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Registered number: 04549954
Planning Services (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04549954
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 303,725 389,211
303,725 389,211
CURRENT ASSETS
Debtors 5 16,945 3,697
Cash at bank and in hand 153,593 60,968
170,538 64,665
Creditors: Amounts Falling Due Within One Year 6 (4,277 ) (1 )
NET CURRENT ASSETS (LIABILITIES) 166,261 64,664
TOTAL ASSETS LESS CURRENT LIABILITIES 469,986 453,875
NET ASSETS 469,986 453,875
CAPITAL AND RESERVES
Called up share capital 7 2 2
Revaluation reserve 9 1,335 1,335
Profit and Loss Account 468,649 452,538
SHAREHOLDERS' FUNDS 469,986 453,875
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Mike Muston
Director
5th July 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Planning Services (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04549954 . The registered office is Chalice House, Bromley Road, Colchester, Essex, CO7 7BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 rendering of services and income from investment property
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Investment Properties Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 384,245 10,125 6,883 401,253
Disposals (84,245 ) - - (84,245 )
As at 31 March 2025 300,000 10,125 6,883 317,008
Depreciation
As at 1 April 2024 - 9,843 2,199 12,042
Provided during the period - 70 1,171 1,241
As at 31 March 2025 - 9,913 3,370 13,283
...CONTINUED
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Net Book Value
As at 31 March 2025 300,000 212 3,513 303,725
As at 1 April 2024 384,245 282 4,684 389,211
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income - 435
Corporation tax recoverable assets 4,276 3,262
Directors' loan accounts 12,669 -
16,945 3,697
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 4,277 1
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mrs Baljit Muston - 6,334 - - 6,334
Mr Mike Muston - 6,335 - - 6,335
The above loan is unsecured, interest free and repayable on demand. 
9. Reserves
Revaluation Reserve
£
As at 1 April 2024 1,335
As at 31 March 2025 1,335
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