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REGISTERED NUMBER: 06683140 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

PARAPLAN PLUS LIMITED

PARAPLAN PLUS LIMITED (REGISTERED NUMBER: 06683140)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PARAPLAN PLUS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: R A Allum
Ms C Goodwin





REGISTERED OFFICE: Ground Floor
Oakhurst House
77 Mount Ephraim
Tunbridge Wells
Kent
TN4 8BS





REGISTERED NUMBER: 06683140 (England and Wales)





ACCOUNTANTS: Wells Associates
Ground Floor Oakhurst House
77 Mount Ephraim
Tunbridge Wells
Kent
TN4 8BS

PARAPLAN PLUS LIMITED (REGISTERED NUMBER: 06683140)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 7,648 10,392
Investments 5 52,556 50,320
60,204 60,712

CURRENT ASSETS
Debtors 6 82,959 44,316
Cash at bank 165,754 199,017
248,713 243,333
CREDITORS
Amounts falling due within one year 7 (67,466 ) (76,970 )
NET CURRENT ASSETS 181,247 166,363
TOTAL ASSETS LESS CURRENT
LIABILITIES

241,451

227,075

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 241,351 226,975
241,451 227,075

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.

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 11 April 2024 and were signed on its behalf by:





R A Allum - Director


PARAPLAN PLUS LIMITED (REGISTERED NUMBER: 06683140)

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

1. STATUTORY INFORMATION

Paraplan Plus 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33.33% on cost

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

PARAPLAN PLUS LIMITED (REGISTERED NUMBER: 06683140)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 September 2022 1,073 25,162 26,235
Additions 360 5,374 5,734
At 31 August 2023 1,433 30,536 31,969
DEPRECIATION
At 1 September 2022 268 15,575 15,843
Charge for year 291 8,187 8,478
At 31 August 2023 559 23,762 24,321
NET BOOK VALUE
At 31 August 2023 874 6,774 7,648
At 31 August 2022 805 9,587 10,392

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 September 2022 50,320
Additions 2,236
At 31 August 2023 52,556
NET BOOK VALUE
At 31 August 2023 52,556
At 31 August 2022 50,320

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 32,509 27,428
Other debtors 50,450 16,888
82,959 44,316

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 5,056 20,297
Taxation and social security 60,980 54,587
Other creditors 1,430 2,086
67,466 76,970

PARAPLAN PLUS LIMITED (REGISTERED NUMBER: 06683140)

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

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2023 and 31 August 2022:

2023 2022
£    £   
R A Allum
Balance outstanding at start of year 15,888 64,484
Amounts advanced 50,450 60,551
Amounts repaid (15,888 ) (109,147 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 50,450 15,888