Registered number
05684244
Transport Planning and Highway Solutions Limited
Filleted Abridged Accounts
31 December 2023
Transport Planning and Highway Solutions Limited
Registered number: 05684244
Abridged Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 1,269 1,814
Current assets
Debtors 124,544 102,566
Cash at bank and in hand 1,214 9,420
125,758 111,986
Creditors: amounts falling due within one year (73,392) (70,383)
Net current assets 52,366 41,603
Total assets less current liabilities 53,635 43,417
Creditors: amounts falling due after more than one year (26,941) (33,081)
Provisions for liabilities (36) (345)
Net assets 26,658 9,991
Capital and reserves
Called up share capital 2 2
Profit and loss account 26,656 9,989
Shareholder's funds 26,658 9,991
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.
S Jones
Director
Approved by the board on 25 September 2024
Transport Planning and Highway Solutions Limited
Notes to the Abridged Accounts
for the year ended 31 December 2023
1 Summary of significant accounting policies
Basis of preparation
The abridged accounts have been prepared in accordance with Financial Reporting Standard 102 (FRS 102) and the Companies Act 2006 (as applicable to companies subject to the small company regime).

The significant accounting policies applies in the preparation of these statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes and represents amounts recoverable from clients for consultancy services and associated expenses provided during the year. Turnover is recognised when the amount can be reliably measured and it is probable that future economic benefits will flow. Recognition of turnover is in the period in which the services are rendered by reference to the stage of completion, which is assessed on the actual services provided as a proportion of the total value of services to be provided. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office equipment 20 % straight line basis
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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. 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. Current and deferred tax assets and liabilities are not discounted.
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.
Employee benefits
When employees have rendered service to the company, short term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 4 3
3 Tangible fixed assets
Total
£
Cost
At 1 January 2023 5,415
At 31 December 2023 5,415
Depreciation
At 1 January 2023 3,601
Charge for the year 545
At 31 December 2023 4,146
Net book value
At 31 December 2023 1,269
At 31 December 2022 1,814
4 Loans 2023 2022
£ £
Creditors include:
Secured bank loans 1,528 10,092
The bank loan has been guaranteed by the director of the company.
5 Share Capital Nominal Number 2023 2022
value 2023 £ £
Allotted, called up and fully paid
Ordinary shares £1 each 2 2 2
6 Other financial commitments 2023 2022
£ £
Total future minimum payments under non-cancellable operating leases 19,652 334
7 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
S Jones
Interest free loan repayable on demand 49,208 85,322 (71,042) 63,488
49,208 85,322 (71,042) 63,488
8 Other information
Transport Planning and Highway Solutions Limited is a private company limited by shares and incorporated in England. Its registered office is:
Eximus Capital
Token House
11-12 Tokenhouse Yard
London
EC2R 7AS
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