REGISTERED NUMBER: 10019637 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

ALM Plumbing & Heating Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A L Marriott

Miss N Powdrill

SECRETARY:

REGISTERED OFFICE:

11 Barry Close

Kirby Muxloe

Leicester

LE9 2DW

REGISTERED NUMBER:

10019637 (England and Wales)

ACCOUNTANTS:

SJS Accountancy Services

1 North Street

Wigston

Leicester

LE18 1PS

FIXED ASSETS

Tangible assets

4

41,627

14,345

CURRENT ASSETS

Stocks

750

750

Debtors

5

55,292

60,072

Cash at bank

511

487

56,553

61,309

CREDITORS

Amounts falling due within one year

6

27,214

49,189

NET CURRENT ASSETS

29,339

12,120

TOTAL ASSETS LESS CURRENT LIABILITIES

70,966

26,465

CREDITORS

Amounts falling due after more than one year

7

29,639

7,209

NET ASSETS

41,327

19,256

CAPITAL AND RESERVES

Called up share capital

100

99

Retained earnings

41,227

19,157

SHAREHOLDERS' FUNDS

41,327

19,256

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2026 and were signed on its behalf by:

A L Marriott - Director

1.	STATUTORY INFORMATION

ALM Plumbing & Heating Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

54,739

Additions

47,119

Disposals

(28,386

)

At 28 February 2026

73,472

DEPRECIATION

At 1 March 2025

40,394

Charge for year

10,536

Eliminated on disposal

(19,085

)

At 28 February 2026

31,845

NET BOOK VALUE

At 28 February 2026

41,627

At 28 February 2025

14,345

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

46,286

At 28 February 2026

46,286

DEPRECIATION

Charge for year

9,257

At 28 February 2026

9,257

NET BOOK VALUE

At 28 February 2026

37,029

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

30,010

29,515

Other debtors

25,282

30,557

55,292

60,072

Other debtors amounting to £25,282 (2025 - £30,557) is represented by a PAYE/CIS refund due of £24,185 (2025 - £25,779), prepayments of £224 (2025 - £279), a VAT debtor of £873 (2025 - £1,103) and accrued income of £Nil (2025 - £3,396).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

5,717

5,089

Hire purchase contracts

7,592

-

Trade creditors

691

149

Taxation and social security

11,047

41,693

Other creditors

2,167

2,258

27,214

49,189

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

2,382

7,209

Hire purchase contracts

27,257

-

29,639

7,209