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2021-04-01 2022-03-31 06667342 frs-core:CurrentFinancialInstruments 10 2022-03-31 06667342 frs-core:Non-currentFinancialInstruments 10 2022-03-31 06667342 11 2021-04-01 2022-03-31 06667342 frs-core:CurrentFinancialInstruments 11 2022-03-31 06667342 frs-core:Non-currentFinancialInstruments 11 2022-03-31 06667342 12 2021-04-01 2022-03-31 06667342 frs-core:CurrentFinancialInstruments 12 2022-03-31 06667342 frs-core:Non-currentFinancialInstruments 12 2022-03-31 06667342 13 2021-04-01 2022-03-31 06667342 frs-core:CurrentFinancialInstruments 13 2022-03-31 06667342 frs-core:Non-currentFinancialInstruments 13 2022-03-31 06667342 14 2021-04-01 2022-03-31 06667342 frs-core:CurrentFinancialInstruments 14 2022-03-31 06667342 frs-core:Non-currentFinancialInstruments 14 2022-03-31 06667342 15 2021-04-01 2022-03-31 06667342 frs-core:CurrentFinancialInstruments 15 2022-03-31 06667342 frs-core:Non-currentFinancialInstruments 15 2022-03-31 06667342 16 2021-04-01 2022-03-31 06667342 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frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 06667342
Planned Projects Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2023
The Boss Partnership
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 06667342
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 139 186
139 186
CURRENT ASSETS
Debtors 30,807 44,662
Cash at bank and in hand 10,751 8,994
41,558 53,656
Creditors: Amounts Falling Due Within One Year (42,400 ) (52,602 )
NET CURRENT ASSETS (LIABILITIES) (842 ) 1,054
TOTAL ASSETS LESS CURRENT LIABILITIES (703 ) 1,240
NET (LIABILITIES)/ASSETS (703 ) 1,240
CAPITAL AND RESERVES
Called up share capital 5 1,000 1,000
Profit and Loss Account (1,703 ) 240
SHAREHOLDERS' FUNDS (703) 1,240
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
A Stevenson
Director
12/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Planned Projects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06667342 . The registered office is 14 Coppice Grove, Lichfield, WS14 9PR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33.3% SL
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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Page 4
2.4. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 April 2022 331
As at 31 March 2023 331
Depreciation
As at 1 April 2022 145
Provided during the period 47
As at 31 March 2023 192
Net Book Value
As at 31 March 2023 139
As at 1 April 2022 186
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 4