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PLAN Z DISTRIBUTIONS LIMITED

Registered Number
04135197
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

PLAN Z DISTRIBUTIONS LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

THOMPSON, Jason John
THOMPSON, John Robert

Company Secretary

THOMPSON, Patricia Carol

Registered Address

Waterside House
Bayleys Lane
Tipton
DY4 0HB

Registered Number

04135197 (England and Wales)
PLAN Z DISTRIBUTIONS LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets311
Tangible assets416,21520,312
16,21620,313
Current assets
Stocks859859
Debtors5268,790433,627
Cash at bank and on hand1,512,3761,161,047
1,782,0251,595,533
Creditors amounts falling due within one year6(255,217)(258,821)
Net current assets (liabilities)1,526,8081,336,712
Total assets less current liabilities1,543,0241,357,025
Creditors amounts falling due after one year-(821)
Provisions for liabilities(3,081)(4,469)
Net assets1,539,9431,351,735
Capital and reserves
Called up share capital100100
Profit and loss account1,539,8431,351,635
Shareholders' funds1,539,9431,351,735
The financial statements were approved and authorised for issue by the Board of Directors on 4 June 2025, and are signed on its behalf by:
THOMPSON, Jason John
Director
Registered Company No. 04135197
PLAN Z DISTRIBUTIONS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the statement of comprehensive income over its useful economic life. Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Intangible assets are amortised over their estimated useful lives .
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
Government grants or assistance
Government grants are recognised when received in the accounting period to which they relate.
2.Average number of employees

20242023
Average number of employees during the year55
3.Intangible assets

Total

£
Cost or valuation
At 01 October 23144,250
At 30 September 24144,250
Amortisation and impairment
At 01 October 23144,249
At 30 September 24144,249
Net book value
At 30 September 241
At 30 September 231
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 2390,330
At 30 September 2490,330
Depreciation and impairment
At 01 October 2370,019
Charge for year4,097
Other adjustments(1)
At 30 September 2474,116
Net book value
At 30 September 2416,215
At 30 September 2320,312
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables85,650257,114
Amounts owed by associates and joint ventures / participating interests169,753168,640
Other debtors9,9834,788
Prepayments and accrued income3,4043,085
Total268,790433,627
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables84,20977,044
Bank borrowings and overdrafts6386,501
Taxation and social security76,33878,330
Other creditors91,97094,884
Accrued liabilities and deferred income2,0622,062
Total255,217258,821
7.Guarantees provided on behalf of directors
A director has provided a personal guarantee to the bank in respect of a loan advanced to the company. The amount outstanding at the balance sheet date was £ NIL (2023- £7,421).
8.Related party transactions
A director, Mr John Thompson, is also a director and shareholder of Plan Z Limited. The company has advanced loans to this company and the amount due at the balance sheet date was £46,375 (2023 - £46,375). These loans are interest fee and repayable on demand. A director, Mr Jason Thompson, is also a director and shareholder of JJT Commercial Limited. The company has advanced loans to that company and the amount due at the balance sheet date was £122,377 (2023 - £122,264). This loan is Interest free and repayable on demand Mr Jason Thompson has advanced loans to the company and the amount due to him at the balance sheet date was £23,086 ( 2023- £24,575). Mr John Thompson has advanced loans to the company and the amount due to him at the balance sheet date was £19,685 ( 2023- £20,393 ).