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REGISTERED NUMBER: 10939164 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

THE PLANNING HANDBOOK LIMITED

THE PLANNING HANDBOOK LIMITED (REGISTERED NUMBER: 10939164)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE PLANNING HANDBOOK LIMITED

COMPANY INFORMATION
for the Year Ended 30 November 2023







DIRECTOR: E J Crooks





REGISTERED OFFICE: 12 Lord Street
Wigan
Lancashire
WN1 2BN





REGISTERED NUMBER: 10939164 (England and Wales)





ACCOUNTANTS: Fairhurst
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

THE PLANNING HANDBOOK LIMITED (REGISTERED NUMBER: 10939164)

BALANCE SHEET
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 5 50,125 50,125

CURRENT ASSETS
Debtors 6 1 8,711
Cash at bank 2,837 5,487
2,838 14,198
CREDITORS
Amounts falling due within one year 7 26,368 23,988
NET CURRENT LIABILITIES (23,530 ) (9,790 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

26,595

40,335

CREDITORS
Amounts falling due after more than one
year

8

7,056

22,223
NET ASSETS 19,539 18,112

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 19,538 18,111
19,539 18,112

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 PLANNING HANDBOOK LIMITED (REGISTERED NUMBER: 10939164)

BALANCE SHEET - continued
30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2024 and were signed by:





E J Crooks - Director


THE PLANNING HANDBOOK LIMITED (REGISTERED NUMBER: 10939164)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

The Planning Handbook 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover relates to rental income received, which is accounted for on a receipts basis.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

4. EMPLOYEES AND DIRECTORS

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

5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2023 2022
£    £   
Other fixed asset investment 50,125 50,125

THE PLANNING HANDBOOK LIMITED (REGISTERED NUMBER: 10939164)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 1 8,711

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 2,378 3,898
Other creditors 23,990 20,090
26,368 23,988

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 7,056 22,223

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
E J Crooks
Balance outstanding at start of year 8,710 10,000
Amounts advanced - 10,010
Amounts repaid (8,710 ) (11,300 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 8,710