIABILITIES			55		666

Creditors: Amounts Falling Due After More Than One Year	7		-		(269 )

NET ASSETS			55		397

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			54		396

SHAREHOLDERS' FUNDS			55		397

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Manifest Plumbing & Heating Ltd

Balance Sheet (continued)

As At 31 March 2026

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 member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A Babcock

Director

26 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Manifest Plumbing & Heating Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13252456 . The registered office and principle place of business is 14 Elderfield Drive, Bredbury, Stockport, SK6 2QA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable in respect of services supplied, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover principally consists of plumbing and heating services.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell and comprises of direct costs.

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Manifest Plumbing & Heating Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

2.7. Trade and other debtors

Trade and other debtors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except for where the effect of discounting would be considered immaterial, in which case they are stated at cost less impairment losses for bad and doubtful debts.

2.8. Trade and other creditors

Trade and other creditors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

2.9. Cash and cash equivalents

Cash and cash equivalents comprise of cash at bank and in hand.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 April 2025	12,995

As at 31 March 2026	12,995

Depreciation
As at 1 April 2025	7,513
Provided during the period	1,370

As at 31 March 2026	8,883

Net Book Value
As at 31 March 2026	4,112

As at 1 April 2025	5,482

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	5,200	89
Other debtors	15,089	18,528

	20,289	18,617

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Manifest Plumbing & Heating Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	270	3,234
Trade creditors	-	5,551
Taxation and social security	28,708	21,899

	28,978	30,684

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	269

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	270	3,234
Later than one year and not later than five years	-	269

	270	3,503

	270	3,503

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

10. Directors Advances, Credits and Guarantees

Included within other debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Adam Babcock	18,528	38,683	42,121	-	15,090

The overdrawn balance represents funds advanced to the Director during the year. The balance is unsecured and repayable on demand. Interest has been charged at 3.75%.

The Director is aware of their obigation to repay the loan, and arrangements are in place for its settlement.

11. Ultimate Controlling Party

The company's ultimate controlling party is Mr A Babcock by virtue of his ownership of 100% of the issued share capital in the company.

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