IRIS Accounts Production v25.1.4.42 13481041 Board of Directors 31.12.24 1.7.23 31.12.24 31.12.24 Medium entities These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. corporate plantscaping. true true true false true true false false false false true false A Ordinary Shares 0 B Ordinary Shares 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh134810412023-06-30134810412024-12-31134810412023-07-012024-12-31134810412022-06-30134810412022-07-012023-06-30134810412023-06-3013481041ns15:EnglandWales2023-07-012024-12-3113481041ns14:PoundSterling2023-07-012024-12-3113481041ns10:Director12023-07-012024-12-3113481041ns10:Consolidated2024-12-3113481041ns10:ConsolidatedGroupCompanyAccounts2023-07-012024-12-3113481041ns10:PrivateLimitedCompanyLtd2023-07-012024-12-3113481041ns10:Consolidatedns10:MediumEntities2023-07-012024-12-3113481041ns10:Consolidatedns10:Audited2023-07-012024-12-3113481041ns10:Medium-sizedCompaniesRegimeForDirectorsReport2023-07-012024-12-3113481041ns10:Medium-sizedCompaniesRegimeForAccounts2023-07-012024-12-3113481041ns10:Consolidated2023-07-012024-12-3113481041ns10:Consolidatedns10:Medium-sizedCompaniesRegimeForDirectorsReport2023-07-012024-12-3113481041ns10:Consolidatedns10:Medium-sizedCompaniesRegimeForAccounts2023-07-012024-12-3113481041ns10:FullAccounts2023-07-012024-12-3113481041ns5:Subsidiary12023-07-012024-12-311348104112023-07-012024-12-3113481041ns10:OrdinaryShareClass12023-07-012024-12-3113481041ns10:OrdinaryShareClass22023-07-012024-12-3113481041ns10:Director22023-07-012024-12-3113481041ns10:Director32023-07-012024-12-3113481041ns10:Director42023-07-012024-12-3113481041ns10:Director52023-07-012024-12-3113481041ns10:Director62023-07-012024-12-3113481041ns10:RegisteredOffice2023-07-012024-12-3113481041ns10:Consolidated2022-07-012023-06-3013481041ns5:CurrentFinancialInstruments2024-12-3113481041ns5:CurrentFinancialInstruments2023-06-3013481041ns5:ShareCapital2024-12-3113481041ns5:ShareCapital2023-06-3013481041ns5:RetainedEarningsAccumulatedLosses2024-12-3113481041ns5:RetainedEarningsAccumulatedLosses2023-06-3013481041ns5:ShareCapital2022-06-3013481041ns5:RetainedEarningsAccumulatedLosses2022-06-3013481041ns5:RetainedEarningsAccumulatedLosses2022-07-012023-06-3013481041ns5:RetainedEarningsAccumulatedLosses2023-07-012024-12-3113481041ns5:NetGoodwill2023-07-012024-12-3113481041ns5:IntangibleAssetsOtherThanGoodwill2023-07-012024-12-3113481041ns5:LandBuildingsns5:OwnedOrFreeholdAssets2023-07-012024-12-3113481041ns5:LongLeaseholdAssetsns5:LandBuildings2023-07-012024-12-3113481041ns5:LeaseholdImprovements2023-07-012024-12-3113481041ns5:PlantMachinery2023-07-012024-12-3113481041ns5:FurnitureFittings2023-07-012024-12-3113481041ns5:MotorVehicles2023-07-012024-12-3113481041ns5:ComputerEquipment2023-07-012024-12-3113481041ns5:LandBuildings2023-07-012024-12-3113481041ns5:LandBuildings2024-12-3113481041ns5:CostValuation2023-06-30134810411ns5:Subsidiary12023-07-012024-12-3113481041ns5:Subsidiary122023-07-012024-12-3113481041ns5:Subsidiary12024-12-3113481041ns5:Subsidiary12023-06-3013481041ns5:Subsidiary12022-07-012023-06-3013481041ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3113481041ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-3013481041ns10:OrdinaryShareClass12024-12-3113481041ns10:OrdinaryShareClass22024-12-3113481041ns5:RetainedEarningsAccumulatedLosses2023-06-30
REGISTERED NUMBER: 13481041 (England and Wales)






























GROUP STRATEGIC REPORT,

REPORT OF THE DIRECTORS AND

CONSOLIDATED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JULY 2023 TO 31 DECEMBER 2024

FOR

PLANT PLAN HOLDINGS LIMITED

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024










Page

Company Information 1

Group Strategic Report 2

Report of the Directors 3

Report of the Independent Auditors 5

Consolidated Income Statement 8

Consolidated Other Comprehensive Income 9

Consolidated Balance Sheet 10

Company Balance Sheet 11

Consolidated Statement of Changes in Equity 12

Company Statement of Changes in Equity 13

Consolidated Cash Flow Statement 14

Notes to the Consolidated Cash Flow Statement 15

Notes to the Consolidated Financial Statements 17


PLANT PLAN HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024







DIRECTORS: Mr BS Dallow
Mr CT Dallow
Mr CJ Dallow
Mrs GM Dallow
Mr JR Dallow
Mr TJ Dallow



REGISTERED OFFICE: Quartz House, Quartz Close
Warren Park Way
Enderby
Leicester
Leicestershire
LE19 4SA



REGISTERED NUMBER: 13481041 (England and Wales)



SENIOR STATUTORY AUDITOR: Mr W Scales FCA FMAAT



AUDITORS: Mark J Rees LLP Chartered Accountants
and Statutory Auditors
Granville Hall
Granville Road
Leicester
LE1 7RU

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

GROUP STRATEGIC REPORT
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


The directors present their strategic report of the company and the group for the period 1 July 2023 to 31 December 2024.

Plant Plan has had a year of steady growth, helping consolidate our position as one of the leading players in the interior landscaping industry.

REVIEW OF BUSINESS
The business extended its financial year to 18 months in order to align calendar and financial years. This was solely for the reason of simplifying business planning and communication.

The Group Sales have grown by 10% in the year to 30th June 2024 (2024: £10,711,557, 2023: £9,780,363,). While this is slightly below original budget targets, predominantly caused by turbulence in some of the markets we service, it has been an strong effort by the team. Our overheads have grown significantly, but this is due to planned investment in the business as we structure for further growth, and total overhead is still slightly below budget.

During the additional 6 month period that took us to the end of the calendar year performance picked up significantly, with 2024 as a calendar year having a turnover of £11,733,780.

PRINCIPAL RISKS AND UNCERTAINTIES
The keys risks to the business are the ongoing sluggish performance of the UK economy, as well as continued uncertainty in the global economy due to the ongoing tensions in Europe, the Middle East and further afield.

Bad debt has increased and is significantly more than budgeted, again reflecting the challenges faced in the markets we service. We have put in place new systems to help manage this and believe that this will help bring this back in line.

ON BEHALF OF THE BOARD:





Mr BS Dallow - Director


6 June 2025

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

REPORT OF THE DIRECTORS
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


The directors present their report with the financial statements of the company and the group for the period 1 July 2023 to 31 December 2024.

DIVIDENDS
Interim dividends per share were paid as follows:
A Ordinary Shares £1 shares £637.25 - 30 June 2024
B Ordinary Shares £1 shares £1470.59 - 30 June 2024


The directors recommend that no final dividends be paid.

The total distribution of dividends for the period ended 31 December 2024 will be £ 730,000 .

DIRECTORS
The directors shown below have held office during the whole of the period from 1 July 2023 to the date of this report.

Mr BS Dallow
Mr CT Dallow
Mr CJ Dallow
Mrs GM Dallow
Mr JR Dallow
Mr TJ Dallow

POLITICAL DONATIONS AND EXPENDITURE
The group made charitable donations during the period of £184,158.

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

REPORT OF THE DIRECTORS
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AUDITORS
The auditors, Mark J Rees LLP Chartered Accountants, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:





Mr BS Dallow - Director


6 June 2025

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
PLANT PLAN HOLDINGS LIMITED


Opinion
We have audited the financial statements of Plant Plan Holdings Limited (the 'parent company') and its subsidiaries (the 'group') for the period ended 31 December 2024 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the group's and of the parent company affairs as at 31 December 2024 and of the group's profit for the period then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Comparative information in the financial statements is derived from the company's prior period financial statements which were not audited.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
PLANT PLAN HOLDINGS LIMITED


Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception
In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or
- the parent company financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
PLANT PLAN HOLDINGS LIMITED


Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We have determined that the principal risk areas where material irregularities could occur were related to posting manual journal entries to manipulate financial performance, revenue recognition, stock valuation and significant one-off or unusual transactions.

Our audit procedures were designed to respond in particular to these identified risks (including non compliance with laws and regulations and fraud).

Our audit procedures included but were not limited to:
- A review of a sample of orders received in the year to ensure these were correctly recorded in revenue and detailed cut off testing around the year end to ensure revenue is correctly recognised.
- A review of laws and regulations the group is subject to is followed by compliance checks and discussion with management to ensure no instances of non compliance.
- Addressing the risks of fraud through management override of controls by performing journal entry test.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Mr W Scales FCA FMAAT (Senior Statutory Auditor)
for and on behalf of Mark J Rees LLP Chartered Accountants
and Statutory Auditors
Granville Hall
Granville Road
Leicester
LE1 7RU

24 July 2025

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

CONSOLIDATED INCOME STATEMENT
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024

Period
1.7.23
to Year Ended
31.12.24 30.6.23
Notes £    £   

TURNOVER 16,892,635 9,780,363

Cost of sales 7,692,684 4,532,291
GROSS PROFIT 9,199,951 5,248,072

Administrative expenses 5,621,159 1,259,890
OPERATING PROFIT 4 3,578,792 3,988,182

Interest receivable and similar income 62,327 14,776
3,641,119 4,002,958

Interest payable and similar expenses 5 2,037 (22,269 )
PROFIT BEFORE TAXATION 3,639,082 4,025,227

Tax on profit 6 953,183 527,511
PROFIT FOR THE FINANCIAL PERIOD 2,685,899 3,497,716
Profit attributable to:
Owners of the parent 2,685,899 3,497,716

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

CONSOLIDATED OTHER COMPREHENSIVE INCOME
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024

Period
1.7.23
to Year Ended
31.12.24 30.6.23
Notes £    £   

PROFIT FOR THE PERIOD 2,685,899 3,497,716


OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE INCOME
FOR THE PERIOD

2,685,899

3,497,716

Total comprehensive income attributable to:
Owners of the parent 2,685,899 3,497,716

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

CONSOLIDATED BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 9 264,000 -
Tangible assets 10 4,407,110 1,386,248
Investments 11 - -
4,671,110 1,386,248

CURRENT ASSETS
Stocks 12 265,766 313,191
Debtors 13 2,121,428 1,694,288
Cash at bank and in hand 2,010,473 2,617,813
4,397,667 4,625,292
CREDITORS
Amounts falling due within one year 14 3,593,229 2,509,227
NET CURRENT ASSETS 804,438 2,116,065
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,475,548

3,502,313

PROVISIONS FOR LIABILITIES 15 294,814 277,478
NET ASSETS 5,180,734 3,224,835

CAPITAL AND RESERVES
Called up share capital 16 612 612
Retained earnings 17 5,180,122 3,224,223
SHAREHOLDERS' FUNDS 5,180,734 3,224,835

The financial statements were approved by the Board of Directors and authorised for issue on 6 June 2025 and were signed on its behalf by:





Mr BS Dallow - Director


PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

COMPANY BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 9 - -
Tangible assets 10 2,888,000 -
Investments 11 600 600
2,888,600 600

CURRENT ASSETS
Debtors 13 1,167,092 175,012

CREDITORS
Amounts falling due within one year 14 2,064,439 -
NET CURRENT (LIABILITIES)/ASSETS (897,347 ) 175,012
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,991,253

175,612

CAPITAL AND RESERVES
Called up share capital 16 612 612
Retained earnings 17 1,990,641 175,000
SHAREHOLDERS' FUNDS 1,991,253 175,612

Company's profit for the financial year 2,545,641 1,420,000

The financial statements were approved by the Board of Directors and authorised for issue on 6 June 2025 and were signed on its behalf by:





Mr BS Dallow - Director


PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 July 2022 612 1,146,507 1,147,119

Changes in equity
Dividends - (1,420,000 ) (1,420,000 )
Total comprehensive income - 3,497,716 3,497,716
Balance at 30 June 2023 612 3,224,223 3,224,835

Changes in equity
Dividends - (730,000 ) (730,000 )
Total comprehensive income - 2,685,899 2,685,899
Balance at 31 December 2024 612 5,180,122 5,180,734

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 July 2022 612 175,000 175,612

Changes in equity
Dividends - (1,420,000 ) (1,420,000 )
Total comprehensive income - 1,420,000 1,420,000
Balance at 30 June 2023 612 175,000 175,612

Changes in equity
Dividends - (730,000 ) (730,000 )
Total comprehensive income - 2,545,641 2,545,641
Balance at 31 December 2024 612 1,990,641 1,991,253

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

CONSOLIDATED CASH FLOW STATEMENT
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024

Period
1.7.23
to Year Ended
31.12.24 30.6.23
Notes £    £   
Cash flows from operating activities
Cash generated from operations 1 4,137,196 3,124,690
Interest paid (2,037 ) 22,269
Tax paid (771,502 ) (599,102 )
Net cash from operating activities 3,363,657 2,547,857

Cash flows from investing activities
Purchase of intangible fixed assets (330,000 ) -
Purchase of tangible fixed assets (4,250,768 ) (1,070,595 )
Sale of tangible fixed assets 221,904 59,000
Interest received 62,327 14,776
Net cash from investing activities (4,296,537 ) (996,819 )

Cash flows from financing activities
Amount introduced by directors 1,055,540 273,721
Amount withdrawn by directors - (12,317 )
Equity dividends paid (730,000 ) (1,420,000 )
Net cash from financing activities 325,540 (1,158,596 )

(Decrease)/increase in cash and cash equivalents (607,340 ) 392,442
Cash and cash equivalents at beginning of
period

2

2,617,813

2,225,371

Cash and cash equivalents at end of period 2 2,010,473 2,617,813

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


1. RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

Period
1.7.23
to Year Ended
31.12.24 30.6.23
£    £   
Profit before taxation 3,639,082 4,025,227
Depreciation charges 1,147,086 (1,209,782 )
Profit on disposal of fixed assets (73,084 ) (50,492 )
Finance costs 2,037 (22,269 )
Finance income (62,327 ) (14,776 )
4,652,794 2,727,908
Decrease/(increase) in stocks 47,425 (19,327 )
(Increase)/decrease in trade and other debtors (521,206 ) 542,340
Decrease in trade and other creditors (41,817 ) (126,231 )
Cash generated from operations 4,137,196 3,124,690

2. CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Period ended 31 December 2024
31.12.24 1.7.23
£    £   
Cash and cash equivalents 2,010,473 2,617,813
Year ended 30 June 2023
30.6.23 1.7.22
£    £   
Cash and cash equivalents 2,617,813 2,225,371


PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


3. ANALYSIS OF CHANGES IN NET FUNDS

At 1.7.23 Cash flow At 31.12.24
£    £    £   
Net cash
Cash at bank and in hand 2,617,813 (607,340 ) 2,010,473
2,617,813 (607,340 ) 2,010,473
Total 2,617,813 (607,340 ) 2,010,473

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


1. STATUTORY INFORMATION

Plant Plan Holdings 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 General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Comparative Figures
The comparative figures are for 12 month period of trading to 30 June 2023. The current figures represent an extended 18 month period of trading to 31 December 2024.

Basis of consolidation
The group financial statements consolidate those of the company and of its subsidiary undertakings drawn up to 31 December 2024. Profits or losses on intra group transactions are eliminated in full. On acquisition of a subsidiary, all of the subsidiary's assets and liabilities which exist at the date of acquisition are recorded at their fair values reflecting their condition at that date.

Goodwill arising on consolidation, representing the excess of the fair values of the consideration given over the fair values of the identifiable net assets acquired, is capitalised and amortised on a straight line basis over its estimated useful life of two years.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

Significant judgements and estimates
There were no areas in which the preparation of the financial statements required to make significant judgements or estimates.

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


2. ACCOUNTING POLICIES - continued

Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the group and the revenue can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services
Turnover 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 turnover can be measured reliably;
- it is probable that the group 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022 and 2024, is being amortised evenly over its estimated useful life of two and five 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.
Freehold property - 2% on cost
Long leasehold - 20% on cost
Improvements to property - 25% on cost
Plant and machinery - 33% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Consolidated 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.


PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


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 period 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

Investments
Investments are included at cost less amounts written off. Profits or losses arising from disposals of fixed asset investments are treated as part of the result from ordinary activities.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. EMPLOYEES AND DIRECTORS
Period
1.7.23
to Year Ended
31.12.24 30.6.23
£    £   
Wages and salaries 5,593,479 2,777,412
Social security costs 186,696 73,609
Other pension costs 85,218 6,653
5,865,393 2,857,674

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


3. EMPLOYEES AND DIRECTORS - continued

The average number of employees during the period was as follows:
Period
1.7.23
to Year Ended
31.12.24 30.6.23

Admin & Marketing 21 19
Installation & Maintenance 50 36
Production 14 15
Sales 8 6
93 76

The average number of employees by undertakings that were proportionately consolidated during the period was 93 (2023 - 76 ) .

Period
1.7.23
to Year Ended
31.12.24 30.6.23
£    £   
Directors' remuneration 82,105 60,896
Directors' pension contributions to money purchase schemes 65,600 -

4. OPERATING PROFIT

The operating profit is stated after charging/(crediting):

Period
1.7.23
to Year Ended
31.12.24 30.6.23
£    £   
Depreciation - owned assets 1,081,086 473,966
Profit on disposal of fixed assets (73,084 ) (50,492 )
Goodwill amortisation 66,000 (1,683,749 )
Auditors remuneration 18,000 17,000

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


5. INTEREST PAYABLE AND SIMILAR EXPENSES
Period
1.7.23
to Year Ended
31.12.24 30.6.23
£    £   
Interest paid 2,037 (22,269 )

6. TAXATION

Analysis of the tax charge
The tax charge on the profit for the period was as follows:
Period
1.7.23
to Year Ended
31.12.24 30.6.23
£    £   
Current tax:
UK corporation tax 935,847 370,900

Deferred taxation 17,336 156,611
Tax on profit 953,183 527,511

UK corporation tax has been charged at 25 % (2023 - 20.49 %).

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


6. TAXATION - continued

Reconciliation of total tax charge included in profit and loss
The tax assessed for the period is higher than the standard rate of corporation tax in the UK. The difference is explained below:

Period
1.7.23
to Year Ended
31.12.24 30.6.23
£    £   
Profit before tax 3,639,082 4,025,227
Profit multiplied by the standard rate of corporation tax in the UK of 25 %
(2023 - 20.495 %)

909,771

824,970

Effects of:
Expenses not deductible for tax purposes 20,100 5,212
Income not taxable for tax purposes - (345,084 )
Depreciation in excess of capital allowances 25,360 43,081
Adjustments to tax charge in respect of previous periods - (668 )
Marginal relief (2,048 ) -
Total tax charge 953,183 527,511

7. INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.


8. DIVIDENDS
Period
1.7.23
to Year Ended
31.12.24 30.6.23
£    £   
A Ordinary Shares shares of £1 each
Interim 130,000 200,000
B Ordinary Shares shares of £1 each
Interim 600,000 1,220,000
730,000 1,420,000

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


9. INTANGIBLE FIXED ASSETS

Group
Goodwill
£   
COST
At 1 July 2023 (3,367,498 )
Additions 330,000
At 31 December 2024 (3,037,498 )
AMORTISATION
At 1 July 2023 (3,367,498 )
Amortisation for period 66,000
At 31 December 2024 (3,301,498 )
NET BOOK VALUE
At 31 December 2024 264,000
At 30 June 2023 -

10. TANGIBLE FIXED ASSETS

Group
Improvements
Freehold Long to Plant and
property leasehold property machinery
£    £    £    £   
COST
At 1 July 2023 - - 106,621 818,288
Additions 2,900,000 172,307 109,777 318,826
Disposals - - - (40,435 )
At 31 December 2024 2,900,000 172,307 216,398 1,096,679
DEPRECIATION
At 1 July 2023 - - 49,559 361,320
Charge for period 12,000 28,379 55,074 410,703
Eliminated on disposal - - - (40,435 )
At 31 December 2024 12,000 28,379 104,633 731,588
NET BOOK VALUE
At 31 December 2024 2,888,000 143,928 111,765 365,091
At 30 June 2023 - - 57,062 456,968

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


10. TANGIBLE FIXED ASSETS - continued

Group

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2023 184,647 971,480 65,372 2,146,408
Additions 8,167 681,905 59,786 4,250,768
Disposals - (279,062 ) (51,345 ) (370,842 )
At 31 December 2024 192,814 1,374,323 73,813 6,026,334
DEPRECIATION
At 1 July 2023 55,124 264,850 29,307 760,160
Charge for period 61,756 475,506 37,668 1,081,086
Eliminated on disposal - (138,961 ) (42,626 ) (222,022 )
At 31 December 2024 116,880 601,395 24,349 1,619,224
NET BOOK VALUE
At 31 December 2024 75,934 772,928 49,464 4,407,110
At 30 June 2023 129,523 706,630 36,065 1,386,248

Company
Freehold
property
£   
COST
Additions 2,900,000
At 31 December 2024 2,900,000
DEPRECIATION
Charge for period 12,000
At 31 December 2024 12,000
NET BOOK VALUE
At 31 December 2024 2,888,000

Included in cost of land and buildings is freehold land of £ 500,000 which is not depreciated.

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


11. FIXED ASSET INVESTMENTS

Company
Shares in
group
undertakings
£   
COST
At 1 July 2023
and 31 December 2024 600
NET BOOK VALUE
At 31 December 2024 600
At 30 June 2023 600

The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:

Subsidiary

Plant Plan Limited
Registered office: Quartz House, Quartz Close, Warren Park Way, Enderby, Leicester, LE19 4SA
Nature of business: Corporate Plantscaping
%
Class of shares: holding
A Ordinary Shares 100.00
B Ordinary Shares 100.00
2024 2023
£    £   
Aggregate capital and reserves 3,190,080 3,049,823
Profit for the period/year 2,670,257 1,813,967


12. STOCKS

Group
2024 2023
£    £   
Raw materials 265,766 313,191

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
2024 2023 2024 2023
£    £    £    £   
Trade debtors 1,928,358 1,281,619 - -
Amounts owed by group undertakings - - 1,167,092 175,012
Other debtors 31,428 31,622 - -
Taxation - 94,066 - -
Prepayments 161,642 286,981 - -
2,121,428 1,694,288 1,167,092 175,012

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
2024 2023 2024 2023
£    £    £    £   
Trade creditors 197,491 572,290 - -
Taxation 185,847 115,568 6,484 -
Paye/Ni payable 93,436 66,105 - -
VAT 443,287 307,598 6,825 -
Other creditors 15,211 8,088 - -
Wages creditor (887 ) 790 - -
Directors' current accounts 2,051,130 995,590 2,051,130 -
Accruals and deferred income 607,714 443,198 - -
3,593,229 2,509,227 2,064,439 -

15. PROVISIONS FOR LIABILITIES

Group
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 294,814 277,478

Group
Deferred
tax
£   
Balance at 1 July 2023 277,478
Charge to Income Statement during period 17,336
Balance at 31 December 2024 294,814

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


16. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
204 A Ordinary Shares £1 204 204
408 B Ordinary Shares £1 408 408
612 612

A Ordinary shares and B Ordinary shares have voting rights, full equity, dividend rights and are non redeemable.

17. RESERVES

Group
Retained
earnings
£   

At 1 July 2023 3,224,223
Profit for the period 2,685,899
Dividends (730,000 )
At 31 December 2024 5,180,122

Company
Retained
earnings
£   

At 1 July 2023 175,000
Profit for the period 2,545,641
Dividends (730,000 )
At 31 December 2024 1,990,641


18. PENSION COMMITMENTS

The group operated a defined contributions pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £85,218 (2023 - £6,653). Contributions totalling £15,211 (2023 - £8,088) were payable to the fund at the balance sheet date and are included within creditors.

PLANT PLAN HOLDINGS LIMITED (REGISTERED NUMBER: 13481041)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024


19. ULTIMATE PARENT COMPANY

Plant Plan Topco Limited is regarded by the directors as being the company's ultimate parent company.

During the year the group was restructured on 11 November 2024 and up to this date Plant Plan Holdings Limited was the ultimate parent company of the group.

20. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the period the group made rental payments for the business premises which is owned by the directors of £204,750 (2023 - £136,500). This property was acquired by the group during the year.

21. RELATED PARTY DISCLOSURES

During the period the group made charitable donations of £NIL (2023 year - £100,000) to a charity of which a director of the group is a trustee. At 1 July 2023 the group had a loan outstanding with the same charity of £30,000, no further repayments or advances were made during the year. The outstanding balance on the loan as at 31 December 2024 was £30,000. This loan is interest free and repayable on demand.

During the period the group made charitable donations of £177,195 (2023 year - £107,000) to a charity of which a director of the group is also a director of the companies nominated as trustee's of the charity.

During the period the group made sales of £1,359 (2023 year - £5,495) and purchases of £5,946 (2023 year - £18,591) to a group of which a director has significant influence. At 31 December 2024 the group owed £2,901 (2023 - £436).

The key management personnel of the group are the same as the directors of the group.