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REGISTERED NUMBER: 08084588 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

THE PENSION PLANNER LIMITED

THE PENSION PLANNER LIMITED (REGISTERED NUMBER: 08084588)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Balance Sheet 1

Notes to the Financial Statements 3


THE PENSION PLANNER LIMITED (REGISTERED NUMBER: 08084588)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 59,754 79,673
59,754 79,673

CURRENT ASSETS
Debtors 6 19,500 40,500
Cash at bank 612,905 580,428
632,405 620,928
CREDITORS
Amounts falling due within one year 7 177,816 140,092
NET CURRENT ASSETS 454,589 480,836
TOTAL ASSETS LESS CURRENT
LIABILITIES

514,343

560,509

CREDITORS
Amounts falling due after more than one
year

8

(67,896

)

(177,688

)

PROVISIONS FOR LIABILITIES 9 (11,353 ) (15,138 )
NET ASSETS 435,094 367,683

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 434,994 367,583
SHAREHOLDERS' FUNDS 435,094 367,683

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

THE PENSION PLANNER LIMITED (REGISTERED NUMBER: 08084588)

BALANCE SHEET - continued
31 MARCH 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2025 and were signed on its behalf by:




A Hursthouse - Director



N A Pratt - Director


THE PENSION PLANNER LIMITED (REGISTERED NUMBER: 08084588)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

The Pension Planner Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08084588

Registered office: Courtwood House
Silver Street Head
Sheffield
South Yorkshire
S1 2DD

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost and 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.


THE PENSION PLANNER LIMITED (REGISTERED NUMBER: 08084588)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2024 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024 39,000
Disposals (39,000 )
At 31 March 2025 -
AMORTISATION
At 1 April 2024 39,000
Eliminated on disposal (39,000 )
At 31 March 2025 -
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

THE PENSION PLANNER LIMITED (REGISTERED NUMBER: 08084588)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 101,923
Disposals (1,685 )
At 31 March 2025 100,238
DEPRECIATION
At 1 April 2024 22,250
Charge for year 19,919
Eliminated on disposal (1,685 )
At 31 March 2025 40,484
NET BOOK VALUE
At 31 March 2025 59,754
At 31 March 2024 79,673

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2024
and 31 March 2025 96,274
DEPRECIATION
At 1 April 2024 17,129
Charge for year 19,786
At 31 March 2025 36,915
NET BOOK VALUE
At 31 March 2025 59,359
At 31 March 2024 79,145

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 19,500 40,500

THE PENSION PLANNER LIMITED (REGISTERED NUMBER: 08084588)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 99,475 90,079
Hire purchase contracts 10,316 9,587
Trade creditors 6,221 4,177
Taxation and social security 59,081 33,269
Other creditors 2,723 2,980
177,816 140,092

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 13,988 113,463
Hire purchase contracts 53,908 64,225
67,896 177,688

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 11,353 15,138

Deferred
tax
£   
Balance at 1 April 2024 15,138
Utilised during year (3,785 )
Balance at 31 March 2025 11,353

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary shares 1 100 100

11. ULTIMATE CONTROLLING PARTY

The company was under the control of Mr A Hursthouse and Mr N Pratt throughout the current and previous period.