The Account Planning Group Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08266609

The Account Planning Group Limited

Company Limited by Guarantee

Filleted Unaudited Accounts

31 December 2024

The Account Planning Group Limited

Company Limited by Guarantee

Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£	£

Fixed assets

Tangible assets	6		396		805

Current assets

Stocks		316	449
Debtors	7	64,656	31,435
Investments	8	275,966	335,914
Cash at bank and in hand		70,960	53,152
		---------	---------
		411,898	420,950

Creditors: amounts falling due within one year	9	( 223,531)		( 136,365)
		---------		---------
Net current assets			188,367		284,585
			---------		---------
Total assets less current liabilities			188,763		285,390
			---------		---------
Net assets			188,763		285,390
			---------		---------

Capital and reserves

Profit and loss account	188,763	285,390
	---------	---------
Members funds	188,763	285,390
	---------	---------

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts .

The Account Planning Group Limited

Company Limited by Guarantee

Statement of Financial Position (continued)

31 December 2024

These accounts were approved by the board of directors and authorised for issue on 22 September 2025 , and are signed on behalf of the board by:

Ms S Newman

Director

Company registration number: 08266609

The Account Planning Group Limited

Company Limited by Guarantee

Notes to the Accounts

Year ended 31 December 2024

1. General information

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is 14 Feathers Place, Studio 9, London, SE10 9NE.

2. Statement of compliance

These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in sterling, which is the functional currency of the entity. The amounts in the accounts are presented to the nearest £, unless otherwise stated. Going Concern As the company heads into an Awards year, we are predicting a positive net profit to add to our already strong reserve. This will help the company continue the successful programme of online events and training, supplemented by occasional in-person events.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying small entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under section 1A of FRS 102: (a) No cash flow statement has been presented for the company. (b) No disclosure has been given for the aggregate remuneration of key management personnel.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% straight line
Equipment	-	50% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Trade and other debtors Trade and other debtors are initially recorded at the transaction price and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts expect where the effect of discounting would be immaterial. In such cases, receivables and stated at cost less impairment losses for bad and doubtful debts. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Trade and other creditors Trade and other creditors are initially recognised at the transaction price and are thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. Current investments Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Company limited by guarantee

The company is a company limited by guarantee and consequently does not have any share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

5. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2023: 4 ).

6. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 January 2024	270	5,465	5,735
Additions	–	791	791
Disposals	–	( 1,208)	( 1,208)
	----	-------	-------
At 31 December 2024	270	5,048	5,318
	----	-------	-------
Depreciation
At 1 January 2024	270	4,660	4,930
Charge for the year	–	1,200	1,200
Disposals	–	( 1,208)	( 1,208)
	----	-------	-------
At 31 December 2024	270	4,652	4,922
	----	-------	-------
Carrying amount
At 31 December 2024	–	396	396
	----	-------	-------
At 31 December 2023	–	805	805
	----	-------	-------

7. Debtors

	2024	2023
	£	£
Trade debtors	61,608	27,291
Other debtors	3,048	4,144
	--------	--------
	64,656	31,435
	--------	--------

8. Investments

	2024	2023
	£	£
Other investments	266,561	303,903
Cash held as part of investment portfolio	9,405	32,011
	---------	---------
	275,966	335,914
	---------	---------

Investments are publicly traded and are valued using quoted market prices. The historical cost of the investments is £295,242 (2023: £351,468).

		2024
		£
	At 1 January 2024	303,903
	Additions	224,499
	Disposals	(252,642)
	Revaluations	(9,199)
		---------
	At 31 December 2024	266,561
		---------

9. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	2,832	1,550
Social security and other taxes	25,863	20,947
Other creditors	194,836	113,868
	---------	---------
	223,531	136,365
	---------	---------

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2024	2023
	£	£
Not later than 1 year	1,200	–
	-------	----

11. Related party transactions

No related party transactions have been identified that are required to be disclosed under FRS 102 Section 1A.