IRIS Accounts Production v24.2.0.383 06000409 director 1.4.23 31.3.24 31.3.24 false true false false true false A Ordinary shares 1.00000 B Ordinary shares 1.00000 C Ordinary shares 1.00000 D Ordinary shares 1.00000 E Ordinary shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh060004092023-03-31060004092024-03-31060004092023-04-012024-03-31060004092022-03-31060004092022-04-012023-03-31060004092023-03-3106000409ns15:EnglandWales2023-04-012024-03-3106000409ns14:PoundSterling2023-04-012024-03-3106000409ns10:Director12023-04-012024-03-3106000409ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3106000409ns10:SmallEntities2023-04-012024-03-3106000409ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3106000409ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3106000409ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3106000409ns10:FullAccounts2023-04-012024-03-3106000409ns10:OrdinaryShareClass12023-04-012024-03-3106000409ns10:OrdinaryShareClass22023-04-012024-03-3106000409ns10:OrdinaryShareClass32023-04-012024-03-3106000409ns10:OrdinaryShareClass42023-04-012024-03-3106000409ns10:OrdinaryShareClass52023-04-012024-03-3106000409ns10:CompanySecretary12023-04-012024-03-3106000409ns10:RegisteredOffice2023-04-012024-03-3106000409ns5:CurrentFinancialInstruments2024-03-3106000409ns5:CurrentFinancialInstruments2023-03-3106000409ns5:Non-currentFinancialInstruments2024-03-3106000409ns5:Non-currentFinancialInstruments2023-03-3106000409ns5:ShareCapital2024-03-3106000409ns5:ShareCapital2023-03-3106000409ns5:RetainedEarningsAccumulatedLosses2024-03-3106000409ns5:RetainedEarningsAccumulatedLosses2023-03-3106000409ns5:LeaseholdImprovements2023-04-012024-03-3106000409ns5:FurnitureFittings2023-04-012024-03-3106000409ns5:MotorVehicles2023-04-012024-03-3106000409ns5:ComputerEquipment2023-04-012024-03-3106000409ns5:LeaseholdImprovements2023-03-3106000409ns5:PlantMachinery2023-03-3106000409ns5:FurnitureFittings2023-03-3106000409ns5:PlantMachinery2023-04-012024-03-3106000409ns5:LeaseholdImprovements2024-03-3106000409ns5:PlantMachinery2024-03-3106000409ns5:FurnitureFittings2024-03-3106000409ns5:LeaseholdImprovements2023-03-3106000409ns5:PlantMachinery2023-03-3106000409ns5:FurnitureFittings2023-03-3106000409ns5:MotorVehicles2023-03-3106000409ns5:ComputerEquipment2023-03-3106000409ns5:MotorVehicles2024-03-3106000409ns5:ComputerEquipment2024-03-3106000409ns5:MotorVehicles2023-03-3106000409ns5:ComputerEquipment2023-03-3106000409ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3106000409ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3106000409ns5:DeferredTaxation2023-03-3106000409ns5:DeferredTaxation2023-04-012024-03-3106000409ns5:DeferredTaxation2024-03-3106000409ns10:OrdinaryShareClass12024-03-3106000409ns10:OrdinaryShareClass22024-03-3106000409ns10:OrdinaryShareClass32024-03-3106000409ns10:OrdinaryShareClass42024-03-3106000409ns10:OrdinaryShareClass52024-03-31060004091ns10:Director12023-03-31060004091ns10:Director12022-03-31060004091ns10:Director12023-04-012024-03-31060004091ns10:Director12022-04-012023-03-31060004091ns10:Director12024-03-31060004091ns10:Director12023-03-31
REGISTERED NUMBER: 06000409 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

J10 Planning Limited

J10 Planning Limited (Registered number: 06000409)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


J10 Planning Limited

Company Information
for the Year Ended 31 March 2024







Director: J M A Paul





Secretary: K E S Paul





Registered office: 2 Wrexham Road
Chester
CH4 7QR





Registered number: 06000409 (England and Wales)





Accountants: Ellis & Co
Chartered Accountants
114-120 Northgate Street
Chester
CH1 2HT

J10 Planning Limited (Registered number: 06000409)

Statement of Financial Position
31 March 2024

31/3/24 31/3/23
Notes £    £    £    £   
Fixed assets
Tangible assets 4 79,844 69,859

Current assets
Stocks - 6,900
Debtors 5 29,297 125,960
Cash at bank 107,392 50,384
136,689 183,244
Creditors
Amounts falling due within one year 6 59,341 87,891
Net current assets 77,348 95,353
Total assets less current liabilities 157,192 165,212

Creditors
Amounts falling due after more than
one year

7

(74,768

)

(50,962

)

Provisions for liabilities 9 (15,366 ) (1,185 )
Net assets 67,058 113,065

Capital and reserves
Called up share capital 10 100 100
Retained earnings 66,958 112,965
Shareholders' funds 67,058 113,065

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

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

J10 Planning Limited (Registered number: 06000409)

Statement of Financial Position - continued
31 March 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:





J M A Paul - Director


J10 Planning Limited (Registered number: 06000409)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. Statutory information

J10 Planning 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.

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, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% reducing balance
Fixtures and fittings - 25% on cost
Motor vehicles - 25% reducing balance
Computer equipment - 33% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.


J10 Planning Limited (Registered number: 06000409)

Notes to the Financial Statements - continued
for the Year Ended 31 March 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 statement of financial position 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 2 (2023 - 2 ) .

4. Tangible fixed assets
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
Cost
At 1 April 2023 37,025 2,000 8,122
Additions - - -
Disposals - - -
At 31 March 2024 37,025 2,000 8,122
Depreciation
At 1 April 2023 5,031 2,000 6,856
Charge for year 1,362 - 1,234
Eliminated on disposal - - -
At 31 March 2024 6,393 2,000 8,090
Net book value
At 31 March 2024 30,632 - 32
At 31 March 2023 31,994 - 1,266

J10 Planning Limited (Registered number: 06000409)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. Tangible fixed assets - continued

Motor Computer
vehicles equipment Totals
£    £    £   
Cost
At 1 April 2023 51,208 7,963 106,318
Additions 64,910 - 64,910
Disposals (51,208 ) - (51,208 )
At 31 March 2024 64,910 7,963 120,020
Depreciation
At 1 April 2023 15,601 6,971 36,459
Charge for year 16,227 495 19,318
Eliminated on disposal (15,601 ) - (15,601 )
At 31 March 2024 16,227 7,466 40,176
Net book value
At 31 March 2024 48,683 497 79,844
At 31 March 2023 35,607 992 69,859

5. Debtors: amounts falling due within one year
31/3/24 31/3/23
£    £   
Trade debtors 2,544 82,349
Other debtors 26,753 43,611
29,297 125,960

6. Creditors: amounts falling due within one year
31/3/24 31/3/23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 7,673 5,734
Trade creditors - 401
Taxation and social security 38,807 69,650
Other creditors 2,861 2,106
59,341 87,891

J10 Planning Limited (Registered number: 06000409)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. Creditors: amounts falling due after more than one year
31/3/24 31/3/23
£    £   
Bank loans 13,222 22,389
Hire purchase contracts 61,546 28,573
74,768 50,962

8. Secured debts

The following secured debts are included within creditors:

31/3/24 31/3/23
£    £   
Hire purchase contracts 69,219 -

Hire purchase contracts are secured on the underlying assets.

9. Provisions for liabilities
31/3/24 31/3/23
£    £   
Deferred tax 15,366 1,185

Deferred
tax
£   
Balance at 1 April 2023 1,185
Charge to Statement of Income and Retained Earnings
during year

14,181
Balance at 31 March 2024 15,366

10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 31/3/24 31/3/23
value: £    £   
51 A Ordinary shares £1 51 51
46 B Ordinary shares £1 46 46
1 C Ordinary shares £1 1 1
1 D Ordinary shares £1 1 1
1 E Ordinary shares £1 1 1
100 100

J10 Planning Limited (Registered number: 06000409)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

11. Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

31/3/24 31/3/23
£    £   
J M A Paul
Balance outstanding at start of year 42,991 -
Amounts advanced 64,013 42,991
Amounts repaid (80,251 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 26,753 42,991

The maximum balance outstanding during the year was £83,991. The amounts advanced included £41,000 on 10 April 2023 and £10,500 and £8,343 on 31 July 2023. Repayments made in the year included £34,307 and £43,000 on 10 April 2023. Loans to the director are unsecured, interest free and repayable on demand.