REGISTERED NUMBER: 06004810

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

A M MULTI UTILITIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A M Manterfield

Mrs R Manterfield

SECRETARY:

Mrs R Manterfield

REGISTERED OFFICE:

36 - 40 Doncaster Road

Barnsley

South Yorkshire

S70 1TL

REGISTERED NUMBER:

06004810

ACCOUNTANTS:

Seaman Herbert & Co

36 - 40 Doncaster Road

Barnsley

South Yorkshire

S70 1TL

FIXED ASSETS

Intangible assets

4

225

600

Tangible assets

5

24,598

29,158

24,823

29,758

CURRENT ASSETS

Debtors

6

65,101

61,244

Cash at bank

25,955

23,806

91,056

85,050

CREDITORS

Amounts falling due within one year

7

28,928

23,668

NET CURRENT ASSETS

62,128

61,382

TOTAL ASSETS LESS CURRENT LIABILITIES

86,951

91,140

CREDITORS

Amounts falling due after more than one year

8

(1,514

)

(4,736

)

PROVISIONS FOR LIABILITIES

9

(4,630

)

(5,493

)

NET ASSETS

80,807

80,911

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

80,707

80,811

SHAREHOLDERS' FUNDS

80,807

80,911

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2026 and were signed on its behalf by:

A M Manterfield - Director

Mrs R Manterfield - Director

1.	STATUTORY INFORMATION

A M MULTI UTILITIES LTD is a private company, limited by shares , registered in Not specified/Other. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account and Retained Earnings, 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

7,500

AMORTISATION

At 1 April 2025

6,900

Amortisation for year

375

At 31 March 2026

7,275

NET BOOK VALUE

At 31 March 2026

225

At 31 March 2025

600

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

25,295

22,690

2,175

50,160

DEPRECIATION

At 1 April 2025

12,571

6,256

2,175

21,002

Charge for year

1,273

3,287

-

4,560

At 31 March 2026

13,844

9,543

2,175

25,562

NET BOOK VALUE

At 31 March 2026

11,451

13,147

-

24,598

At 31 March 2025

12,724

16,434

-

29,158

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

16,250

22,218

Other debtors

28,200

28,700

Directors' current accounts

17,487

7,180

Prepayments and accrued income

3,164

3,146

65,101

61,244

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

3,222

2,816

Tax

6,436

4,425

VAT

236

228

Other creditors

14,774

12,041

Accrued expenses

4,260

4,158

28,928

23,668

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

1,514

4,736

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

4,630

5,493

Deferred

tax

£

Balance at 1 April 2025

5,493

Utilised during year

(863

)

Balance at 31 March 2026

4,630

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

A M Manterfield and Mrs R Manterfield

Balance outstanding at start of year

7,180

6,339

Amounts advanced

17,487

7,180

Amounts repaid

(7,180

)

(6,339

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

17,487

7,180

12.	ULTIMATE CONTROLLING PARTY