AMT Marsh Plumbing, Heating & Gas Ltd

AMT Marsh Plumbing, Heating & Gas Ltd
Contents Page
For the year ended 31 May 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

AMT Marsh Plumbing, Heating & Gas Ltd Accountants' Report For the year ended 31 May 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AMT Marsh Plumbing, Heating & Gas Ltd for the year ended 31 May 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AMT Marsh Plumbing, Heating & Gas Ltd for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of AMT Marsh Plumbing, Heating & Gas Ltd , as a body, in accordance with the terms of our engagement letter dated 06 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of AMT Marsh Plumbing, Heating & Gas Ltd and state those matters that we have agreed to state to the Board of Directors of AMT Marsh Plumbing, Heating & Gas Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AMT Marsh Plumbing, Heating & Gas Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that AMT Marsh Plumbing, Heating & Gas Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AMT Marsh Plumbing, Heating & Gas Ltd . You consider that AMT Marsh Plumbing, Heating & Gas Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of AMT Marsh Plumbing, Heating & Gas Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 May 2026. .................................................... Kendall Accountancy Services Limited 2 Exeter Street Cottingham Hull East Yorkshire HU16 4LU 06 August 2026 1

AMT Marsh Plumbing, Heating & Gas Ltd
Accountants' Report
For the year ended 31 May 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AMT Marsh Plumbing, Heating & Gas Ltd for the year ended 31 May 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AMT Marsh Plumbing, Heating & Gas Ltd for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of AMT Marsh Plumbing, Heating & Gas Ltd , as a body, in accordance with the terms of our engagement letter dated 06 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of AMT Marsh Plumbing, Heating & Gas Ltd and state those matters that we have agreed to state to the Board of Directors of AMT Marsh Plumbing, Heating & Gas Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AMT Marsh Plumbing, Heating & Gas Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that AMT Marsh Plumbing, Heating & Gas Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AMT Marsh Plumbing, Heating & Gas Ltd . You consider that AMT Marsh Plumbing, Heating & Gas Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of AMT Marsh Plumbing, Heating & Gas Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

31 May 2026.

....................................................
Kendall Accountancy Services Limited
2 Exeter Street
Cottingham
Hull
East Yorkshire
HU16 4LU
06 August 2026

1

AMT Marsh Plumbing, Heating & Gas Ltd
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	14,622	29,359
		14,622	29,359
Current assets
Debtors		48,090	53,184
Cash at bank and in hand		84,888	38,438
		132,978	91,622
Creditors: amount falling due within one year		(86,924)	(31,865)
Net current assets		46,054	59,757

Total assets less current liabilities		60,676	89,116
Creditors: amount falling due after more than one year		-	(2,673)
Provisions for liabilities		(2,778)	(5,578)
Net assets		57,898	80,865

Capital and reserves
Called up share capital	4	2	2
Profit and loss account		57,896	80,863
Shareholders' funds		57,898	80,865

For the year ended 31 May 2026 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 06 August 2026 and were signed on its behalf by:

-------------------------------
Antony Marsh
Director

2

AMT Marsh Plumbing, Heating & Gas Ltd
Notes to the Abridged Financial Statements
For the year ended 31 May 2026

General Information

AMT Marsh Plumbing, Heating & Gas Ltd is a private company, limited by shares, registered in England and Wales, registration number 13419022, registration address 2 Exeter Street, New Village Road, Cottingham, East Riding of Yorkshire, HU16 4LU.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Straight Line
Motor Vehicles	20% Reducing Balance
Computer Equipment	25% Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 4 (2025 : 4).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 June 2025	4,825	24,809	1,124	30,758
Additions	384	5,150	-	5,534
Disposals	-	(11,850)	-	(11,850)
At 31 May 2026	5,209	18,109	1,124	24,442
Depreciation
At 01 June 2025	4,673	5,695	821	11,189
Charge for year	78	3,153	225	3,456
On disposals	-	(4,825)	-	(4,825)
At 31 May 2026	4,751	4,023	1,046	9,820
Net book values
Closing balance as at 31 May 2026	458	14,086	78	14,622
Opening balance as at 01 June 2025	152	28,905	302	29,359

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
2 Class A shares of £1.00 each	2		2
	2		2

3


Registered Number: 13419022
England and Wales
AMT MARSH PLUMBING, HEATING & GAS LTD

Abridged Accounts

Period of accounts Start date: 01 June 2025 End date: 31 May 2026