REGISTERED NUMBER: 11183096 (England and Wales)

M.M PLUMBING & HEATING SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M F W Mackrill

REGISTERED OFFICE:

King Arthurs Court

Maidstone Road

Charing

Ashford

Kent

TN27 0JS

REGISTERED NUMBER:

11183096 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Tangible assets

4

24,388

2,226

CURRENT ASSETS

Debtors

5

1,975

28,180

Cash at bank

22,796

17,403

24,771

45,583

CREDITORS

Amounts falling due within one year

6

(14,180

)

(24,054

)

NET CURRENT ASSETS

10,591

21,529

TOTAL ASSETS LESS CURRENT LIABILITIES

34,979

23,755

CREDITORS

Amounts falling due after more than one year

7

(26,215

)

(13,990

)

NET ASSETS

8,764

9,765

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8,664

9,665

8,764

9,765

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 October 2026 and were signed by:

Mr M F W Mackrill - Director

1.	STATUTORY INFORMATION

M.M Plumbing & Heating Services Ltd is a private company, limited by shares , registered in England and Wales. 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.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2025

5,596

7,600

626

13,822

Additions

-

31,333

-

31,333

Disposals

-

(7,600

)

-

(7,600

)

At 28 February 2026

5,596

31,333

626

37,555

DEPRECIATION

At 1 March 2025

4,467

6,586

543

11,596

Charge for year

283

7,833

41

8,157

Eliminated on disposal

-

(6,586

)

-

(6,586

)

At 28 February 2026

4,750

7,833

584

13,167

NET BOOK VALUE

At 28 February 2026

846

23,500

42

24,388

At 28 February 2025

1,129

1,014

83

2,226

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,975

1,335

Directors' current accounts

-

21,575

Tax

-

4,803

Prepayments

-

467

1,975

28,180

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

4,987

-

Trade creditors

390

11,538

Corporation Tax

-

4,763

Social security and other taxes

2,609

-

VAT

2,233

5,453

Directors' current accounts

61

-

Accrued expenses

3,900

2,300

14,180

24,054

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other loans - 1-2 years

8,346

13,990

Hire purchase contracts

17,869

-

26,215

13,990