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Registration number: 04806794

Planning Manager Ltd

Unaudited Filleted Financial Statements

for the Year Ended 30 June 2024

 

Planning Manager Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 10

 

Planning Manager Ltd

Company Information

Directors

Mr Christopher Simeon Rose

Mr Paul Roger Leivers

Company secretary

Mrs Victoria Leivers

Registered office

Moor Barn Newton Road
Little Shelford
Cambridge
CB22 5HN

Accountants

Tayabali & White 5 High Green
Great Shelford
Cambridge
CB22 5EG

 

Planning Manager Ltd

(Registration number: 04806794)
Balance Sheet as at 30 June 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

95,581

80,125

Current assets

 

Stocks

5

114,073

183,962

Debtors

6

709,405

97,816

Cash at bank and in hand

 

680,755

1,169,254

 

1,504,233

1,451,032

Creditors: Amounts falling due within one year

7

(247,321)

(215,648)

Net current assets

 

1,256,912

1,235,384

Total assets less current liabilities

 

1,352,493

1,315,509

Provisions for liabilities

(12,656)

(12,656)

Net assets

 

1,339,837

1,302,853

Capital and reserves

 

Called up share capital

8

20

20

Retained earnings

1,339,817

1,302,833

Shareholders' funds

 

1,339,837

1,302,853

For the financial year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 March 2025 and signed on its behalf by:
 

 

Planning Manager Ltd

(Registration number: 04806794)
Balance Sheet as at 30 June 2024

.........................................
Mr Paul Roger Leivers
Director

 

Planning Manager Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The company's registered number is 04806794.

The address of its registered office is:
Moor Barn Newton Road
Little Shelford
Cambridge
CB22 5HN
England

These financial statements were authorised for issue by the Board on 25 March 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Planning Manager Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and fittings

25% reducing balance

Motor vehicles

25% reducing balance

Office equipment

25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

Planning Manager Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 13 (2023 - 13).

 

Planning Manager Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

4

Tangible assets

Short leasehold land and buildings
£

Fixtures and fittings
£

Office equipment
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 July 2023

29,500

60,750

123,950

24,213

238,413

Additions

-

3,127

11,762

23,400

38,289

At 30 June 2024

29,500

63,877

135,712

47,613

276,702

Depreciation

At 1 July 2023

-

47,569

96,167

14,552

158,288

Charge for the year

-

4,077

9,886

8,870

22,833

At 30 June 2024

-

51,646

106,053

23,422

181,121

Carrying amount

At 30 June 2024

29,500

12,231

29,659

24,191

95,581

At 30 June 2023

29,500

13,181

27,783

9,661

80,125

Included within the net book value of land and buildings above is £29,500 (2023 - £29,500) in respect of short leasehold land and buildings.
 

5

Stocks

2024
£

2023
£

Work in progress

114,073

183,962

6

Debtors

Current

Note

2024
£

2023
£

Trade debtors

 

382,055

71,242

Amounts owed by related parties

10

300,000

-

Prepayments

 

20,655

26,574

Other debtors

 

6,695

-

   

709,405

97,816

 

Planning Manager Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

46,581

62,680

Taxation and social security

183,864

135,212

Accruals and deferred income

3,970

3,780

Other creditors

12,906

13,976

247,321

215,648

8

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

17

17

17

17

Ordinary A of £1 each

1

1

1

1

Ordinary B of £1 each

1

1

1

1

Ordinary C of £1 each

1

1

1

1

20

20

20

20

9

Dividends

Interim dividends paid

2024
£

2023
£

Interim dividend of £10,735.29 (2023 - £8,135.30) per each Ordinary

182,500

138,300

Interim dividend of £Nil (2023 - £23,300.00) per each Ordinary A

-

23,300

Interim dividend of £50,499.00 (2023 - £39,300.00) per each Ordinary B

50,499

39,300

Interim dividend of £12,500.00 (2023 - £50,000.00) per each Ordinary C

12,500

50,000

245,499

250,900

 

Planning Manager Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

10

Related party transactions

During the year, the company loaned £300,000 to LEV Developments Ltd (a company in which the directors, Paul and Victoria Leivers are directors and shareholders).

 

Planning Manager Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

Directors' remuneration

The directors' remuneration for the year was as follows:

2024
£

2023
£

Remuneration

122,488

200,652

Contributions paid to money purchase schemes

11,629

14,400

134,117

215,052