M & P Heating Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06741099

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		22,087

			-		22,087
CURRENT ASSETS
Stocks	5	500		500
Debtors	6	2,971		8,712
Cash at bank and in hand		40,974		28,458

		44,445		37,670
Creditors: Amounts Falling Due Within One Year	7	(14,642 )		(33,765 )

NET CURRENT ASSETS (LIABILITIES)			29,803		3,905

TOTAL ASSETS LESS CURRENT LIABILITIES			29,803		25,992

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		-		(4,195 )

NET ASSETS			29,803		21,797

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			29,703		21,697

SHAREHOLDERS' FUNDS			29,803		21,797

Page 1

Page 2

M & P Heating Limited

Balance Sheet (continued)

As At 31 August 2026

For the year ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Michael Jones

Director

5th October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

M & P Heating Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06741099 . The registered office is 72 Anglian Way, Market Rasen, Lincolnshire, LN8 3RP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on cost
Motor Vehicles	25% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	1	2

	1	2

Page 3

Page 4

M & P Heating Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 September 2025	1,192	36,811	38,003
Disposals	-	(36,811 )	(36,811 )

As at 31 August 2026	1,192	-	1,192

Depreciation
As at 1 September 2025	1,191	14,725	15,916
Disposals	-	(14,724 )	(14,724 )

As at 31 August 2026	1,191	1	1,192

Net Book Value
As at 31 August 2026	1	(1 )	-

As at 1 September 2025	1	22,086	22,087

5. Stocks

	2026	2025
	£	£
Stock	500	500

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,971	8,712

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2,667	505
Bank loans and overdrafts	-	27,995
Corporation tax	10,364	3,076
Other taxes and social security	36	-
VAT	609	1,357
Accruals and deferred income	475	450
Director's loan account	491	382

	14,642	33,765

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	-	4,195

Page 4

Page 5

M & P Heating Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Ultimate Controlling Party

The company's ultimate controlling party is M Jones by virtue of his ownership of 100% of the issued share capital in the company.