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AFFLUENT FINANCIAL PLANNING LTD.

Registered Number
SC161571
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2021

AFFLUENT FINANCIAL PLANNING LTD.
Company Information
for the year from 1 January 2021 to 31 December 2021

Directors

MELVIN, Paul Anthony Carl

Registered Address

1 Kirkinner Place
Main Street
Bridge Of Weir
PA11 3AA

Registered Number

SC161571 (Scotland)
AFFLUENT FINANCIAL PLANNING LTD.
Balance Sheet as at
31 December 2021

Notes

2021

2020

£

£

£

£

Fixed assets
Tangible assets621,33131,202
Investments7816,195817,120
837,526848,322
Current assets
Debtors1,687,0211,677,367
Cash at bank and on hand237,154609,987
1,924,1752,287,354
Creditors amounts falling due within one year9(170,544)(129,656)
Net current assets (liabilities)1,753,6312,157,698
Total assets less current liabilities2,591,1573,006,020
Provisions for liabilities(4,053)(5,928)
Net assets2,587,1043,000,092
Capital and reserves
Called up share capital12,57612,576
Share premium411,000411,000
Profit and loss account2,163,5282,576,516
Shareholders' funds2,587,1043,000,092
The financial statements were approved and authorised for issue by the Director on 14 September 2022, and are signed on its behalf by:
MELVIN, Paul Anthony Carl
Director
Registered Company No. SC161571
AFFLUENT FINANCIAL PLANNING LTD.
Notes to the Financial Statements
for the year ended 31 December 2021

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page. Affluent Financial Group Limited owns 100% shares in Affluent Financial Planning. The Affluent Financial Group Limited is controlled and owned by the director Paul Anthony Carl Melvin.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard. The financial statements have been prepared under the historical cost convention.
3.Basis of measurement used in financial statements
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).
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates. 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. Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied: o the amount of revenue can be measured reliably; o it is probable that the Company will receive the consideration due; o the costs incurred can be measured reliably
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings25
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
Deferred tax policy
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.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20212020
Average number of employees during the year44
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 January 21239,304
At 31 December 21239,302
Depreciation and impairment
At 01 January 21208,102
Charge for year9,871
At 31 December 21217,971
Net book value
At 31 December 2121,331
At 31 December 2031,202
7.Fixed asset investments

Total

£
Cost or valuation
At 01 January 21817,120
At 31 December 21817,120
Impairment
Other adjustments925
At 31 December 21925
Net book value
At 31 December 21816,195
At 31 December 20817,120
8.Debtors within one year

2021

2020

££
Trade debtors / trade receivables263-
Amounts owed by associates and joint ventures / participating interests1,686,7581,647,437
Other debtors-29,930
Total1,687,0211,677,367
Included within debtors is £1,686,758 (2020: £1,647,437) owed from an associated company Affluent Lifestyle Planning Ltd. The company is associated by common control exercised by the directors.
9.Creditors within one year

2021

2020

££
Trade creditors / trade payables1,6141,505
Taxation and social security132,095125,925
Other creditors36,83526
Accrued liabilities and deferred income-2,200
Total170,544129,656
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.