Registered number
05648633
Plan A UK Ltd
Filleted Accounts
31 March 2025
Plan A UK Ltd
Registered number: 05648633
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 20,071 35,430
Current assets
Stocks 7,988 31,020
Debtors 4 61,980 45,874
Cash at bank and in hand 40,585 10,865
110,553 87,759
Creditors: amounts falling due within one year 5 (83,072) (60,794)
Net current assets 27,481 26,965
Total assets less current liabilities 47,552 62,395
Creditors: amounts falling due after more than one year 6 (25,760) (42,235)
Provisions for liabilities (4,617) (7,795)
Net assets 17,175 12,365
Capital and reserves
Called up share capital 100 100
Profit and loss account 17,075 12,265
Shareholders' funds 17,175 12,365
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
Mr Jason Aldous
Director
Approved by the board on 6 August 2025
Plan A UK Ltd
Notes to the Accounts
for the year ended 31 March 2025
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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer Equipment 50% Reducing Balance
Motor Vehicles 50% 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 7 7
3 Tangible fixed assets
Computer Equipment Motor vehicles Total
£ £ £
Cost
At 1 April 2024 42,554 43,838 86,392
Additions 1,375 - 1,375
At 31 March 2025 43,929 43,838 87,767
Depreciation
At 1 April 2024 38,176 12,786 50,962
Charge for the year 1,208 15,526 16,734
At 31 March 2025 39,384 28,312 67,696
Net book value
At 31 March 2025 4,545 15,526 20,071
At 31 March 2024 4,378 31,052 35,430
4 Debtors 2025 2024
£ £
Trade debtors 52,437 36,127
Other debtors 9,543 9,747
61,980 45,874
5 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 18,648 29,715
Trade creditors 5,173 5,140
Taxation and social security costs 55,826 22,488
Other creditors 3,425 3,451
83,072 60,794
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 25,760 42,235
7 Other information
Plan A UK Ltd is a private company limited by shares and incorporated in England. Its registered office is:
8 Briar Way
Guildford
England
GU4 7JY
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