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REGISTERED NUMBER: 13427825 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

PLAN A PLANNING & PROGRAMME MANAGEMENT
LTD

PLAN A PLANNING & PROGRAMME MANAGEMENT
LTD (REGISTERED NUMBER: 13427825)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PLAN A PLANNING & PROGRAMME MANAGEMENT
LTD

COMPANY INFORMATION
for the Year Ended 31 May 2024







DIRECTOR: R N Halliwell





REGISTERED OFFICE: 10 Aveley Gardens
Wigan
WN3 6GE





REGISTERED NUMBER: 13427825 (England and Wales)





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

PLAN A PLANNING & PROGRAMME MANAGEMENT
LTD (REGISTERED NUMBER: 13427825)

BALANCE SHEET
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 44,385 58,554

CURRENT ASSETS
Debtors 5 1,080 3,652
Cash at bank and in hand 40,600 35,374
41,680 39,026
CREDITORS
Amounts falling due within one year 6 27,535 29,980
NET CURRENT ASSETS 14,145 9,046
TOTAL ASSETS LESS CURRENT
LIABILITIES

58,530

67,600

CREDITORS
Amounts falling due after more than one
year

7

(39,581

)

(46,169

)

PROVISIONS FOR LIABILITIES 9 (11,100 ) (14,500 )
NET ASSETS 7,849 6,931

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 7,848 6,930
SHAREHOLDERS' FUNDS 7,849 6,931

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

PLAN A PLANNING & PROGRAMME MANAGEMENT
LTD (REGISTERED NUMBER: 13427825)

BALANCE SHEET - continued
31 May 2024


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 10 October 2024 and were signed by:





R N Halliwell - Director


PLAN A PLANNING & PROGRAMME MANAGEMENT
LTD (REGISTERED NUMBER: 13427825)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Plan A Planning & Programme Management Ltd 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 on services provided, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Tangible fixed assets are included at cost less depreciation and impairment.

Depreciation is provided at the following rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Motor vehicles-25% on reducing balance
Computer equipment-33% straight line
Fixtures & fittings - 33% straight line

Impairment of assets
At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the profit and loss.

Where an impairment loss subsequently reverses, the carrying amount of each asset is increased to the revised estimate of its recoverable amount, to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined (net of depreciation) had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income immediately.

Financial instruments
Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Short term trade creditors are measured at transaction price. Financial liabilities that have no stated interest rate and are payable within one year shall be measured at the undiscounted amount due.

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.

PLAN A PLANNING & PROGRAMME MANAGEMENT
LTD (REGISTERED NUMBER: 13427825)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued

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.

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 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 67,030
Additions 828
At 31 May 2024 67,858
DEPRECIATION
At 1 June 2023 8,476
Charge for year 14,997
At 31 May 2024 23,473
NET BOOK VALUE
At 31 May 2024 44,385
At 31 May 2023 58,554

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,080 1,890
Other debtors - 1,762
1,080 3,652

PLAN A PLANNING & PROGRAMME MANAGEMENT
LTD (REGISTERED NUMBER: 13427825)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 6,588 6,588
Taxation and social security 18,120 18,084
Other creditors 2,827 5,308
27,535 29,980

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 39,581 46,169

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase 46,169 52,757

The hire purchase contracts are secured on the fixed assets concerned.

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 11,100 14,500

Deferred
tax
£   
Balance at 1 June 2023 14,500
Provided during year (3,400 )
Balance at 31 May 2024 11,100

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £38,500 (2023 - £33,000) were paid to the director .

Included within Other creditors is an amount of £1,195 (2023: £1,569) owed to the director.