MJK PLUMBING AND HEATING LIMITED

Registered number

12397431

Unaudited Filleted Accounts

31 December 2025

MJK PLUMBING AND HEATING LIMITED
Registered number:		12397431
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		33,823			44,927

Current assets
Debtors	4	23,055			6,882
Cash at bank and in hand		23,096			10,648
		46,151			17,530

Creditors: amounts falling due within one year	5	(84,611)			(83,073)

Net current liabilities			(38,460)			(65,543)

Net liabilities			(4,637)			(20,616)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(4,737)			(20,716)

Shareholder's funds			(4,637)			(20,616)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M J KITCHEN
Director
Approved by the board on 16 September 2026

MJK PLUMBING AND HEATING LIMITED
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% WDV
	Fixtures, fittings, tools and equipment	20% WDV
	Vehicles	25% WDV

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	6,140		64,198		70,338
	At 31 December 2025	6,140		64,198		70,338

	Depreciation
	At 1 January 2025	3,587		21,824		25,411
	Charge for the year	511		10,593		11,104
	At 31 December 2025	4,098		32,417		36,515

	Net book value
	At 31 December 2025	2,042		31,781		33,823
	At 31 December 2024	2,553		42,374		44,927


4	Debtors			2025		2024
£					£

	Trade debtors			19,458		3,210
	Other debtors			3,597		3,672
				23,055		6,882


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			-		3,666
	Taxation and social security costs			15,889		3,950
	Other creditors			68,722		75,457
				84,611		83,073


6	Other information

	MJK PLUMBING AND HEATING LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	33 Newton Rd
	Preston
	PR2 1DY