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REGISTERED NUMBER: 02759988 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 October 2024

for

Planusual Projects Limited

Planusual Projects Limited (Registered number: 02759988)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Planusual Projects Limited

Company Information
for the Year Ended 31 October 2024







Directors: M W Easterby
Ms C A Coward
Mrs S E Mason





Secretary: Mrs S E Mason





Registered office: 2 Belgrave Crescent
Scarborough
North Yorkshire
YO11 1UB





Registered number: 02759988 (England and Wales)





Accountants: Ashby Berry Coulsons Ltd
2 Belgrave Crescent
Scarborough
North Yorkshire
YO11 1UB

Planusual Projects Limited (Registered number: 02759988)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 6,902,609 6,903,564

Current assets
Debtors 5 82,896 79,977

Creditors
Amounts falling due within one year 6 346,924 327,180
Net current liabilities (264,028 ) (247,203 )
Total assets less current liabilities 6,638,581 6,656,361

Creditors
Amounts falling due after more than one
year

7

3,105,904

3,207,726
Net assets 3,532,677 3,448,635

Capital and reserves
Called up share capital 1,000 1,000
Revaluation reserve 8 205,556 205,556
Retained earnings 3,326,121 3,242,079
3,532,677 3,448,635

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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.

Planusual Projects Limited (Registered number: 02759988)

Balance Sheet - continued
31 October 2024


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 20 June 2025 and were signed on its behalf by:





M W Easterby - Director


Planusual Projects Limited (Registered number: 02759988)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. Statutory information

Planusual Projects Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Computer equipment - 33% on cost

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.

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

Planusual Projects Limited (Registered number: 02759988)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

3. Employees and directors

The average number of employees during the year was NIL (2023 - NIL).

4. Tangible fixed assets
Improvements
Freehold to Plant and
property property machinery
£    £    £   
Cost or valuation
At 1 November 2023
and 31 October 2024 3,686,825 3,137,266 750
Depreciation
At 1 November 2023 - - 732
Charge for year - - 3
At 31 October 2024 - - 735
Net book value
At 31 October 2024 3,686,825 3,137,266 15
At 31 October 2023 3,686,825 3,137,266 18

Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost or valuation
At 1 November 2023
and 31 October 2024 76,596 10,093 6,911,530
Depreciation
At 1 November 2023 - 7,234 7,966
Charge for year - 952 955
At 31 October 2024 - 8,186 8,921
Net book value
At 31 October 2024 76,596 1,907 6,902,609
At 31 October 2023 76,596 2,859 6,903,564

Planusual Projects Limited (Registered number: 02759988)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. Tangible fixed assets - continued

Cost or valuation at 31 October 2024 is represented by:

Improvements
Freehold to Plant and
property property machinery
£    £    £   
Valuation in 2024 205,556 - -
Cost 3,481,269 3,137,266 750
3,686,825 3,137,266 750

Fixtures
and Computer
fittings equipment Totals
£    £    £   
Valuation in 2024 - - 205,556
Cost 76,596 10,093 6,705,974
76,596 10,093 6,911,530

If freehold property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 3,481,269 3,481,269

Freehold property was valued on an open market basis on 31 October 2024 by the directors .

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 37,225 8,418
Other debtors 45,671 71,559
82,896 79,977

Planusual Projects Limited (Registered number: 02759988)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 145,035 107,393
Taxation and social security 41,543 39,101
Other creditors 160,346 180,686
346,924 327,180

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 1,391,957 1,530,315
Other creditors 1,713,947 1,677,411
3,105,904 3,207,726

8. Reserves
Revaluation
reserve
£   
At 1 November 2023
and 31 October 2024 205,556