Litho Plan Limited
Unaudited Financial Statements
For the year ended 31 May 2024
Pages for Filing with Registrar
Company Registration No. 00749205 (England and Wales)
Litho Plan Limited
Company Information
Directors
M A Planner
M Brighton
M Planner
Secretary
M A Planner
Company number
00749205
Registered office
242 Reculver Road
Beltinge
Herne Bay
Kent
CT6 6QR
Accountants
Moore Kingston Smith LLP
6th Floor
9 Appold Street
London
EC2A 2AP
Litho Plan Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
Litho Plan Limited
Balance Sheet
As at 31 May 2024
Page 1
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
445
594
Investments
4
509,233
486,648
509,678
487,242
Current assets
Cash at bank and in hand
3,271
9,188
Creditors: amounts falling due within one year
5
(15,023)
(17,737)
Net current liabilities
(11,752)
(8,549)
Total assets less current liabilities
497,926
478,693
Capital and reserves
Called up share capital
6
5,000
5,000
Profit and loss reserves
492,926
473,693
Total equity
497,926
478,693

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 21 August 2024 and are signed on its behalf by:
M A Planner
Director
Company Registration No. 00749205
Litho Plan Limited
Notes to the Financial Statements
For the year ended 31 May 2024
Page 2
1
Accounting policies
Company information

Litho Plan Limited is a private company limited by shares domiciled & incorporated in England and Wales. The registered office is 242 Reculver Road, Beltinge, Herne Bay, Kent, CT6 6QR.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
Fixed asset investments

Fixed asset investments are stated at market value.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Litho Plan Limited
Notes to the Financial Statements (Continued)
For the year ended 31 May 2024
1
Accounting policies
(Continued)
Page 3
1.7
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was three (2023: three).

3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2023 and 31 May 2024
1,384
Depreciation and impairment
At 1 June 2023
790
Depreciation charged in the year
149
At 31 May 2024
939
Carrying amount
At 31 May 2024
445
At 31 May 2023
594
4
Fixed asset investments
2024
2023
£
£
Investments
509,233
486,648
Litho Plan Limited
Notes to the Financial Statements (Continued)
For the year ended 31 May 2024
4
Fixed asset investments
(Continued)
Page 4
Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 1 June 2023
486,648
Valuation changes
22,585
At 31 May 2024
509,233
Carrying amount
At 31 May 2024
509,233
At 31 May 2023
486,648
5
Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
11,769
14,780
Accruals and deferred income
3,254
2,957
15,023
17,737
6
Called up share capital
2024
2023
£
£
Ordinary share capital
Authorised, issued and fully paid
5,000 Ordinary shares of £1 each
5,000
5,000
7
Controlling party
The company is controlled by M A Planner, a director, by virtue of her 100% shareholding in the company.
2024-05-312023-06-01false06 September 2024CCH SoftwareCCH Accounts Production 2024.100No description of principal activityM BrightonM PlannerM PlannerM A Plannerfalsefalse007492052023-06-012024-05-3100749205bus:CompanySecretaryDirector12023-06-012024-05-3100749205bus:Director12023-06-012024-05-3100749205bus:Director22023-06-012024-05-3100749205bus:CompanySecretary12023-06-012024-05-3100749205bus:Director32023-06-012024-05-3100749205bus:RegisteredOffice2023-06-012024-05-31007492052024-05-31007492052023-05-3100749205core:OtherPropertyPlantEquipment2024-05-3100749205core:OtherPropertyPlantEquipment2023-05-3100749205core:CurrentFinancialInstruments2024-05-3100749205core:CurrentFinancialInstruments2023-05-3100749205core:ShareCapital2024-05-3100749205core:ShareCapital2023-05-3100749205core:RetainedEarningsAccumulatedLosses2024-05-3100749205core:RetainedEarningsAccumulatedLosses2023-05-3100749205core:ComputerEquipment2023-06-012024-05-3100749205core:OtherPropertyPlantEquipment2023-05-3100749205core:OtherPropertyPlantEquipment2023-06-012024-05-3100749205bus:PrivateLimitedCompanyLtd2023-06-012024-05-3100749205bus:SmallCompaniesRegimeForAccounts2023-06-012024-05-3100749205bus:FRS1022023-06-012024-05-3100749205bus:AuditExemptWithAccountantsReport2023-06-012024-05-3100749205bus:FullAccounts2023-06-012024-05-31xbrli:purexbrli:sharesiso4217:GBP