2023-04-012024-03-312024-03-31false08013259ANDREW MARTIN - PLANNING 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ANDREW MARTIN - PLANNING LTD

Registered Number
08013259
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

ANDREW MARTIN - PLANNING LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Mr Andrew Nicholas Martin
Mr Olivier Christopher Spencer
SUTTON, Katherine Mary

Registered Address

Town Mill Mill Lane
Stebbing
Dunmow
CM6 3SN

Registered Number

08013259 (England and Wales)
ANDREW MARTIN - PLANNING LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets370,77714,112
70,77714,112
Current assets
Stocks4144,543164,806
Debtors5190,141127,386
Cash at bank and on hand29,14529,544
363,829321,736
Creditors amounts falling due within one year6(97,535)(77,009)
Net current assets (liabilities)266,294244,727
Total assets less current liabilities337,071258,839
Creditors amounts falling due after one year7(67,838)(23,333)
Provisions for liabilities9(17,694)(2,681)
Net assets251,539232,825
Capital and reserves
Called up share capital101101
Profit and loss account251,438232,724
Shareholders' funds251,539232,825
The financial statements were approved and authorised for issue by the Board of Directors on 14 August 2024, and are signed on its behalf by:
Mr Andrew Nicholas Martin
Director
Registered Company No. 08013259
ANDREW MARTIN - PLANNING LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Fixtures and fittings25-
Vehicles25-
Office Equipment25-
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year67
3.Tangible fixed assets

Land & buildings

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 2349,605-42,59233,306125,503
Additions-70,245-1,02471,269
At 31 March 2449,60570,24542,59234,330196,772
Depreciation and impairment
At 01 April 2346,419-38,63826,334111,391
Charge for year1,52210,2449891,84914,604
At 31 March 2447,94110,24439,62728,183125,995
Net book value
At 31 March 241,66460,0012,9656,14770,777
At 31 March 233,186-3,9546,97214,112
4.Stocks

2024

2023

££
Work in progress144,543164,806
Total144,543164,806
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables161,61764,119
Other debtors21,13420,381
Prepayments and accrued income7,39042,886
Total190,141127,386
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables7,8867,153
Bank borrowings and overdrafts10,00010,000
Taxation and social security68,60557,756
Finance lease and HP contracts7,555-
Other creditors791-
Accrued liabilities and deferred income2,6982,100
Total97,53577,009
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts13,33323,333
Other creditors54,505-
Total67,83823,333
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts54,505-
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)17,6942,681
Total17,6942,681
10.Off-balance sheet arrangements
In December 2021 the company's shares were purchased by an Employee Ownership Trust (EOT), AM Planning EOT. If there is suffcient working capital, the company is obligated to pay £30,000 per quarter as a distribution to the EOT. This is due to continue until a balance of £1,405,000 has been paid. If there is suffcient working capital further distrubitions can be made.