BrightAccountsProduction v1.0.0 v1.0.0 2023-11-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is to carry on the businesses of providing planning development and design services for all manner of residential and commercial property developments and providing consultancy services in respect of same and any other associated activity or service. 6 January 2025 8 8 NI066171 2024-10-31 NI066171 2023-10-31 NI066171 2022-10-31 NI066171 2023-11-01 2024-10-31 NI066171 2022-11-01 2023-10-31 NI066171 uk-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 NI066171 uk-curr:PoundSterling 2023-11-01 2024-10-31 NI066171 uk-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 NI066171 uk-bus:AbridgedAccounts 2023-11-01 2024-10-31 NI066171 uk-core:ShareCapital 2024-10-31 NI066171 uk-core:ShareCapital 2023-10-31 NI066171 uk-core:RetainedEarningsAccumulatedLosses 2024-10-31 NI066171 uk-core:RetainedEarningsAccumulatedLosses 2023-10-31 NI066171 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-10-31 NI066171 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-10-31 NI066171 uk-bus:FRS102 2023-11-01 2024-10-31 NI066171 uk-core:FurnitureFittingsToolsEquipment 2023-11-01 2024-10-31 NI066171 2023-11-01 2024-10-31 NI066171 uk-bus:Director1 2023-11-01 2024-10-31 NI066171 uk-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: NI066171
 
 
TSA Planning Ltd
 
Abridged Unaudited Financial Statements
 
for the financial year ended 31 October 2024
TSA Planning Ltd
Company Registration Number: NI066171
ABRIDGED BALANCE SHEET
as at 31 October 2024

2024 2023
Notes £ £
 
Fixed Assets
Tangible assets 4 40,302 26,676
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Current Assets
Debtors 439,723 2,088,333
Cash and cash equivalents 480,389 451,455
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920,112 2,539,788
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Creditors: amounts falling due within one year (265,634) (315,488)
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Net Current Assets 654,478 2,224,300
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Total Assets less Current Liabilities 694,780 2,250,976
 
Creditors:
amounts falling due after more than one year (6,021) (15,259)
 
Provisions for liabilities (11,032) (5,837)
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Net Assets 677,727 2,229,880
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Capital and Reserves
Called up share capital 1 1
Retained earnings 677,726 2,229,879
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Equity attributable to owners of the company 677,727 2,229,880
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.
For the financial year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 6 January 2025
           
           
           
________________________________          
Mr. Tom Stokes          
Director          
           



TSA Planning Ltd
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 31 October 2024

   
1. General Information
 
TSA Planning Ltd is a company limited by shares incorporated in Northern Ireland. 16 Mount Charles, Belfast, BT7 1NZ is the registered office. The principal place of business of the company is 20 May Street, Belfast, BT2 4NL. . The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the year ended 31 October 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover represents the total invoice value, excluding value added tax, of sales made during the year.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Fixtures, fittings and equipment - 20% straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the 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.
 
Borrowing costs
Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
 
Provisions
Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was:
 
  2024 2023
  Number Number
 
Employee 8 8
  ═════════ ═════════
       
4. Tangible assets
  Fixtures, Total
  fittings and  
  equipment  
  £ £
Cost
At 1 November 2023 132,308 132,308
Additions 25,140 25,140
  ───────── ─────────
At 31 October 2024 157,448 157,448
  ───────── ─────────
Depreciation
At 1 November 2023 105,632 105,632
Charge for the financial year 11,514 11,514
  ───────── ─────────
At 31 October 2024 117,146 117,146
  ───────── ─────────
Net book value
At 31 October 2024 40,302 40,302
  ═════════ ═════════
At 31 October 2023 26,676 26,676
  ═════════ ═════════