Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31false2022-04-01No description of principal activity33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08560429 2022-04-01 2023-03-31 08560429 2021-04-01 2022-03-31 08560429 2023-03-31 08560429 2022-03-31 08560429 c:Director1 2022-04-01 2023-03-31 08560429 c:Director2 2022-04-01 2023-03-31 08560429 d:FurnitureFittings 2022-04-01 2023-03-31 08560429 d:FurnitureFittings 2023-03-31 08560429 d:FurnitureFittings 2022-03-31 08560429 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08560429 d:ComputerEquipment 2022-04-01 2023-03-31 08560429 d:ComputerEquipment 2023-03-31 08560429 d:ComputerEquipment 2022-03-31 08560429 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08560429 d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08560429 d:CurrentFinancialInstruments 2023-03-31 08560429 d:CurrentFinancialInstruments 2022-03-31 08560429 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08560429 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 08560429 d:ShareCapital 2023-03-31 08560429 d:ShareCapital 2022-03-31 08560429 d:RetainedEarningsAccumulatedLosses 2023-03-31 08560429 d:RetainedEarningsAccumulatedLosses 2022-03-31 08560429 c:FRS102 2022-04-01 2023-03-31 08560429 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 08560429 c:FullAccounts 2022-04-01 2023-03-31 08560429 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 08560429









FUTURE PLANNING AND DEVELOPMENT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
FUTURE PLANNING AND DEVELOPMENT LIMITED
REGISTERED NUMBER: 08560429

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,099
792

  
2,099
792

Current assets
  

Debtors: amounts falling due within one year
 5 
83,692
63,801

Cash at bank and in hand
 6 
43,945
39,744

  
127,637
103,545

Creditors: amounts falling due within one year
 7 
(53,517)
(54,435)

Net current assets
  
 
 
74,120
 
 
49,110

Total assets less current liabilities
  
76,219
49,902

  

Net assets
  
76,219
49,902


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
76,119
49,802

  
76,219
49,902


Page 1

 
FUTURE PLANNING AND DEVELOPMENT LIMITED
REGISTERED NUMBER: 08560429
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
C P Frost
................................................
R Frost
Director
Director


Date: 1 December 2023

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
FUTURE PLANNING AND DEVELOPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Future Planning and Development Limited is a private company limited by shares. The company is incorporated in England & Wales and its registered office address is Aston House, Cornwall Avenue, London, N3 1LF. The registered number is 08560429. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
FUTURE PLANNING AND DEVELOPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in the Statement of income and retained earnings, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The Current Corporation Tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the United Kingdom.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures & fittings
-
25% Reducing balance
Computer equipment
-
33.3% Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
FUTURE PLANNING AND DEVELOPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Tangible fixed assets





Fixtures & fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2022
1,443
1,919
3,362


Additions
-
2,319
2,319



At 31 March 2023

1,443
4,238
5,681



Depreciation


At 1 April 2022
1,151
1,419
2,570


Charge for the year on owned assets
73
939
1,012



At 31 March 2023

1,224
2,358
3,582



Net book value



At 31 March 2023
219
1,880
2,099



At 31 March 2022
292
500
792


5.


Debtors

2023
2022
£
£


Trade debtors
83,692
63,801

83,692
63,801



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
43,947
39,743

43,947
39,743


Page 5

 
FUTURE PLANNING AND DEVELOPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
24,619
25,251

Other taxation and social security
18,019
20,515

Other creditors
5,879
3,669

Accruals and deferred income
5,000
5,000

53,517
54,435



8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £12,906 (2022: £12,377).

 
Page 6