REGISTERED NUMBER: 09240141 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Integral Financial Planning Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

S R Groves

REGISTERED OFFICE:

Leon & Company Chartered Accountants

100 High Ash Drive

Leeds

West Yorkshire

LS17 8RE

REGISTERED NUMBER:

09240141 (England and Wales)

ACCOUNTANTS:

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

FIXED ASSETS

Intangible assets

4

121,748

138,970

Tangible assets

5

90,729

48,804

212,477

187,774

CURRENT ASSETS

Debtors

6

126,448

111,348

Cash at bank

-

20,845

126,448

132,193

CREDITORS

Amounts falling due within one year

7

111,498

79,795

NET CURRENT ASSETS

14,950

52,398

TOTAL ASSETS LESS CURRENT LIABILITIES

227,427

240,172

CREDITORS

Amounts falling due after more than one year

8

(59,787

)

(31,000

)

PROVISIONS FOR LIABILITIES

(1,498

)

(1,594

)

NET ASSETS

166,142

207,578

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

166,141

207,577

SHAREHOLDERS' FUNDS

166,142

207,578

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2025 and were signed by:

S R Groves - Director

1.	STATUTORY INFORMATION

Integral Financial Planning Ltd 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 Company Information page.

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten 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.

Intangible Asset are being amortised evenly over their estimated useful life of twenty five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

at variable rates on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

138,328

84,734

223,062

AMORTISATION

At 1 April 2024

62,825

21,267

84,092

Charge for year

13,833

3,389

17,222

At 31 March 2025

76,658

24,656

101,314

NET BOOK VALUE

At 31 March 2025

61,670

60,078

121,748

At 31 March 2024

75,503

63,467

138,970

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

73,335

Additions

67,648

At 31 March 2025

140,983

DEPRECIATION

At 1 April 2024

24,531

Charge for year

25,723

At 31 March 2025

50,254

NET BOOK VALUE

At 31 March 2025

90,729

At 31 March 2024

48,804

6.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Other debtors

89,253

74,153

31.3.25

31.3.24

£

£

Amounts falling due after more than one year:

Other debtors

37,195

37,195

Aggregate amounts

126,448

111,348

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

14,036

3,484

Hire purchase contracts

10,489

-

Taxation and social security

49,779

68,611

Other creditors

37,194

7,700

111,498

79,795

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

27,445

31,000

Hire purchase contracts

32,342

-

59,787

31,000

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,093

7,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

'A' ordinary

1

1

1

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

There is a loan to the director from the company totalling £49,345 (2024: £52,796). This balance is interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S R Groves.

The controlling party is Mr S Groves by virtue of his ownership of 100% of the issued equity share capital

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Integral Financial Planning Ltd for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Integral Financial Planning Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Integral Financial Planning Ltd and state those matters that we have agreed to state to the director of Integral Financial Planning Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Integral Financial Planning Ltd and its director for our work or for this report.

It is your duty to ensure that Integral Financial Planning Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Integral Financial Planning Ltd. You consider that Integral Financial Planning Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Integral Financial Planning Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

Date: .............................................