Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-312023-08-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC668532 2023-08-01 2024-07-31 SC668532 2022-08-01 2023-07-31 SC668532 2024-07-31 SC668532 2023-07-31 SC668532 c:Director1 2023-08-01 2024-07-31 SC668532 c:RegisteredOffice 2023-08-01 2024-07-31 SC668532 d:OfficeEquipment 2023-08-01 2024-07-31 SC668532 d:OfficeEquipment 2024-07-31 SC668532 d:OfficeEquipment 2023-07-31 SC668532 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC668532 d:CurrentFinancialInstruments 2024-07-31 SC668532 d:CurrentFinancialInstruments 2023-07-31 SC668532 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 SC668532 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 SC668532 d:ShareCapital 2024-07-31 SC668532 d:ShareCapital 2023-07-31 SC668532 c:OrdinaryShareClass1 2023-08-01 2024-07-31 SC668532 c:OrdinaryShareClass1 2024-07-31 SC668532 c:OrdinaryShareClass1 2023-07-31 SC668532 c:FRS102 2023-08-01 2024-07-31 SC668532 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 SC668532 c:FullAccounts 2023-08-01 2024-07-31 SC668532 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 SC668532 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC668532










ABOUT PLANNING LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

 
ABOUT PLANNING LIMITED
 

COMPANY INFORMATION


Director
Mrs E Maclean 




Registered number
SC668532



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
ABOUT PLANNING LIMITED
REGISTERED NUMBER: SC668532

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
3,324
4,155

  
3,324
4,155

Current assets
  

Debtors: amounts falling due within one year
 5 
9,215
5,987

Cash at bank and in hand
  
3,165
2,301

  
12,380
8,288

Creditors: amounts falling due within one year
 6 
(15,604)
(12,343)

Net current liabilities
  
 
 
(3,224)
 
 
(4,055)

Total assets less current liabilities
  
100
100

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
 7 
100
100

  
100
100


Page 1

 
ABOUT PLANNING LIMITED
REGISTERED NUMBER: SC668532

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 April 2025.




Mrs E Maclean
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
ABOUT PLANNING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

About Planning Limited is a private company limited by shares, incorporated in Scotland, within the United Kingdom with company number of SC668532. The registered office is 14 City Quay, Dundee, Scotland, DD1 3JA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.


 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
ABOUT PLANNING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 August 2023
7,237



At 31 July 2024

7,237



Depreciation


At 1 August 2023
3,082


Charge for the year on owned assets
831



At 31 July 2024

3,913



Net book value



At 31 July 2024
3,324

Page 4

 
ABOUT PLANNING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
6,502
5,987

Other debtors
2,713
-

9,215
5,987



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
16,920
10,931

Other creditors
(2,166)
612

Accruals and deferred income
850
800

15,604
12,343



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 5