Company Registration No. 10235668 (England and Wales)
Marc Bolton Plumbing And Heating Services Limited
Unaudited accounts
for the year ended 30 June 2026
Marc Bolton Plumbing And Heating Services Limited
Unaudited accounts
Contents
Marc Bolton Plumbing And Heating Services Limited
Company Information
for the year ended 30 June 2026
Company Number
10235668 (England and Wales)
Registered Office
Unit 14 Poplar Road Business Park
Poplar Road
Cleethorpes
DN35 8BL
England
Accountants
LRCA Limited
McCue House
70 Wilton Road
Grimsby
N E Lincs
DN36 4AW
Marc Bolton Plumbing And Heating Services Limited
Statement of financial position
as at 30 June 2026
Tangible assets
141,783
173,330
Cash at bank and in hand
17,358
56,605
Creditors: amounts falling due within one year
(178,716)
(194,803)
Net current assets
22,849
56,110
Total assets less current liabilities
164,632
229,440
Creditors: amounts falling due after more than one year
(115,132)
(144,936)
Provisions for liabilities
Deferred tax
(35,446)
(43,332)
Called up share capital
100
100
Profit and loss account
13,954
41,072
Shareholders' funds
14,054
41,172
For the year ending 30 June 2026 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 July 2026 and were signed on its behalf by
M Bolton
Director
Company Registration No. 10235668
Marc Bolton Plumbing And Heating Services Limited
Notes to the Accounts
for the year ended 30 June 2026
Marc Bolton Plumbing And Heating Services Limited is a private company, limited by shares, registered in England and Wales, registration number 10235668. The registered office is Unit 14 Poplar Road Business Park, Poplar Road, Cleethorpes, DN35 8BL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Impairment of Loan Receivables
Loans and other amounts due from companies are assessed at each reporting date for objective evidence of impairment.
Where there is evidence that amounts due may not be recoverable, an impairment loss is recognised in profit and loss to reflect the estimated amount recoverable.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Motor vehicles
20% straight line
Computer equipment
25% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Marc Bolton Plumbing And Heating Services Limited
Notes to the Accounts
for the year ended 30 June 2026
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 July 2025
13,049
277,866
10,865
301,780
Additions
-
25,046
1,668
26,714
Disposals
-
(57,750)
-
(57,750)
At 30 June 2026
13,049
245,162
12,533
270,744
At 1 July 2025
9,575
111,649
7,226
128,450
Charge for the year
1,181
52,685
1,507
55,373
On disposals
-
(54,862)
-
(54,862)
At 30 June 2026
10,756
109,472
8,733
128,961
At 30 June 2026
2,293
135,690
3,800
141,783
At 30 June 2025
3,474
166,217
3,639
173,330
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
135,034
161,797
Amounts falling due within one year
Trade debtors
69,231
78,493
Accrued income and prepayments
14,740
17,946
Other debtors
63,236
64,886
Marc Bolton Plumbing And Heating Services Limited
Notes to the Accounts
for the year ended 30 June 2026
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
5,556
5,556
Obligations under finance leases and hire purchase contracts
42,020
62,261
Trade creditors
58,510
47,457
Taxes and social security
31,307
35,405
Other creditors
24,931
40,304
Loans from directors
460
71
Hire Purchase agreements are secured on the asset to which they relate.
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
98,929
123,177
Hire Purchase agreements are secured on the asset to which they relate.
8
Deferred taxation
2026
2025
Accelerated capital allowances
35,446
43,332
Provision at start of year
43,332
39,667
(Credited)/charged to the profit and loss account
(7,886)
3,665
Provision at end of year
35,446
43,332
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Directors Loan Account
(71)
69,611
70,000
(460)
Director loans are unsecured and repayable on demand. Interest is charged in accordance with the beneficial loan provisions were applicable.
Marc Bolton Plumbing And Heating Services Limited
Notes to the Accounts
for the year ended 30 June 2026
10
Average number of employees
During the year the average number of employees was 11 (2025: 12).