Making Plans UK Limited - Filleted accounts

Registered number

06389283

Making Plans UK Limited

Filleted Accounts

31 March 2025

Making Plans UK Limited
Registered number:		06389283
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		28,900			34,896

Current assets
Debtors	5	128,946			142,789
Cash at bank and in hand		22,615			26,030
		151,561			168,819

Creditors: amounts falling due within one year	6	(64,025)			(59,739)

Net current assets			87,536			109,080

Total assets less current liabilities			116,436			143,976

Creditors: amounts falling due after more than one year	7		(3,522)			(13,691)



Net assets			112,914			130,285

Capital and reserves
Called up share capital			20			20
Profit and loss account			112,894			130,265

Shareholders' funds			112,914			130,285

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.




M King
Director
Approved by the board on 2 September 2025

Making Plans UK Limited
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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Freehold buildings			over 50 years
	Plant and machinery			over 4 years
	Fixtures, fittings, tools and equipment			over 4 years

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	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					5		5


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2024							60,000
	At 31 March 2025							60,000

	Amortisation
	At 1 April 2024							60,000
	At 31 March 2025							60,000

	Net book value
	At 31 March 2025							-

	Goodwill has been written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	33,852		54,743		32,325		120,920
	Additions	-		1,925		-		1,925
	At 31 March 2025	33,852		56,668		32,325		122,845

	Depreciation
	At 1 April 2024	5,717		54,447		25,860		86,024
	Charge for the year	677		779		6,465		7,921
	At 31 March 2025	6,394		55,226		32,325		93,945

	Net book value
	At 31 March 2025	27,458		1,442		-		28,900
	At 31 March 2024	28,135		296		6,465		34,896


5	Debtors					2025		2024
£							£

	Trade debtors					15,495		15,348
	Other debtors					113,451		127,441
						128,946		142,789


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					9,555		9,555
	Trade creditors					8,318		6,256
	Taxation and social security costs					41,082		38,984
	Other creditors					5,070		4,944
						64,025		59,739


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					3,522		13,691


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	M King
	Directors Loan Account	51,090		42,440		(48,389)		45,141

	L M King
	Directors Loan Account	51,090		42,439		(48,388)		45,141

		102,180		84,879		(96,777)		90,282


9	Controlling party

	The company is controlled by the company director, Mr M King, by virtue of his shareholding.


10	Other information

	Making Plans UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Ivy Lodge
	Twyford Road
	Willington
	Derby
	DE65 6DE