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REGISTERED NUMBER: 05876099 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

HEPBURNS PLANNING CONSULTANCY
LIMITED

HEPBURNS PLANNING CONSULTANCY
LIMITED (REGISTERED NUMBER: 05876099)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


HEPBURNS PLANNING CONSULTANCY
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: G W Hepburn
Mrs C A Hepburn





SECRETARY: Mrs C A Hepburn





REGISTERED OFFICE: Cheeks Farm
Merstone Lane
Merstone
Newport
Isle of Wight
PO30 3DE





REGISTERED NUMBER: 05876099 (England and Wales)





ACCOUNTANTS: Bright Brown Limited
Chartered Accountants
Exchange House
St. Cross Lane
Newport
Isle of Wight
PO30 5BZ

HEPBURNS PLANNING CONSULTANCY
LIMITED (REGISTERED NUMBER: 05876099)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 193,392 196,657
Investment property 6 77,000 70,000
270,392 266,657

CURRENT ASSETS
Debtors 7 7,513 4,643
Cash at bank 65,470 15,094
72,983 19,737
CREDITORS
Amounts falling due within one year 8 53,288 100,980
NET CURRENT ASSETS/(LIABILITIES) 19,695 (81,243 )
TOTAL ASSETS LESS CURRENT LIABILITIES 290,087 185,414

PROVISIONS FOR LIABILITIES 747 531
NET ASSETS 289,340 184,883

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 289,338 184,881
SHAREHOLDERS' FUNDS 289,340 184,883

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

HEPBURNS PLANNING CONSULTANCY
LIMITED (REGISTERED NUMBER: 05876099)

BALANCE SHEET - continued
31 AUGUST 2023


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 Board of Directors and authorised for issue on 9 April 2024 and were signed on its behalf by:




G W Hepburn - Director



Mrs C A Hepburn - Director


HEPBURNS PLANNING CONSULTANCY
LIMITED (REGISTERED NUMBER: 05876099)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023


1. STATUTORY INFORMATION

Hepburns Planning Consultancy Limited 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost and not provided
Plant and machinery etc - 33% on cost and 20% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. Deferred taxation is provided on any gains at the rate expected to apply when the property is sold.

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.


HEPBURNS PLANNING CONSULTANCY
LIMITED (REGISTERED NUMBER: 05876099)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Work in progress
Work in progress includes a relevant proportion of costs according to the stage of completion.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 31 August 2023 35,000
AMORTISATION
At 1 September 2022
and 31 August 2023 35,000
NET BOOK VALUE
At 31 August 2023 -
At 31 August 2022 -

HEPBURNS PLANNING CONSULTANCY
LIMITED (REGISTERED NUMBER: 05876099)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 September 2022 245,791 41,878 3,645 10,234 301,548
Additions - 266 - 406 672
At 31 August 2023 245,791 42,144 3,645 10,640 302,220
DEPRECIATION
At 1 September 2022 49,589 41,878 3,645 9,779 104,891
Charge for year 3,477 - - 460 3,937
At 31 August 2023 53,066 41,878 3,645 10,239 108,828
NET BOOK VALUE
At 31 August 2023 192,725 266 - 401 193,392
At 31 August 2022 196,202 - - 455 196,657

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2022 70,000
Revaluations 7,000
At 31 August 2023 77,000
NET BOOK VALUE
At 31 August 2023 77,000
At 31 August 2022 70,000

Fair value at 31 August 2023 is represented by:
£   
Valuation in 2007 11,506
Valuation in 2008 (9,067 )
Valuation in 2009 (21,677 )
Valuation in 2020 (2,840 )
Valuation in 2022 30,000
Valuation in 2023 7,000
Cost 62,078
77,000

HEPBURNS PLANNING CONSULTANCY
LIMITED (REGISTERED NUMBER: 05876099)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


6. INVESTMENT PROPERTY - continued

If the investment properties had not been revalued they would have been included at the following historical cost:

2023 2022
£    £   
Cost 62,078 62,078

The investment properties were valued on an open market basis on 31 August 2023 by the directors .

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 3,346 24
Other debtors 4,167 4,619
7,513 4,643

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 118 1,669
Taxation and social security 38,301 1,017
Other creditors 14,869 98,294
53,288 100,980