M&J PLUMBING & HEATING LTD - Filleted accounts

Registered number

14586556

M&J PLUMBING & HEATING LTD

Filleted Abridged Accounts

31 January 2026

M&J PLUMBING & HEATING LTD
Registered number:		14586556
Abridged Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		5,344			7,125

Current assets
Debtors		12,300			-
Cash at bank and in hand		43,566			36,835
		55,866			36,835

Creditors: amounts falling due within one year		(15,988)			(19,828)

Net current assets			39,878			17,007

Net assets			45,222			24,132

Capital and reserves
Called up share capital			1			1
Profit and loss account			45,221			24,131

Shareholder's funds			45,222			24,132

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 her 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.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.




Rehana Bibi
Director
Approved by the board on 30 October 2026

M&J PLUMBING & HEATING LTD
Notes to the Abridged Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The abridged 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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Total
£
	Cost
	At 1 February 2025				9,500
	At 31 January 2026				9,500

	Depreciation
	At 1 February 2025				2,375
	Charge for the year				1,781
	At 31 January 2026				4,156

	Net book value
	At 31 January 2026				5,344
	At 31 January 2025				7,125


4	Other information

	M&J PLUMBING & HEATING LTD is a private company limited by shares and incorporated in England. Its registered office is:
	30 Harlaxton Street
	Burton on Trent
	Staffordshire
	DE13 0QZ