Plan Beyond Limited

	Page
Accountant's Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Plan Beyond Limited for the year ended 31 August 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Plan Beyond Limited which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Plan Beyond Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Plan Beyond Limited and state those matters that we have agreed to state to the director of Plan Beyond Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Plan Beyond Limited and its director as a body for our work or for this report.

It is your duty to ensure that Plan Beyond Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Plan Beyond Limited . You consider that Plan Beyond Limited 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 accounts of Plan Beyond Limited . 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 financial statements.

7th October 2025

The Curtis Partnership

1 Tape Street

Cheadle

Stoke On Trent

Staffordshire

ST10 1BB

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Plan Beyond Limited

Statement of Financial Position

As At 31 August 2025

Statement of Financial Position

Registered number: 11502086

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		107		145

			107		145
CURRENT ASSETS
Debtors	5	6,511		6,713
Cash at bank and in hand		112,482		33,510

		118,993		40,223
Creditors: Amounts Falling Due Within One Year	6	(53,499 )		(26,672 )

NET CURRENT ASSETS (LIABILITIES)			65,494		13,551

TOTAL ASSETS LESS CURRENT LIABILITIES			65,601		13,696

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(20 )		(28 )

NET ASSETS			65,581		13,668

CAPITAL AND RESERVES
Called up share capital	9		10		10
Income Statement			65,571		13,658

SHAREHOLDERS' FUNDS			65,581		13,668

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Plan Beyond Limited

Statement of Financial Position (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Ian Lowndes

Director

7th October 2025

The notes on pages 4 to 6 form part of these financial statements.

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Plan Beyond Limited

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Plan Beyond Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11502086 . The registered office is 1 Tape Street, Cheadle, Stoke On Trent, Staffordshire, ST10 1BB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% reducing balance basis

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

...CONTINUED

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Plan Beyond Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Taxation - continued

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: 1)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 September 2024	820

As at 31 August 2025	820

Depreciation
As at 1 September 2024	675
Provided during the period	38

As at 31 August 2025	713

Net Book Value
As at 31 August 2025	107

As at 1 September 2024	145

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Plan Beyond Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	6,511	-
Corporation tax recoverable assets	-	6,707
Other taxes and social security	-	6

	6,511	6,713

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	20,836	-
VAT	5,619	-
Accruals and deferred income	1,485	1,485
Director's loan account	25,559	25,187

	53,499	26,672

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	20	28

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 September 2024	28	28
Deferred taxation	(8 )	(8 )

Balance at 31 August 2025	20	20

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

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