Registered number
09896342
INFRASTRUCTURE PLANNING CONSULTANTS LTD
Unaudited Accounts
31 December 2024
INFRASTRUCTURE PLANNING CONSULTANTS LTD
Registered number: 09896342
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 16,473 10,832
Current assets
Debtors 4 156,617 65,880
Cash at bank and in hand - 2
156,617 65,882
Creditors: amounts falling due within one year 5 (105,769) (50,527)
Net current assets 50,848 15,355
Total assets less current liabilities 67,321 26,187
Provisions for liabilities (4,118) (2,708)
Net assets 63,203 23,479
Capital and reserves
Called up share capital 1 1
Profit and loss account 63,202 23,478
Shareholder's funds 63,203 23,479
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
TIM SNELL
Director
Approved by the board on 3 July 2025
INFRASTRUCTURE PLANNING CONSULTANTS LTD
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings and equipment 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. Current and deferred tax assets and liabilities are not discounted.
Leasing
Operating lease payments are recognised as an expense on a straight line basis over the lease term.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Fixtures, fittings & equipment
£
Cost
At 1 January 2024 20,677
Additions 11,132
At 31 December 2024 31,809
Depreciation
At 1 January 2024 9,845
Charge for the year 5,491
At 31 December 2024 15,336
Net book value
At 31 December 2024 16,473
At 31 December 2023 10,832
4 Debtors 2024 2023
£ £
Trade debtors 30,248 4,350
Other debtors 126,369 61,530
156,617 65,880
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 34,070 1,139
Trade creditors 13,930 1,623
Taxation and social security costs 57,769 47,765
105,769 50,527
6 Other financial commitments 2024 2023
£ £
Total future minimum payments under non-cancellable operating leases 108,333 -
7 Other information
INFRASTRUCTURE PLANNING CONSULTANTS LTD is a private company limited by shares and incorporated in England. Its registered office is:
1 Duchess Street
Ground Floor, Suite 1
London
W1W 6AN
8 Loan to director
During the year a short term loan of £126,369 was made to the company's sole director. The loan is interest free and unsecured.
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